corporate income tax的意思|示意

Corporate income tax is the tax levied on the net income of companies. It is usually computed as the product of a tax rate times net income. This tax rate may be a flat rate or a progressive rate.

In the United States, Corporate income tax is levied at both the federal and state levels. At the federal level, the current rate is 21 percent. Some states have a separate corporate income tax, with tax rates ranging from 4 to 12 percent. Some states have no corporate income tax and instead tax corporate income through franchise taxes or other taxes.

In some jurisdictions, corporate income tax is imposed on a company's net income, and not necessarily on the company's profit. This means that some deductions are allowed, such as depreciation and amortization, but certain expenses are excluded from the calculation of the tax.

In many jurisdictions, corporate income tax is subject to withholding at the time the company pays dividends to its shareholders. This is usually done to ensure that the company has paid the proper amount of corporate income tax on its profits before distributing them to shareholders.

Corporate income tax is an important source of revenue for governments and can help to support public services and social programs. It is important that companies understand the rules and regulations surrounding corporate income tax in their jurisdiction in order to ensure compliance.