为了避免相同的一笔收入重复缴税，大部分其他国家至少信任股东应支付的所得税已经由公司缴纳过了。
To avoidtaxing the same income twice, most other countries give shareholders at leastsome credit for the tax that the company has already paid.
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.
另一项内容针对至少80%的收入来自海外业务的美国公司，规定这些公司的股息和红利不得继续免缴美国所得税。
Another would repeal the ability of U.S. companies that derive at least 80% of their income from foreign business to treat interest and dividends as exempt from U.S. withholding tax.
公司所得税和关税占各国税收总收入的比重不断下降的趋势是税收竞争的显著结果；
The decrease of the business income tax and tariff is the obvious result of the competing tax.
公司要缴纳单独的联邦所得税，公司税收入约占整个联邦收入的8%。
Corporations are subject to a separate federal income tax. The tax accounts for about 8 percent of all federal revenues.
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。
You know, he says there is no room, nor case for broad-based personal or corporate income tax cuts or credits or rebates.
另一项内容针对至少80%的收入来自海外业务的美国公司，规定这些公司的股息和红利不得继续免缴美国所得税。
Another would repeal the ability of U. S. companies that derive at least 80% of their income from foreign business to treat interest and dividends as exempt from U. S. withholding tax.
条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征企业所得税。
Shipping income derived by the claimant from carrying passengers, cargo and mail on their vessels outbound from China shall be exempted from the Enterprise income Tax in China.
条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征企业所得税。
Income derived by the claimant from carrying passengers, cargo and mail on their vessels out bound of China shall be subject to tax exemption in China.
对股利征收所得税影响投资者的实际收入、经理人的收益情况，进而影响上市公司的股利政策。
It is to say, tax effect of dividend policies exists. The introduction of dividend tax affects the investors 'real income and the managers 'earning, thereby affecting the dividend policy.
第条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征企业所得税。
Shipping income derived by the claimant from carrying passengers, cargo and mail on the their vessels outbound from China shall be exempted from the Bossiness Tax in China.
第条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征企业所得税。
Shipping income derived by the claimant from carrying passengers, cargo and mail on the their vessels outbound from China shall be exempted from the Bossiness Tax in China.
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