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| Dividend imputation ： ウィキペディア英語版 |
Dividend imputation
Dividend imputation is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution. In comparison to the classical system, it reduces or eliminates the tax disadvantages of distributing dividends to shareholders by only requiring them to pay the difference between the corporate rate and their marginal rate.
Australia, Malta and New Zealand have imputation systems. The United Kingdom has a modified imputation system. Germany had a dividend imputation system until 2000 and France until 2004.
== Australia ==
The Australian tax system allows companies to attach franking credits to dividends paid. A franking credit is a nominal unit of tax paid by companies using dividend imputation. Franking credits are passed on to shareholders along with dividends.
Shareholders include in their assessable income not the dividends received but the grossed-up amount back-calculated from that dividend and the current tax rate, then have their income tax payable calculated thereupon, then use franking credits to offset tax payable at the rate of a dollar per credit. In Australia & New Zealand the end result is the elimination of double taxation upon company profits.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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