IMF-如何预测企业所得税收入（英）-2025.pdfVIP

HOWTO

NOTES

HowtoForecastCorporate

IncomeTaxRevenues

SebastianBeer,BrianErard,andTiborHanappi

NOTE25/10

©2025InternationalMonetaryFund

HowtoForecastCorporateIncomeTaxRevenues

NOTE/2025/010

SebastianBeer,BrianErard,andTiborHanappi*

Cataloging-in-PublicationData

IMFLibrary

Names:Beer,Sebastian,author.|Erard,Brian,author.|Hanappi,Tibor,author.|InternationalMonetary

Fund,publisher.

Title:Howtoforecastcorporateincometaxrevenues:/SebastianBeer,BrianErard,andTiborHanappi

Othertitles:Howtonotes.

Description:Washington,DC:InternationalMonetaryFund,2025.|Nov.2025.|NOTE/2025/010.|

Includesbibliographicalreferences.

Identifiers:ISBN:

9798229031257(paper)

9798229031271(ePub)

9798229031318(WebPDF)

Subjects:LCSH:Taxrevenueestimating.|Corporations--taxation.

Classification:LCCHJ2351.B42025

DISCLAIMER:HowtoNotesofferpracticaladvicefromIMFstaffmemberstopolicymakersonimportant

issues.TheviewsexpressedinHowtoNotesarethoseoftheauthor(s)anddonotnecessarilyrepresent

theviewsoftheIMF,itsExecutiveBoard,orIMFmanagement.

RECOMMENDEDCITATION:Beer,Sebastian,BrianErard,andTiborHanappi.2025.“HowtoForecast

CorporateIncomeTaxRevenues.”IMFHowtoNote2025/010,InternationalMonetaryFund,Washington,

DC.

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