advance corporation tax (ACT)

简明释义

预缴公司税

英英释义

例句

1.The company paid its advance corporation tax (ACT) to ensure compliance with UK tax regulations.

公司支付了其预缴公司税 (ACT)以确保遵守英国税收法规。

2.Many corporations overlook the importance of advance corporation tax (ACT) in their financial planning.

许多公司在财务规划中忽视了预缴公司税 (ACT)的重要性。

3.The government allows companies to offset their advance corporation tax (ACT) against future profits.

政府允许公司将其预缴公司税 (ACT)抵扣未来的利润。

4.Filing for advance corporation tax (ACT) can help businesses manage their cash flow effectively.

申请预缴公司税 (ACT)可以帮助企业有效管理现金流。

5.Understanding advance corporation tax (ACT) is crucial for accountants managing corporate finances.

理解预缴公司税 (ACT)对于管理公司财务的会计师至关重要。

作文

The concept of advance corporation tax (ACT) is essential for understanding the taxation system in certain countries, particularly in the United Kingdom. This tax was designed to be paid by corporations on their profits before they distribute dividends to shareholders. The idea behind advance corporation tax (ACT) is to ensure that corporations contribute to the public finances even before they make distributions to their investors. This system has evolved over the years and reflects the government's approach to corporate taxation and dividend distribution.Historically, advance corporation tax (ACT) was introduced in the UK as a method of ensuring that companies could not avoid paying taxes on their profits. When a corporation earns profits, it has the option to either reinvest those profits back into the business or pay them out as dividends to shareholders. By imposing advance corporation tax (ACT), the government ensured that a portion of these profits would be taxed before any dividends were distributed. This meant that shareholders would receive dividends that had already been subjected to tax, thereby preventing double taxation at the individual level.The mechanics of advance corporation tax (ACT) involve the corporation calculating its tax liability based on its profits and then paying this amount to the tax authorities before declaring dividends. When dividends are paid out, the corporation can claim a credit for the advance corporation tax (ACT) it has already paid. This system was beneficial as it provided a way for corporations to manage their tax liabilities while ensuring that the government received revenue from corporate profits.In recent years, however, the relevance of advance corporation tax (ACT) has diminished due to changes in tax policy. The UK government has made various reforms to the corporate tax system, including the reduction of the corporate tax rate and the introduction of new mechanisms for taxing dividends. As a result, advance corporation tax (ACT) has been phased out, and many corporations no longer need to consider this tax when planning their dividend distributions.Despite its decline, understanding advance corporation tax (ACT) is still important for students and professionals in finance and accounting. It serves as a case study in how tax policies can influence corporate behavior and investment decisions. The principles behind advance corporation tax (ACT) highlight the delicate balance that governments must strike between generating revenue and encouraging business growth. In conclusion, advance corporation tax (ACT) played a significant role in the corporate taxation landscape in the UK. While it may no longer be in effect, the lessons learned from its implementation continue to inform discussions about corporate taxation and fiscal policy. For anyone involved in corporate finance, a solid grasp of historical tax mechanisms like advance corporation tax (ACT) can provide valuable insights into the evolution of tax law and its impact on business operations. Understanding such concepts not only enhances one's knowledge of tax systems but also prepares individuals for future developments in tax legislation and corporate finance strategies.

“预缴公司税（ACT）”的概念对于理解某些国家的税收制度至关重要，特别是在英国。该税种旨在由公司在向股东分配红利之前对其利润进行缴纳。引入“预缴公司税（ACT）”的目的是确保公司在向投资者分配红利之前，为公共财政做出贡献。这个制度多年来不断演变，反映了政府对企业税收和红利分配的看法。历史上，“预缴公司税（ACT）”在英国被引入，以确保公司无法逃避对其利润的征税。当公司获得利润时，可以选择将这些利润再投资于业务或作为红利支付给股东。通过征收“预缴公司税（ACT）”，政府确保这些利润的一部分在分配任何红利之前就已被征税。这意味着股东收到的红利已经缴纳了税款，从而防止个人层面上的双重征税。“预缴公司税（ACT）”的运作机制涉及公司根据其利润计算税负，然后在宣布分红之前向税务机关支付此金额。当支付红利时，公司可以申请抵免已支付的“预缴公司税（ACT）”。这一制度是有利的，因为它为公司管理税负提供了一种方式，同时确保政府从企业利润中获得收入。然而，近年来，由于税收政策的变化，“预缴公司税（ACT）”的相关性有所下降。英国政府对企业税制进行了多项改革，包括降低企业税率和引入新的红利征税机制。因此，许多公司在计划分红时不再需要考虑“预缴公司税（ACT）”。尽管其影响减弱，但理解“预缴公司税（ACT）”对于金融和会计领域的学生和专业人士仍然重要。它作为税收政策如何影响公司行为和投资决策的案例研究。 “预缴公司税（ACT）”背后的原则突显了政府在产生收入和鼓励商业增长之间必须保持的微妙平衡。总之，“预缴公司税（ACT）”在英国的企业税收格局中发挥了重要作用。虽然它可能不再生效，但从其实施中获得的经验教训仍继续影响关于企业税收和财政政策的讨论。对于任何参与企业财务的人来说，扎实掌握历史税收机制，如“预缴公司税（ACT）”，可以为了解税法的演变及其对商业运营的影响提供宝贵的见解。理解这样的概念不仅增强了个人对税制的知识，也为未来税收立法和企业财务战略的发展做好准备。