当今世界上大多数发达国家针对大公司的企业所得税税率约为三分之一。
Most advanced countries of the world today have a corporate profits tax rate for large corporations of about a third.
丹麦是世界上所得税税率最高的国家，为68%。
Denmark has the highest rate of income tax in the world, at 68%.
省级以上高新技术企业的免受15%企业所得税税率。
Above the provincial level high-tech enterprises will be exempt from 15% income tax.
即便是法国也把他们的财产税进行了下调，所得税税率降为41%。
Even France made its wealth tax less swingeing; its top income-tax rate is 41%.
非劳动(非薪金)收入所得税税率由70%削减到28%，创最高降幅。
The highest tax rate on "unearned" (i. e., non-wage) income dropped to 28% from 70%.
所得税退税政策有可能被废止，但萨帕特罗会对增加所得税税率有所顾虑。
Mr Zapatero will probably scrap his income-tax rebate, or most of it. But he is cautious about raising income tax.
即使是那些支持对富人高额征税的民众也认为可将最高所得税税率下调至20%以内。
Even those who favour higher taxes on the rich think the top rate should be 20% or less.
根据油田资源条件、地质条件和开发阶段，适当调整所得税税率，确定税收减免政策；
According to the oil-field resources condition, the geology condition and the exploitation stages, adjust properly tax rate of the income tax, and confirm the policy of tax relief;
他还表示愿意暂时延长所有的减税政策，但前提条件是，将在随后提升最富有的美国人的所得税税率。
He has also indicated a willingness to extend all tax cuts temporarily with the stipulation that income tax rates for the wealthiest Americans would go up at a later date.
而挪威则在1992年出人意料地削减了劳动收入以及资本收入的税率，最高所得税税率从58%降到了28%。
Norway dramatically cut top rates on both labour and capital income in 1992, from a 58% top income-tax rate to 28%.
本周，英国财政大臣公布了一项占GDP1%的减税计划，但随后还计划提高对高收入人群的所得税税率——这是一项不利产出的计划。
This week Britain’s chancellor laid out tax cuts worth 1% of GDP, but coupled these with a counterproductive plan to raise income taxes on high earners later.
两税合并的核心方案在于实行统一的企业所得税税率，对内、外资企业均按照25%的税率征收企业所得税，同时进一步调整税收优惠。
The reform scheme is made to comply with the two tax in accord. Except for applying uniform tax rate25%, favorable tax policies will be balanced further more.
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。
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.
所得税的标准税率削减到了每英镑23便士。
The standard rate of income tax was cut to 23p in the pound.
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。
That means the income "passes" straight to shareholders, who then pay taxes on it at their ordinary income rate, thus avoiding the corporate tax.
此外，在不同国家工作的咨询人员应付的个人税率是不一样的，有些国家通常会要求缴纳所得税。
Also, personal tax rates vary for consultants when they work in countries other than the ones where they usually pay income taxes.
英镑同欧元的换算，和即将实行的所得税最高税率，是导致这种局面的两个因素。
The reduced value of sterling against the euro and the proposed increase in the top rate of income tax are contributing factors to this.
埃里克.多内拉的问题：您能否解释一下为什么联邦营业税是个坏主意，以及累进所得税和累进税率方案的社会价值何在？
QUESTION FROM ERIK DONNELLA: Would you explain a little bit about why a federal sales tax is a bad idea, and what the social value is of a graduated income tax and progressive taxation scheme?
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。
Raising rates is not necessarily the answer: with a VAT of 12% and corporate income tax of 30%, taxes are not low.
美国最高联邦收入税率为35%，比许多其他发达经济体都低(尽管大部分美国人还要交纳州所得税)。
America's top federal income-tax rate of 35% is lower than in many other advanced economies (although most Americans also pay state taxes).
国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。
As regards important high-tech enterprises necessary to be supported by the state, the enterprise income tax shall be levied at the reduced tax rate of 15%.
西班牙税法十分优惠，非西班牙国籍的临时居民按24%征收所得税，再缴纳数额很小的社会保险费，相比之下，西班牙公民的最高税率能达到43%。
Under Spain's favourable tax laws, temporary non-Spanish residents are taxed at 24%, with minimal social security contributions, as compared to the top rate of 43% for Spanish nationals.
未约定经营期的，可以在税法施行之日起五年内，按照其原适用的税率缴纳所得税。
Where there is no established period of operations, income tax may be paid using the original applicable tax rate for five years commencing on the date of the entry into force of the tax Law.
第二十八条符合条件的小型微利企业，减按20%的税率征收企业所得税。
Article 28 As regards a small meagre-profit enterprise satisfying the prescribed conditions, the enterprise income tax shall be levied at a reduced tax rate of 20%.
地方所得税，按应纳税的所得额计算，税率为百分之三。
And the local income tax shall be calculated based on the taxable income amount and the tax rate is 3 per cent.
40%的所得税率也被认为影响了中产阶层；事实上，它只向3千1百7十万英国所得税纳税人中的3百8十万征收。
The 40% rate of income tax is also said to affect them; in fact, it catches just 3.8m of Britain’s 31.7m income-taxpayers.
40%的所得税率也被认为影响了中产阶层；事实上，它只向3千1百7十万英国所得税纳税人中的3百8十万征收。
The 40% rate of income tax is also said to affect them; in fact, it catches just 3.8m of Britain’s 31.7m income-taxpayers.
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