在我国,所得税税率一般是指法定税率(Statutory Tax Rates,STR),也 就是税法所规定的名义税率,税收机关通常对基于财务会计制度计算出的税前利润根据税法条款 对某些项...
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另外,所得税税率是指税法所规定的名义税率(Statutory Tax Rate),但由于 企业会计利润与应纳税所得额不一致,以及大量税收优惠政策存在,我们用另一个 国际上通用的概念实际税率ETR(Effective...
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The statutory tax rate on corporate earnings is 40%.
法定的企业盈利税率是40%。
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Regarding the statutory tax rate, the tax base is too narrow in Japan.
在法定税率方面,目前日本的税基太过狭窄。
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?
Ryan would also lower the top statutory tax rate on corporations, currently at 35%, by ten percentage points to 25%.
FORBES: Fiscal Cliff Should Help Obama And Paul Ryan Find Common Ground On Budget
Keep in mind the statutory tax rate in the U.S. is 35 percent, but companies can often lower their bill thanks to dozens of deductions and credits.
FORBES: Corporate Tax Reform: The Winners And Losers Problem
The genuine outrage is that Apple's profits in the U.S. are subject to a combined state and federal statutory tax rate of 39.1% that is the developed world's highest.
WSJ: Review & Outlook: The Apple Tax Diversion
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