The personal-- it's taken from corporations before they pay out their dividends.

个人...,企业所得税是按照派息前所得利润扣缴

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The corporate profits tax goes after the profits that corporations make.

企业所得税,是针对公司利润收税

耶鲁公开课 - 金融市场课程节选

What I looked at--and I have this on the website, I have a chart showing corporate profits taxes paid, as a fraction of corporate profits for the United States since 1929.

就我所观察...关于这点在网站上有说明,我有个图表展示了自从1929年以来,实缴企业所得税占公司利润的百分率

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