企业所得税结构与替代性低税详解.pdf

�Provideanoverviewofthestructureofthecorporateincometax

�Definethemarginaltaxrate

�Understandtheimportanceofthedynamicsofthetaxcode

BasicStructureoftheCorporate

IncomeTax

RECEIPTS

Businessreceipts

scostofsa

Interest

Rents

Royalties

Netcapitalgains

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