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.
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.
如适用，应增加法定数额的增值税。
If applicable value-added tax to the statutory amount shall be added.
应用推荐