exemption of undistributed corporate profits

简明释义

未分配公司利润的免税

英英释义

例句

1.The government announced an exemption of undistributed corporate profits to encourage reinvestment in local businesses.

政府宣布对未分配公司利润的免税以鼓励对当地企业的再投资。

2.Many companies are taking advantage of the exemption of undistributed corporate profits to avoid higher tax liabilities.

许多公司利用未分配公司利润的免税政策来避免更高的税负。

3.Investors are more likely to support firms that benefit from the exemption of undistributed corporate profits.

投资者更有可能支持那些受益于未分配公司利润免税政策的公司。

4.The exemption of undistributed corporate profits is a key factor in our financial strategy for the upcoming year.

未分配公司利润的免税政策是我们明年财务战略的关键因素。

5.During the fiscal review, the accountant highlighted the importance of the exemption of undistributed corporate profits.

在财务审查中，会计师强调了未分配公司利润免税政策的重要性。

作文

The concept of exemption of undistributed corporate profits is a crucial aspect of tax policy that has significant implications for both corporations and the economy at large. Undistributed corporate profits refer to the earnings that a corporation has made but has not yet distributed to its shareholders as dividends. This situation can arise for various reasons, including reinvestment in the business, saving for future expenses, or simply choosing to retain earnings for strategic purposes. The exemption of undistributed corporate profits allows these retained earnings to be excluded from immediate taxation, thereby encouraging corporations to invest in growth rather than distributing all their profits to shareholders.One of the primary advantages of this exemption is that it promotes investment in research and development, infrastructure, and employee training. When corporations are allowed to keep their profits without the immediate burden of taxes, they are more likely to reinvest those funds into projects that can lead to innovation and long-term growth. For instance, a technology company might choose to use its undistributed profits to develop a new product line or improve existing technologies. This not only benefits the company but also contributes to job creation and economic expansion.Moreover, the exemption of undistributed corporate profits can help stabilize the economy during downturns. During periods of economic uncertainty, companies may be hesitant to distribute profits to shareholders due to the unpredictability of future earnings. By allowing these profits to remain untaxed, the government encourages companies to hold onto their cash reserves, which can then be utilized to weather financial storms. This approach can prevent drastic cuts in employment and maintain consumer confidence, leading to a more resilient economy overall.However, there are criticisms associated with the exemption of undistributed corporate profits. Some argue that it disproportionately benefits larger corporations that have the capacity to retain significant earnings, while smaller businesses may not have the same luxury. Additionally, critics point out that this policy may lead to income inequality, as shareholders may continue to accumulate wealth without receiving dividends. Furthermore, there is concern that corporations might misuse this exemption by hoarding cash instead of investing it back into the economy, thus stifling overall growth.In response to these concerns, some policymakers advocate for reforms that would limit the duration of the exemption of undistributed corporate profits. For example, implementing a time limit on how long profits can remain exempt from taxation could encourage companies to either distribute their earnings or invest them more quickly. Additionally, offering targeted incentives for investments in specific sectors, such as renewable energy or affordable housing, could ensure that retained earnings are put to productive use rather than being held indefinitely.In conclusion, the exemption of undistributed corporate profits is a complex topic that requires careful consideration of its benefits and drawbacks. While it can stimulate investment and provide stability during economic fluctuations, it is essential to strike a balance that ensures equitable treatment across all businesses and promotes broader economic growth. As the landscape of corporate taxation continues to evolve, ongoing dialogue among stakeholders will be vital in shaping policies that foster a healthy economy while addressing the needs of all constituents.

“未分配公司利润的免税”这一概念是税收政策中的一个关键方面，对公司和整个经济都有重要影响。未分配的公司利润是指公司所赚取但尚未作为股息分配给股东的收益。这种情况可能由于多种原因而发生，包括对业务的再投资、为未来支出储蓄，或者仅仅是出于战略目的选择保留收益。“未分配公司利润的免税”允许这些保留的收益在短期内免于征税，从而鼓励公司投资于增长，而不是将所有利润分配给股东。这一免税政策的主要优点之一是促进对研发、基础设施和员工培训的投资。当公司被允许保留其利润而不面临立即的税负时，它们更有可能将这些资金再投资于可以导致创新和长期增长的项目。例如，一家科技公司可能选择利用其未分配的利润开发新产品线或改善现有技术。这不仅有利于公司本身，也有助于创造就业机会和经济扩张。此外，“未分配公司利润的免税”还可以在经济低迷时期帮助稳定经济。在经济不确定性期间，公司可能会因为未来收益的不确定性而不愿意将利润分配给股东。通过允许这些利润保持免税，政府鼓励公司保留现金储备，这些储备可以用于应对财务危机。这种方法可以防止大规模裁员，并维持消费者信心，从而整体上增强经济韧性。然而，与“未分配公司利润的免税”相关的批评意见也存在。一些人认为，这一政策不成比例地惠及那些能够保留大量收益的大型企业，而小型企业可能没有同样的奢侈。此外，批评者指出，该政策可能导致收入不平等，因为股东可能继续积累财富而不领取股息。此外，人们担心公司可能滥用这一免税政策，通过囤积现金而不是将其重新投资于经济中，从而抑制整体增长。对此，一些政策制定者倡导改革，限制“未分配公司利润的免税”的持续时间。例如，实施对利润免税的时间限制，可以鼓励公司要么分配其收益，要么更快地进行投资。此外，为特定行业（如可再生能源或经济适用房）的投资提供有针对性的激励措施，可以确保保留的收益得到有效利用，而不是无限期地持有。总之，“未分配公司利润的免税”是一个复杂的话题，需要仔细考虑其优缺点。虽然它可以刺激投资并在经济波动期间提供稳定，但确保各类企业之间的公平对待以及促进更广泛的经济增长至关重要。随着公司税收环境的不断变化，各利益相关者之间的持续对话将在塑造促进健康经济的政策方面发挥至关重要的作用，同时满足所有利益相关者的需求。