As an indispensable member of the socio-economic society, the definition of society is still more inclined to “economic people”: the purpose of economic activities of enterprises is to maximize their profits. Companies seeking to maximize their profits need to maximize the use of their funds in order to maximize profits for the company. And long-term equity investment is the most common type of investment. When companies make long-term equity investments, tax treatment of cash dividends is involved, especially for tax-related treatments that have been announced by the other party but have not yet issued cash dividends. The impact of tax-related issues is an issue that needs to be addressed in this article, with a view to providing appropriate opinions or suggestions for enterprises to make optimal treatments when making long-term equity investments.

Yinhua Pu, Jiasheng Wang. Analysis of Tax-Accounting Differences for Declared Cash Dividends Not Yet Paid. The Frontiers of Society, Science and Technology (2020) Vol. 2 Issue 3: 46-49. https://doi.org/10.25236/FSST.2020.020311.

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