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Imputation credits

Chinese translation: 可扣抵稅額

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Imputation credits
Chinese translation:可扣抵稅額
Entered by: albertdeng

07:52 Mar 19, 2011
English to Chinese translations [PRO]
Bus/Financial - Accounting
English term or phrase: Imputation credits
To avoid the double payment of tax on the same income (i.e. by the company and the shareholder when the company’s income is distributed as a dividend) imputation credits, and certain other types of credits (for example, foreign dividend payment credits), may be attached to dividends paid by resident companies (to both residents and non-residents).
albertdeng
New Zealand
Local time: 18:48
可扣抵稅額
Explanation:
可扣抵稅額 = Amount of the Imputation Credit
http://www.mof.gov.tw/webDictionary/webDictionaryQuery.asp?s...

企業退稅別超額分配股東- 嗡嗡嗡法律討論區- 嗡嗡嗡論壇- Powered by ... - [ 转为简体网页 - Translate this page ]1 post - 1 author - Last post: 6 Oct 2010
企業記錄分配給股東的可扣抵稅額帳戶，就是ICA帳戶（ICA, Imputation Credit Account）。 只要是依所得稅法規定課徵營所稅的營利事業，都應自87年度 ...
www.2dollars.com.tw/forum/viewthread.php?tid=383689&sid... - Cached
Selected response from:

karcsy
Local time: 14:48
Grading comment
Thank you.
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1可扣抵稅額
karcsy


  

Answers


3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
imputation credits
可扣抵稅額


Explanation:
可扣抵稅額 = Amount of the Imputation Credit
http://www.mof.gov.tw/webDictionary/webDictionaryQuery.asp?s...

企業退稅別超額分配股東- 嗡嗡嗡法律討論區- 嗡嗡嗡論壇- Powered by ... - [ 转为简体网页 - Translate this page ]1 post - 1 author - Last post: 6 Oct 2010
企業記錄分配給股東的可扣抵稅額帳戶，就是ICA帳戶（ICA, Imputation Credit Account）。 只要是依所得稅法規定課徵營所稅的營利事業，都應自87年度 ...
www.2dollars.com.tw/forum/viewthread.php?tid=383689&sid... - Cached

karcsy
Local time: 14:48
Native speaker of: Native in ChineseChinese
PRO pts in category: 16
Grading comment
Thank you.

Peer comments on this answer (and responses from the answerer)
agree  Sharon Toh, MITI MCIL: Yes, and the asker may refer to http://en.wikipedia.org/wiki/Dividend_imputation for an explanation of what is meant by imputation credits.
20 hrs
  -> 感恩！
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