undistributed taxable income

简明释义

未处理课税所得

英英释义

例句

1.The IRS requires that all undistributed taxable income be reported accurately on tax returns.

美国国税局要求所有未分配应税收入在税务申报中准确报告。

2.Investors are often concerned about the undistributed taxable income as it affects their overall returns.

投资者通常关注未分配应税收入，因为它会影响他们的整体回报。

3.Tax advisors recommend that businesses keep track of their undistributed taxable income to optimize tax strategies.

税务顾问建议企业跟踪其未分配应税收入以优化税务策略。

4.The company's financial report indicated a significant amount of undistributed taxable income, which could lead to higher tax liabilities if not addressed.

公司的财务报告显示有大量的未分配应税收入，如果不解决，可能会导致更高的税务负担。

5.To avoid penalties, the corporation decided to distribute its undistributed taxable income before the end of the fiscal year.

为了避免罚款，公司决定在财政年度结束前分配其未分配应税收入。

作文

In the world of finance and taxation, understanding various terms is crucial for both individuals and businesses. One such term that often arises in discussions about corporate taxation is undistributed taxable income. This concept refers to the income that a corporation earns but does not distribute to its shareholders as dividends. Instead, this income is retained within the company for various purposes, such as reinvestment in business operations or saving for future expenses. The significance of undistributed taxable income lies in its implications for tax liabilities and financial management. To comprehend undistributed taxable income, it is essential to grasp how corporations are taxed. Corporations are subject to corporate income tax on their profits. If they choose to distribute part of their profits to shareholders in the form of dividends, those dividends are also subject to taxation at the individual level. However, when a corporation retains its earnings, the undistributed taxable income is still taxed at the corporate level, but shareholders do not pay taxes on it until it is distributed. This creates a unique scenario where the same income is taxed twice, once at the corporate level and again at the individual level when dividends are eventually paid out.The decision to retain earnings as undistributed taxable income can be strategic. Companies may opt to reinvest these funds back into the business to fuel growth, develop new products, or enhance operational efficiencies. For instance, a technology company might use its undistributed taxable income to invest in research and development, which could lead to innovative products and increased market share. This reinvestment strategy can potentially yield higher returns for shareholders in the long run, even if they are not receiving immediate cash dividends.However, there are also potential downsides to retaining earnings as undistributed taxable income. Shareholders often expect regular dividends as a return on their investment. If a company consistently retains its earnings without providing dividends, it may lead to dissatisfaction among investors, causing them to sell their shares and negatively impact the company's stock price. Furthermore, excessive retention of earnings may raise questions about the company's management practices and its ability to generate sufficient returns on investments.From a tax perspective, undistributed taxable income can also influence a company's overall tax strategy. Corporations must carefully evaluate their earnings retention policies and the associated tax implications. While retaining earnings might provide short-term tax benefits, it is crucial to consider the long-term effects on shareholder value and corporate reputation.In conclusion, undistributed taxable income is a vital concept in corporate finance and taxation. It represents the income retained by a corporation rather than distributed as dividends. Understanding the implications of this term can help investors make informed decisions about their investments and enable corporations to strategize effectively regarding their earnings retention policies. Ultimately, balancing the need for reinvestment with the expectations of shareholders is key to navigating the complexities of undistributed taxable income in the corporate world.

未分配应纳税收入是财务和税务领域中一个重要的概念，指的是公司所赚取但未以股息形式分配给股东的收入。相反，这部分收入被保留在公司内部，用于各种目的，如再投资于业务运营或为未来支出储备资金。理解未分配应纳税收入的重要性在于它对税务责任和财务管理的影响。要理解未分配应纳税收入，首先需要了解公司的税收机制。公司需对其利润缴纳公司所得税。如果公司选择将部分利润以股息形式分配给股东，这些股息在个人层面也需缴税。然而，当公司保留其收益时，未分配应纳税收入仍在公司层面缴税，但股东在未分配之前不需缴税。这就产生了一种独特的情况，即同一收入在公司层面和个人层面都被征税。将收益保留为未分配应纳税收入的决定可能是战略性的。公司可能会选择将这些资金再投资于业务，以推动增长、开发新产品或提高运营效率。例如，一家科技公司可能会利用其未分配应纳税收入进行研发投资，从而推出创新产品并增加市场份额。这种再投资策略可能在长期内为股东带来更高的回报，即使他们没有立即收到现金股息。然而，将收益过度保留为未分配应纳税收入也存在潜在的缺点。股东通常期望定期获得股息作为投资回报。如果公司持续保留其收益而不支付股息，可能会导致投资者的不满，进而出售其股份，负面影响公司的股价。此外，过度保留收益可能引发对公司管理实践及其投资回报能力的质疑。从税务角度来看，未分配应纳税收入也会影响公司的整体税务战略。公司必须仔细评估其收益保留政策及相关税务影响。尽管保留收益可能提供短期的税收利益，但必须考虑对股东价值和公司声誉的长期影响。总之，未分配应纳税收入是公司财务和税务中的一个重要概念。它代表了公司保留而非分配为股息的收入。理解这一术语的含义可以帮助投资者做出明智的投资决策，并使公司能够有效地制定其收益保留政策。最终，在再投资需求与股东期望之间取得平衡，是在企业世界中驾驭未分配应纳税收入复杂性的关键。