dividend exclusion
英 [ˈdɪvɪdend ɪkˈskluːʒn]
美 [ˈdɪvɪdend ɪkˈskluːʒn]
股息不予计列；股利除外
双语例句
- Dividend exclusion for income tax
计算所得税时股息不予计列 - Another approach to integration is dividend relief, in which dividends are taxed only once, either by allowing a deduction at the corporate level or an exclusion at the individual level.
另一个类似的重组是分配依据，这之中分配仅被征一次税，既允许公司水平的下降，又排除个人水平。