Organisation for Economic Co-operation and Development
访问日期： 16 四月, 2019
Targeted statutory corporate income tax rate - This table reports central, sub-central and combined corporate income tax rates typically applying for or targeted at 'small (incorporated) business', where such 'targeting' is on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria.
A 'small business corporate tax rate' may be a special statutory corporate tax rate applicable to (all or part of) the taxable income of qualifying 'small' firms (e.g., meeting a turnover, income, or asset test), or an effective corporate tax rate below the basic statutory corporate rate provided through a tax deduction or credit for 'small' firms determined as a percentage of qualifying taxable income (e.g., up to a given threshold).
If corporate income is taxed at progressive rates, the rate typically applying for 'small' firms should be reported.
Where the central government, or sub-central government, or both, have a lower small business tax rate, the applicable central and sub-central rates are both shown (to enable a combined rate calculation).
Thus, for example, where only the sub-central government has a small business rate, the basic central corporate income tax rate is shown in order to compute the combined central and sub-central tax rate on small business (a cross-check with Table II.3 shows whether the central or sub-central rate is basic or not).