tax franking credits

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tax franking credits

tax franking credits
tax franking credits

tax franking credits
好像没有特别的中文名字
公司盈利后,要交纳所得税.当它向股东支付股息(税后利润)时,股东又要就该项股息缴纳自己的所得税.某种程度上造成了双重征税.为了减轻双重征税,某些国家采用了franking credits.这个一般指公司向投资人支付的股息所对应公司自己交纳的所得税,可以作为一个抵减项,抵减股东就这笔股息缴纳的自己的所得税.但股东在计算应纳税所得额时,应包括这个credits,即公司交的那部分税.
具体公式
公司税前利润 x 公司适用税率 x 股东持股比例 = 对应的franking credits
股东在计算收到股息对应的所得税的时候 应该用收到的股息加上franking credits,再乘上对应的税率,得出应纳税额,再减去franking credits,这个就是股东要交的所得税了.

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