corporate income tax system

基本解释

It is inevitable that we establish the norm corporate income tax system basing on unifying domestic and foreign enterprise income tax.
在统一内外资企业所得税的基础上建立规范的法人所得税制度是我国企业所得税制改革的必然趋势。
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.
负债融资有一个很重要的优势，那就是公司支付的利息是一笔可以抵扣应税额的支出，而红利和留存收益则不能。
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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，少数国家坚持传统的古典制，绝大部分OECD国家都将公司所得税与个人所得税结合，消除或减缓经济性双重征税。

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.
FORBES: Austerity In Greece? Sure, And There's Snow In Mykonos Too