In the past few decades, global tax policy had an important change that integrate the corporate income tax and the distribution of profits.

在过去的几十年里，全球税收政策中的一个重要变化，就是在国家税收结构中倾向于将公司所得税与公司利润的分配进行整合。

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Thus, the information should be delivered to the tax administration in 2017, i. e. when the corporate income tax for 2016 is due to be paid.

因此，跨国公司的这些分国别信息应于2017年递交主管税务机关，界时2016年的企业所得税将到期缴纳。

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Most of China's tax revenue now comes from the value-added tax, or VAT, a flat 17% levy on most production, and from the corporate income tax.

目前，中国税收收入的大部分来自增值税和企业所得税。大部分产品的增值税率都是17%。

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And, what Ireland did is not nearly as potent as eliminating the corporate income tax entirely.

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So, what increase in economic growth could we expect from eliminating the corporate income tax?

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This was in spite of his calculations not including the effect of the corporate income tax.

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