excess-profit-tax credit 中文意思是什麼

excess-profit-tax credit 解釋
超額利潤稅貸款
  • excess : n 1 過量；過剩。2 超過，超越。3 超過數量。4 過度，（飲食等）無節制。5 〈pl 〉 過分行為，暴行。adj...
  • profit : n 1 〈常 pl 〉贏余，利潤，賺頭 （opp loss）; 利潤率。2 〈常 pl 〉紅利。3 得益，益處。vt 有利於，...
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  • credit : n 1 信用，信任。2 名譽，名望，聲望。3 贊揚，稱許；光榮，功勞，勛績，榮譽。4 信貸；賒銷；貸款；存...
  1. Article 9 the amount of the balance of the basic tax in excess of the regular income tax paid in accordance with paragraph 1 of article 4, and the additional tax paid as determined by the collection authority after its assessment and investigation, may be added to the shareholders ? imputation credit account of the profit - seeking enterprise in accordance with article 66 - 3 of the income tax act. the reference date is the date of tax payment

    第九條（差額得計入股東可扣抵稅額帳戶）營利事業依第四條第一項規定自行繳納基本稅額與一般所得稅額之差額，及經稽徵機關調查核定增加之繳納稅額，均得依所得稅法第六十六條之三規定，計入當年度股東可扣抵稅額帳戶餘額；其計入日期為繳納稅款日。
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