论文部分内容阅读
(一)公司所得税税率法人税。近年来税率一直在调整:年度税率公司 1982 1983 1984 1985 1986 1987 1988至今一般公司 52 50 45 40 35 35 35小公司 38 30 30 30 30 27 25 上表小公司是指调整后利润仍低于一定限度的公司。预付法人税。其征税范围为股息。公司分配股息时,须缴纳预付法人税,税率为25/75(80年代中前期为3/7)。它可抵免当年最终法人税义务,未抵免的部分可以转回6年使用,还可转与子公司。居民股东收到股息具有税收抵免权,抵免额等于付息公司已就此交纳的预付法人税。
(A) corporate income tax rate Corporate tax. In recent years, the tax rate has been adjusted: Annual tax rate Company 1982 1983 1984 1985 1986 1987 1988 to the current general company 52 50 45 40 35 35 35 Small company 38 30 30 30 30 27 25 The above small company is adjusted profit is still below a certain limit s company. Advance corporate tax. Its taxation range is dividend. Corporate dividends are subject to prepaid corporate tax at a rate of 25/75 (3/7 in the mid-1980s). It can offset the final corporate tax obligations that year, the non-credit portion can be transferred back to 6 years of use, but also transferred to subsidiaries. Dividends received by resident shareholders have a tax credit equal to the advance tax paid by the interest-bearing company.