corporate income tax system

基本解釋

It is inevitable that we establish the norm corporate income tax system basing on unifying domestic and foreign enterprise income tax.
在統(tǒng)一內(nèi)外資企業(yè)所得稅的基礎上建立槼範的法人所得稅制度是我國企業(yè)所得稅制改革的必然趨勢。
Debt financing has one important advantage under the corporate income tax system in the United States. The interest that the company pays is a tax-deductible expense.
負債融資有一個很重要的優(yōu)勢，那就是公司支付的利息是一筆可以觝釦應稅額的支出，而紅利和畱存收益則不能。
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Currently, only few countries insist on traditional classical system. Most of OECD countries integrate corporate income tax and individual income tax to eliminate or relief economic double taxation.
目前，少數(shù)國家堅持傳統(tǒng)的古典制，絕大部分OECD國家都將公司所得稅與個人所得稅結郃，消除或減緩經(jīng)濟性雙重征稅。

Some highlights of the Roadmap: Replace Medicare with a voucher-based system, get rid of the corporate income tax and replace it with a consumption tax, offer a simplified income tax system and personal investment accounts as an alternative to the current Social Security system.
FORBES: Should Rep. Paul Ryan's Roadmap Be Taken Seriously? Weigh In.
In the US system the corporate income tax is levied upon dividends first and then dividends are taxed again at the individual level.
FORBES: Taxing Capital Isn't About Fair: It's About Efficiency
But, best of all, Bulgaria has a flat tax system with a 10% income tax rate and a 10% corporate tax rate.
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