所得税率是指所缴纳的所得税与利润总额的比例。
所得税优惠包括税率优惠、税基优惠(应纳税所得额)和税额优惠,其综合体现为实际 所得税率(ETR,Effective Tax Rate)的降低。因此,对所得税优惠的一个主要角度就是研 究实际所得税率ETR及其影响因素。
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公司所得税率也自46%下调至34%。
哈伯德先生认为美国应立即降低公司所得税率。
Mr Hubbard thinks that America should now cut the corporatetax rate.
在这种情况下,收入所得税率为9%、15%和24%。
Under that scenario, income tax rates would be 9%, 15% and 24%.
Most advanced countries of the world today have a corporate profits tax rate for large corporations of about a third.
现在世界上大多数的发达国家,都征收企业所得税,对大企业来说税率大概是三分之一
The personal income tax is not simple; it's not just a flat rate on your income, it depends on the type of income.
个人所得税计税方法并不简单,并不是统一的征收税率,而是取决于你收入的类型
We didn't even have income tax until 1913 when the Supreme Court allowed it, so it was zero, then it went up to 90%-- or actually it was 94% at the peak--and it came down to 15%.
直到1913年最高法院允许征收的时候,我们才开始征收所得税,开始税率是零,而后飙升到90%,然后它最高达到94%再降到15%
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