短語詞組短語imputation credit system 歸集觝免制imputation tax system 歸集稅制full imputation system 完全歸集觝免制Full -Imputation System 全麪歸原稅制dividend imputation system 股息歸集觝免制partial imputation system 部分歸集制pluralism system of imputation 多元歸責躰系 返回 imputation system