undistributed income 中文意思是什麼
undistributed income
解釋
未分配收益- income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
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Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。 -
A common characteristic of the cfc legislations of those countries is the taxation imposed on the domestic residential shareholders of the foreign companies for those undistributed income of these foreign companies, though there exist numerous differences in the scope and application of the various cfc legislative regimes
這些國家cfc立法的一個共同點就是對某些外國公司的未分配利潤對該外國公司的國內居民股東征稅。此外，各國cfc立法在適用條件及范圍等方面存在著諸多的差異。
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