franked income

简明释义

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英英释义

例句

1.The company announced a dividend that will be paid as franked income to its shareholders.

公司宣布将向其股东支付作为免税收入的红利。

2.Investors often prefer stocks that provide franked income because it reduces their tax liability.

投资者通常更喜欢提供免税收入的股票，因为这可以减少他们的税务负担。

3.Tax advisers often recommend investments that generate franked income for better cash flow.

税务顾问通常建议投资产生免税收入以获得更好的现金流。

4.In Australia, franked income is a key component of the imputation system for dividends.

在澳大利亚，免税收入是红利免税制度的关键组成部分。

5.Many retirees rely on franked income to supplement their pension.

许多退休人员依靠免税收入来补充他们的养老金。

作文

In the world of finance and taxation, the term franked income refers to income that has already been taxed at the corporate level before it is distributed to shareholders. This concept is particularly significant in countries like Australia, where the tax system allows for a credit mechanism that prevents double taxation of dividends. When a corporation earns profits, it pays corporate taxes on those earnings. Once the net income is determined, the company can choose to distribute a portion of this income to its shareholders in the form of dividends. If these dividends are classified as franked income, it means that the company has already paid the necessary taxes on that income. Consequently, shareholders receiving franked income are entitled to a tax credit that can be applied against their personal income tax obligations.The benefits of franked income are manifold. For shareholders, receiving franked income can significantly reduce their overall tax burden. Since the dividends have already been taxed, they may only need to pay a reduced rate or, in some cases, nothing at all, depending on their individual tax situation. This incentive encourages investment in companies that offer franked dividends, as investors seek to maximize their after-tax returns.Moreover, companies that provide franked income often attract a more stable investor base. Investors who prioritize income over growth, such as retirees or those seeking regular cash flows, are particularly drawn to stocks that offer franked dividends. This can lead to a more consistent demand for the company's shares, potentially stabilizing its stock price and providing a buffer against market volatility.However, it is essential to understand the implications of franked income in the broader context of investment strategies. While the appeal of lower taxes on dividends is attractive, relying solely on franked income can limit an investor's portfolio diversification. Investors should balance their holdings between franked and unfranked income sources to mitigate risks associated with economic fluctuations or changes in tax legislation.Additionally, not all companies provide franked income. Many international corporations, especially those based outside of Australia, do not have a franking credit system in place. As a result, investors must conduct thorough research to identify which companies offer franked dividends and consider how these investments fit into their overall financial goals.In conclusion, understanding franked income is crucial for investors looking to optimize their tax situations and investment returns. The ability to receive dividends that come with tax credits can enhance the attractiveness of certain stocks, particularly for income-focused investors. However, it is vital to maintain a diversified investment strategy and remain aware of the limitations and risks associated with relying heavily on franked income. By doing so, investors can make informed decisions that align with their long-term financial objectives.

在金融和税收的世界中，术语franked income指的是已经在公司层面缴纳税款的收入，然后再分配给股东。这个概念在澳大利亚等国家尤其重要，在这些国家，税制允许一种信用机制，以防止对股息的双重征税。当一家企业获得利润时，它会对这些收益缴纳公司税。确定净收入后，公司可以选择以股息的形式将这部分收入的一部分分配给股东。如果这些股息被归类为franked income，这意味着公司已经为该收入支付了必要的税款。因此，收到franked income的股东有权申请可以抵扣其个人所得税义务的税收抵免。franked income的好处是多方面的。对于股东来说，收到franked income可以显著减少他们的整体税负。由于股息已经被征税，他们可能只需要支付较低的税率，或者在某些情况下，根本不需要支付，具体取决于他们的个人税务状况。这种激励措施鼓励投资于提供免税股息的公司，因为投资者希望最大化他们的税后回报。此外，提供franked income的公司往往吸引更稳定的投资者基础。优先考虑收入而非增长的投资者，如退休人员或寻求定期现金流的人，尤其会被提供免税股息的股票所吸引。这可能导致公司股票的需求更加稳定，从而潜在地稳定其股价，并为市场波动提供缓冲。然而，了解franked income在投资策略的更广泛背景中的影响至关重要。虽然对股息降低税负的吸引力很大，但单靠franked income可能会限制投资者的投资组合多样化。投资者应在免税和非免税收入来源之间保持平衡，以减轻与经济波动或税收立法变化相关的风险。此外，并非所有公司都提供franked income。许多国际公司，尤其是那些位于澳大利亚以外的公司，都没有实施免税信用制度。因此，投资者必须进行彻底研究，以识别哪些公司提供免税股息，并考虑这些投资如何适应他们的整体财务目标。总之，理解franked income对希望优化税务情况和投资回报的投资者至关重要。能够获得带有税收抵免的股息可以增强某些股票的吸引力，特别是对于以收入为重点的投资者。然而，维持多样化的投资策略并意识到过度依赖franked income的局限性和风险至关重要。通过这样做，投资者可以做出符合其长期财务目标的明智决策。