First, Congress should enact a permanent tax exemption for us corporate profits earned in countries with effective corporate tax rates above a specified minimum. 第一,国会应当通过一项永久免税政策,对美国企业在实际企业税税率高于某一特定最低值的国家所获得的利润予以免税。
Second, Congress should levy a minimum tax on US corporate profits in any tax haven to prevent a race to the bottom in which countries bid for corporate facilities by offering to minimise corporate taxes. 第二,国会应向美国企业在任何避税天堂的利润征收最低限度税款,以防止出现竞相降低企业税的现象&各国把企业税降到最低限度,以吸引企业前来投资设厂。
In America corporate profits as a share of GDP have been at record levels in recent years, but the corporate tax take as a proportion of federal revenues has been near historic lows. 美国也是,其公司利润占gdp的比重近年来维持在历史最高点,可是联邦总收入中公司税额却处于历史最低点附近。
In this way, pay an overdue tax corporate profits after the significantly reduced after the listing, corporate tax costs will be greatly increased. 这样,补税后,企业利润大幅减少上市后,企业所得税费用将大大增加。
I see three possibilities: raising wages; forcing higher distributions to shareholders, via changes in corporate governance; and, finally, changing corporate taxation to encourage distribution of profits to shareholders and raise tax revenue. 我认为有三种可能途径:提高工资;通过改革公司治理,强迫企业给股东更高的分红;最后,改革企业税制,鼓励企业把利润分配给股东,同时帮助政府增加税收。
With corporate profits robust and a one-year payroll tax cut set to start this month, there are reasons to hope for continued growth in2011. 随着企业盈利转强和为期一年的个人所得税减免将于本月开始施行,我们有理由寄望于2011年出现持续的增长。
In the M& A process, whether for corporate profits, reduce the tax burden is an important factor to affect its mergers and acquisitions. 在企业并购的过程中,产生利润、减少税负成为企业合并重组中主要的考虑因素。