公司可在分发给股东的股息中也扣除「扣缴税。如果某公司把缴税后的利润,以分红( dividends )的方式发给股东,股东也可在报税时索要减扣,故此公司缴税对其他股东也可以受益( dividend imputation )。
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Dividends payable 应付股利 ; 应付利润 ; 未払配当金
Cash dividends 现金股利 ; 现金分红 ; 后者主要为现金利益
Stock dividends 股票股利 ; 股票派息 ; [金融] 股息
Proposed dividends 应付股利 ; 敷衍股利
Dividends receivable 应收股利
Liquidating dividends 清算股利 ; 清偿股利 ; 清算性股利 ; 还本股息
distribute dividends 分红 ; 派息
The author thinks the behavior of increasing the payment of cash dividends is not proper.
增加现金股利的一刀切的做法并不可取。
参考来源 - 中国股市现金股利悖论研究But in reality, the dividends paid continuously are hard.
从简化模型的角度,大多数的研究都是基于连续红利支付模型。
参考来源 - 离散红利支付下的期权定价 (研究生论文)Therefore, how to improve the legal regulation about the double taxation of dividends, plays a very important realistic role.
在我国同样存在这样的问题,因此,如何缓解和消除两税分立情况下对股息的经济性重复课税,完善对股息重复课税的法律规制,具有非常重要的意义。
参考来源 - 我国股息经济性重复课税的法律规制研究(研究生论文)·2,447,543篇论文数据,部分数据来源于NoteExpress
以上来源于: WordNet
N-COUNT A dividend is the part of a company's profits which is paid to people who own shares in the company. 股息 [商业]
The first quarter dividend has been increased by nearly 4 percent.
第一季度的股息增加了近4%。
PHRASE If something pays dividends, it brings advantages at a later date. 有回报; 可获益
Steps taken now to maximize your health will pay dividends later on.
现在采取措施充分重视你的健康将来就会有回报。
It makes no difference whether dividends are paid quarterly or annually.
红利是按季度还是按年度支付没有区别。
The cash dividends they get from the cash crop would sustain them during the lean season.
他们从经济作物中得到的那些现金红利能支撑他们度过歉收季节。
Though it may give some benefit to the poor, its key component is the elimination of tax on dividends.
尽管它可能会给穷人带来一些好处,但它的关键因素是取消股息税。
Under pressure from U.S.President Barack Obama, BP bosses have decided not to pay out dividends to their shareholders this year.
VOA: standard.2010.06.18
So in a sense, it's all the same to me as a shareholder whether they pay dividends or they repurchase shares.
所以某种意义上,对股东来说是一样的,不管是支付股利还是回购股票
But the accountants thought we did. So that's earnings Dividends is very concrete, it's what they send out.
会计明明显示赔了,这就是收益,股利则更具体,公司发多少是多少
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