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A corporate tax, also called corporation tax or company tax, is a direct tax imposed on the income or capital of corporations or analogous legal entities. Many countries impose such taxes at the national level, and a similar tax may be imposed at state or local levels. The taxes may also be referred to as income tax or capital tax. A country's corporate tax may apply to:

Company income subject to tax is often determined much like taxable income for individual taxpayers. Generally, the tax is imposed on net profits. In some jurisdictions, rules for taxing companies may differ significantly from rules for taxing individuals. Certain corporate acts or types of entities may be exempt from tax.

The incidence of corporate taxation is a subject of significant debate among economists and policymakers. Evidence suggests that some portion of the corporate tax falls on owners of capital, workers, and shareholders, but the ultimate incidence of the tax is an unresolved question.[1]

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Economics

Legal framework

Definition of corporation

المقالة الرئيسية: Corporation


Types

Taxable income

The United States defines taxable income for a corporation as all gross income, i.e. sales plus other income minus cost of goods sold and tax exempt income less allowable tax deductions, without the allowance of the standard deduction applicable to individuals.[2]

The United States' system requires that differences in principles for recognizing income and deductions differing from financial accounting principles like the timing of income or deduction, tax exemption for certain income, and disallowance or limitation of certain tax deductions be disclosed in considerable detail for non-small corporations on Schedule M-3 to Form 1120.[3]

The United States taxes resident corporations, i.e. those organized within the country,[4] on their worldwide income, and nonresident, foreign corporations only on their income from sources within the country.[5] Hong Kong taxes resident and nonresident corporations only on income from sources within the country.[6]

Rates

 
Share of U.S. Federal Revenue from Different Tax Sources (Individual, Payroll, and Corporate) 1950–2010
Comparison of Corporate Income Taxes
As a Percentage of GDP
For OECD Countries, 2008[7]
Country Tax/GDP Country Tax/GDP
Norway 12.5 Switzerland 3.3
Australia 5.9 Netherlands 3.2
Luxembourg 5.1 Slovakia 3.1
New Zealand 4.4 Sweden 3.0
Czechia 4.2 France 2.9
South Korea 4.2 Ireland 2.8
Japan 3.9 Spain 2.8
Italy 3.7 Poland 2.7
Portugal 3.6 Hungary 2.6
UK 3.6 Austria 2.5
Finland 3.5 Greece 2.5
Israel 3.5 Slovenia 2.5
OECD avg. 3.5 Germany 1.9
Denmark 3.4 Iceland 1.9
Belgium 3.3 Turkey 1.8
Canada 3.3 US 1.8


 
General government revenue, in % of GDP, from Corporate Income Taxes. For this data, the variance of GDP per capita with purchasing power parity (PPP) is explained in 2 % by tax revenue. Years 2014-17.


Corporate tax rates across the Organisation for Economic Co-operation and Development (OECD) are shown in the table.

Country Corporate Income Tax rate (2019)[8] Dividend Tax rate (2019)[8] Integrated Corporate Tax rate (2019)[8]
  أيرلندا 12.5% 51.0% 57.1%
  كوريا الجنوبية 27.5% 40.3% 56.7%
  Canada 26.8% 39.3% 55.6%
  France 32.0% 34.0% 55.1%
  الدنمارك 22.0% 42.0% 54.8%
  بلجيكا 29.6% 30.0% 50.7%
  الپرتغال 31.5% 28.0% 50.7%
  United Kingdom 19.0% 38.1% 49.9%
  إسرائيل 23.0% 33.0% 48.4%
  ألمانيا 29.9% 26.4% 48.4%
  United States 21.0% 29.3% 47.6%
  أستراليا 30.0% 24.3% 47.0%
  النرويج 22.0% 31.7% 46.7%
  النمسا 25.0% 27.5% 45.6%
  السويد 21.4% 30.0% 45.0%
  اليابان 29.7% 20.3% 44.0%
  Italy 24.0% 26.0% 43.8%
  Netherlands 25.0% 25.0% 43.8%
  فنلندا 20.0% 28.9% 43.1%
  إسپانيا 25.0% 23.0% 42.3%
  المكسيك 30.0% 17.1% 42.0%
  لوكسمبورگ 24.9% 21.0% 40.7%
  سلوڤنيا 19.0% 25.0% 39.3%
  اليونان 28.0% 15.0% 38.8%
   سويسرا 21.1% 21.1% 37.8%
  آيسلندا 20.0% 22.0% 37.6%
  تشيلي 25.0% 13.3% 35.0%
  تركيا 22.0% 17.5% 35.0%
  پولندا 19.0% 19.0% 34.4%
  نيوزيلندا 28.0% 6.9% 33.0%
  التشيك 19.0% 15.0% 31.2%
  لتوانيا 15.0% 15.0% 27.8%
  سلوڤاكيا 21.0% 7.0% 26.5%
  المجر 9.0% 15.0% 22.7%
  إستونيا 20.0% 0.0% 20.0%
  لاتڤيا 20.0% 0.0% 20.0%

The corporate tax rates in other jurisdictions include:

Country Corporate Income Tax rate Dividend Tax rate Integrated Corporate Tax rate
  بلغاريا 10.0% 5.0% 14.5%
  الهند 22% (2019)
15% (for newly incorporated manufacturing companies)[9]
  روسيا 20% (2015)[10]
  سنغافورة 17%, with significant exemptions for resident companies (2015)[11]

In October 2021 some 136 countries agreed to enforce a corporate tax rate of at least 15% from 2023 after the talks on a minimum rate led by OECD for a decade.[12]


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Distribution of earnings

Example

Year 1 Cumulative Pre-tax income Taxes
Taxable income 100 100
Tax 30 30  
Net after tax 70
Jim's income & tax 0
Year 2
Taxable income 100 200
Tax 30 60  
Net after tax 70
Jim's income & tax 0
Year 3:
Distribution 140
Jim's tax 42 102  
Net after Jim's tax 98
Totals 200 102  
51%

Other corporate events

Formation

Acquisitions

Reorganizations

Interest deduction limitations

Foreign corporation branches

Losses

Groups of companies

Transfer pricing

انظر أيضاً: Transfer pricing


Taxation of shareholders

Alternative tax bases

Tax returns

See also

References

  1. ^ Auerbach, Alan J. (January 2006). "Who Bears the Corporate Tax? A Review of What We Know". Tax Policy and the Economy. 20: 1–40. doi:10.1086/tpe.20.20061903. ISSN 0892-8649.
  2. ^ "26 U.S. Code § 63 - Taxable income defined". LII / Legal Information Institute (in الإنجليزية). Retrieved 2018-10-13.
  3. ^ "M-3 to Form 1120" (PDF). United States Internal Revenue Service.
  4. ^ See. Charles Edward Andrew Lincoln IV, Is Incorporation Really Better Than Central Management and Control for Testing Corporate Residency? An Answer to Corporate Tax Evasion and Inversion, 43 Ohio N.U.L. Rev. 359 (2017).
  5. ^ "26 U.S. Code Subpart B - Foreign Corporations". LII / Legal Information Institute (in الإنجليزية). Retrieved 2018-10-13.
  6. ^ "Profits Tax". Ird.gov.hk. Retrieved 2012-10-08.
  7. ^ Bartlett, Bruce (31 May 2011). "Are Taxes in the U.S. High or Low?". New York Times. Retrieved 19 September 2012.
  8. ^ أ ب ت "Table II.4. Overall statutory tax rates on dividend income". stats.oecd.org.
  9. ^ "Corporate tax rates slashed as govt announces ₹1.45 lakh crore stimulus". Mint (in الإنجليزية). 20 September 2019. Retrieved 20 September 2019.
  10. ^ Tax Code of the Russian Federation, Part II, Chapter 25, Article 284
  11. ^ Singapore Corporate Tax Guide
  12. ^ Nations agree to 15% minimum corporate tax rate


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Further reading

U.S.
United Kingdom

External links

Canada
United Kingdom
United States
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