लाभांश कर

कर्पोरेट नाफा कम्पनी भित्र एक पटक कर लगाइन्छ, र जब ती नाफाहरू वितरण गरिन्छ तिनीहरूले शेयरधारकहरूको हातमा रोक्ने अर्को तहलाई आकर्षित गर्न सक्छन् । लाभांश रोक्ने रकम कम्पनीद्वारा वितरणको समयमा संकलन गरिन्छ, जसले कर घटाउँछ र बाँकी प्रत्येक मालिकलाई दिन्छ । लाभांशमा लागू हुने दर शेयरधारिता र प्राप्तकर्तालाई कसरी व्यवहार गरिन्छ भन्नेमा निर्भर गर्दछ, सूचीबद्ध कम्पनीहरू र small holders who rely on dividends receiving concessions designed to protect retail investors. Since the tax is withheld, a shareholder does not file a special return simply because a dividend was received, but the gross amount disclosed by the company must reconcile with the payment the shareholder actually banks. Companies plan around the distribution point because the tax is unavoidable at payment. Retaining profits avoids the immediate charge but leaves money in the firm, while distributing invites the withholding but returns value to owners. Directors therefore weigh retention against the dividend rate each year, and small shareholders read the net deposit against the gross figure in the annual report.