corporate income tax
释义
企业所得税；
权威例句
Corporate income taxCorporate Income Tax Reform and International Tax Competition
Corporate income tax reforms and international tax competition | Economic Policy | Oxford Academic
The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States
Corporate income tax reforms and international tax competition | Economic Policy | Oxford Academic
The Incidence of the Corporate Income Tax
The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States
Online Appendix to: The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States
Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion
On the Incidence of the Corporate Income Tax
1. If you own corporate equities, if you work for a corporation or if you buy goods and services from a corporation, you pay part of the corporate income tax.
如果你拥有公司的资产、如果你为该公司工作或者你从该公司购买了产品或服务，该公司所缴纳的营业税里就有你的一份。
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2. That means the income "passes" straight to shareholders, who then pay taxes on it at their ordinary income rate, thus avoiding the corporate tax.
意思是说，公司的收入直接“过账”至股东，股东按照他们通常的所得税的税率纳税，这样就避免了缴纳公司税。
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3. Corporate taxes are low and there is no state income tax, which is why Texas has also become so popular as a headquarters for big companies.
企业税低并且还没有州所得税，这就是为什么那些大公司喜欢选择德克萨斯州作为公司总部所在地的原因。
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4. It would introduce a new form of value-added tax while dramatically simplifying income taxes and scrapping corporate and sales taxes.
这样可以在当剧烈的简化税收和废除公司和个人税收时，引进一种新的形式的增值税。
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5. Whether it's China lowering its statutory corporate income tax rate from 33% to 25% in 2008, or the U.S. cutting corporate income taxes from 39% from 35%, companies rarely ever pay the full load.
无论是中国在2008年把其法定的企业所得税税率从33%降低到25%，或是美国把企业所得税税率从39%削减至35%，各大企业很少会全额支付其应缴税额。
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6. Another argument for the VAT concedes it will increase the overall tax burden but preclude higher taxes on personal income and corporate income.
另一种观点虽然承认增值税将增加整体的税收负担，但是却辩解称可以避免对个人收入和企业收入征收更高的税负。
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7. Even Mr Romney's much more modest call to cut the corporate tax rate and extend income-tax cuts dating from George Bush junior's presidency generates more dismay than enthusiasm among voters.
罗姆尼的源自小布什的竞选方案相对更为温和，他建议削减企业税，扩大削减所得税范围，即使这样也只是招来了投票人更多的惊异而不是热情。
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8. Corporate income tax can be cut from 25% to 15% for firms that file many patents.
对于提交很多专利的公司来说，企业所得税从25%降到15%。
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9. To make the latter more palatable, the extra cash would come solely from eliminating tax loopholes, and would be accompanied by a lowering of income - and corporate-tax rates.
为使后者更易被接受，额外资金的来源只能是填补税收漏洞，也可能伴随着降低收入和企业税率。
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10. Raising rates is not necessarily the answer: with a VAT of 12% and corporate income tax of 30%, taxes are not low.
提高税率不是根本的解决方式：12%的增值税和30%的所得税并不低了。
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11. An increased tax take from the corporate sector is the flip side of the reduced income - and consumption-tax revenues that stem from a jobless recovery.
企业税增长的另一面是所得税和消费税的下降，因为复苏没能提高就业率。
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12. The new Law on Corporate Income tax was implemented, reducing the tax load on enterprises.
实施企业所得税新税法，降低企业税负。
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13. Revised codes, for instance, have slashed corporate tax in half, to 20%, and income tax to 10%.
例如，经过修改的法规已经将公司税从以前的40%降到20%，并将收入税降为10%。
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14. They include a temporary rise of 3% in corporate income tax.
这些加税措施包括营业所得税暂时调高百分之三。
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15. Yet these cities share advantages common to Alabama: low utility costs, property taxes and corporate income-tax rates;
而且这些城市又同时享受着亚拉巴马州的优势：较低的物价消费，个人财产税，企业所得税；
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16. One thing on which there does seem to be a consensus is that America's marginal rate of corporate income tax-at 35%, one of the world's highest-must come down.
有件事看似已成共识，即美国企业所得税边际税率是35%，为世界最高，必须有所降低。
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17. Corporate income tax registered 717.34 billion yuan, a rise of 27% and equivalent to 111.6% of the target, with the high increase mainly due to the large increase in corporate income tax in 2007.
企业所得税7173.4亿元，增长27%，完成预算的111.6%，主要原因是汇算清缴2007年企业所得税增加较多。
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18. A low or zero rate of tax on corporate and capital income may simply encourage top earners to change how they take their compensation.
对企业所得和资本所得实行低税率或者免税，可能只会鼓励高收入者改变他们获取薪金的方式。
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19. Chapter Three, Four and Five study on tax planning of business tax, corporate income tax and land value added tax for real estate development companies separately.
其中第三至五章分别对房地产开发企业营业税、企业所得税和土地增值税的税收筹划进行了分析。
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20. The legislation exempted these special-purpose companies from corporate income tax if certain criterion were met.
该法规定，那些特殊目的公司在满足特定条件的情况下可以免交企业所得税。
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21. Thus, the information should be delivered to the tax administration in 2017, i. e. when the corporate income tax for 2016 is due to be paid.
因此，跨国公司的这些分国别信息应于2017年递交主管税务机关，界时2016年的企业所得税将到期缴纳。
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22. Most states have corporate income taxes. The possibilities for tax exporting and interstate mobility of factors of production complicate analysis of these taxes.
大多数的州没有所得税。产生综合分析这些税种的因素的出口和洲际间的移动是有可能性的。
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23. We also research into the impact of Chinas income tax regime on corporate capital cost and structure ac cording to Chinas specific situations.
本文还根据中国的实际，研究中国现行的所得税制度对公司资金成本和资本结构的影响。
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24. You know, he says there is no room, nor case for broad-based personal or corporate income tax cuts or credits or rebates.
你知道，他说，没有任何空间或案例可以为广泛的个人或公司减少收入所得税，提供贷款或者提供回扣。
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25. The top rate of corporate income tax is to fall from 35% (one of the highest in the world) to 25%.
而，最重要的是，他要减少公司税，将最高的公司所得税从35%（全世界最高的税率之一）调低至25%。
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26. The top rate of corporate income tax is to fall from 35% (one of the highest in the world) to 25%.
而，最重要的是，他要减少公司税，将最高的公司所得税从35%（全世界最高的税率之一）调低至25%。
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corporate income tax
