短語詞組短語imputation credit system 歸集抵免制imputation tax system 歸集稅制full imputation system 完全歸集抵免制Full -Imputation System 全面歸原稅制dividend imputation system 股息歸集抵免制partial imputation system 部分歸集制pluralism system of imputation 多元歸責體系 返回 imputation system