The figure is based on the profit after tax less the dividend receivable.
该数字基于税后利润减去应收股利。
MLP investors typically pay regular income tax rates—not the 15% dividend rate—on 20% of their cash distributions.
MLP投资者一般支付固定所得税率——并非15%的股利率，而是现金分配的20%。
Defining the event week around the announcement of the tax relief act, we examine the dividend tax cut effect on stock prices in the United States.
将减轻赋税法案宣布该周定义为事件周，我们检视股利税率减免对美国股价所造成的影响。
Through the academic history, there have been three major theories on the economic effects of dividend tax: the irrelevance theory, the traditional theory and the tax capitalization theory.
纵观学术史，有关股息税经济作用的论述主要分为三种观点：传统观、税收无关观以及税收资本化观。
A general equilibrium model about tax effect on the corporate dividend policy is constructed at the end of this section.
该模型的提出为第三、第四章研究公司资本结构和股利政策的税收效应提供了理论基础。
In particular, warrants, compensation restrictions, bank dividend restrictions, or any restrictions on using generally available tax measures such as the net operating loss rules would be avoided.
尤其，保证、补偿限制、银行红利限制，或如净运营损失规则等普通税收措施，应该避免。
Interest payments on debt are tax deductible, while dividend payments on equity are not.
利息支付债务在缴纳所得税前扣除，而分红对股本是没有意义的。
Interest payments on debt are tax deductible, while dividend payments on equity are not.
利息支付债务在缴纳所得税前扣除，而分红对股本是没有意义的。
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