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reduction

Chinese translation: 收受股息扣除

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase: reduction
Chinese translation:收受股息扣除
Entered by: Jiang Xia

07:48 Nov 15, 2011
English to Chinese translations [PRO]
Bus/Financial - Finance (general) / Capital Markets
English term or phrase: reduction
The parent company pays interest on the loan to the SPE
The SPE pays out income (dividends) to the shareholders
The dividend payments of the MIPS are not eligible for the dividend received reduction

最后一句中 dividend received reduction怎么翻译？
Jiang Xia
China
收受股息扣除
Explanation:
美国的公司所得税法中有一个重要概念：收受股息扣除（ dividend received deduction ）。简单来说，在计算公司所得税时，公司因股权投资而获得的股息收入，可以全部或部分扣除。这主要是由《美国国内收入法典》（ Internal Revenue Code ）第 243 条、第 246 条、第 246A 条和第 1059 条规定。

这个扣除规则的目的是减少和避免双重和多重征税。因为股息支付公司分配的股息本身就是税后收入，如果对股息时再征税，就相当于对一笔收入征了两次公司所得税。如果股息收受公司再向它的投资公司分配股息，这笔收入就还要征一次税。这个链条一直延伸下去，最后一个股东获得的将是多重征税后的股息。很明显，这与同一笔收入只征一次公司所得税的原则是相悖的。因此，公司之间的股息扣除规则相当必要。

Selected response from:

Li Rui
China
Local time: 15:13
Grading comment
you are so helpful
4 KudoZ points were awarded for this answer



Summary of answers provided
4收受股息扣除
Li Rui


  

Answers


13 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
收受股息扣除


Explanation:
美国的公司所得税法中有一个重要概念：收受股息扣除（ dividend received deduction ）。简单来说，在计算公司所得税时，公司因股权投资而获得的股息收入，可以全部或部分扣除。这主要是由《美国国内收入法典》（ Internal Revenue Code ）第 243 条、第 246 条、第 246A 条和第 1059 条规定。

这个扣除规则的目的是减少和避免双重和多重征税。因为股息支付公司分配的股息本身就是税后收入，如果对股息时再征税，就相当于对一笔收入征了两次公司所得税。如果股息收受公司再向它的投资公司分配股息，这笔收入就还要征一次税。这个链条一直延伸下去，最后一个股东获得的将是多重征税后的股息。很明显，这与同一笔收入只征一次公司所得税的原则是相悖的。因此，公司之间的股息扣除规则相当必要。



Example sentence(s):
  • The dividends-received deduction[1] (or "DRD"), under U.S. federal income tax law, is a tax deduction received by a corporation on the dividends paid to it by other corporations in which it has an ownership stake.

    Reference: http://www.sacl.net.cn/information/article2-1.html
    Reference: http://en.wikipedia.org/wiki/Dividends_received_deduction
Li Rui
China
Local time: 15:13
Works in field
Native speaker of: Native in ChineseChinese
PRO pts in category: 23
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