Corporate Income Tax
Corporate Income Tax (thuế thu nhập doanh nghiệp ) được định nghĩa là:
A corporate tax is a tax on the profits of a corporation. The taxes are paid on a company's taxable income, which includes revenue minus cost of goods sold (COGS), general and administrative (G&A) expenses, selling and marketing, research and development, depreciation, and other operating costs [Income = Revenue - Expenses].
Mức thuế thu nhập doanh nghiệp ở Mỹ hiện nay là 21% và Chính phủ Mỹ dự kiến sẽ tăng thuế:
Key advisers [to US Government] are reportedly making preparations for a full package of tax hike measures, including raising the corporate tax rate to 28%. It would be the first major federal tax hike since 1993. Treasury Secretary Janet Yellen has said the administration isn't focused on raising taxes now, but such a raise was part of Biden's presidential campaign promises. Prior to the 2017 Tax Cuts and Jobs Act (TCJA), the highest corporate tax rate was 35%.
Mức thuế thu nhập doanh nghiệp trung bình trên thế giới là 22.87%:
The global average corporate tax rate is 22.87%, according to the Organisation for Economic Co-operation and Development.