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单词 Corporation Tax
释义 Corporation Tax

The UK system of company taxation. This is levied on the trading profits of all companies, with slightly lower rates for smaller companies. It is paid in two parts: Advance Corporation Tax (ACT) is effectively income tax deducted at source from dividends paid to shareholders, and Mainstream Corporation Tax is any remaining tax due after ACT has been paid.

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更新时间:2024/11/13 14:45:18