在法定税率方面，目前日本的税基太过狭窄。
Regarding the statutory tax rate, the tax base is too narrow in Japan.
首先，它使用的最高法定税率作为一种标准的税收指数计算。
First, it USES the maximum statutory tax rate as a standard for its tax index calculation.
没有人怀疑美国现行的公司税系统是一团乱麻，它有着太高的法定税率和太多的免除项目。
No one doubts that America’s corporate-tax system is a Byzantine mess of high statutory rates and oodles of exemptions.
值得注意的是，网易采用25%的法定税率来计提2008年前三季度的所得税。
Notable is, netease uses the statutory tax rate of 25% to come plan the income tax that raises before 2008 3 quarters.
毫无质疑的是美国的公司税制是一个错综复杂的包含高法定税率却同时给与众多豁免的混乱体。
No one doubts that America's corporate-tax system is a Byzantine mess of high statutory rates and oodles of exemptions.
通过分析发现，法定税率、税前扣除项目以及税收优惠政策影响了企业的所得税负担水平。
Through the analysis discovery, before the tax rate, the tax, deducted the project as well as the tax preference policy has affected enterprise's income tax burden level.
法定税率和有效边际税率的巨大差异反映了各国种类繁多的优惠政策，比如补贴研发项目等等。
The big gap between the headline and effective marginal taxrates reflects the large number of allowances given to firms for doingparticular activities, such as research and development.
法定的企业盈利税率是40%。
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.
什么是有效税率？为什么它可能与法定的税率不同？
What is the effective tax rate? Why might it be different from the statutory tax rate?
什么是有效税率？为什么它可能与法定的税率不同？
What is the effective tax rate? Why might it be different from the statutory tax rate?
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