corporate profits tax

基本解釋

Do you know we have, in the U.S., a corporate profits tax?
你們知道在美國(guó)有,企業(yè)所得稅嗎
Like, for example, Wal-Mart might want to -they pay corporate profits tax.
比如沃爾瑪,它需要上繳公司所得稅
There's a very simple reason why real estate tends to be held in limited partnerships rather than corporations and that reason is the corporate profits tax.
人們之所以，通過(guò)有限合伙的形式來(lái)持有商業(yè)房產(chǎn)，而不是以公司的形式來(lái)持有商業(yè)房產(chǎn)，其原因非常簡(jiǎn)單，那就是公司利潤(rùn)稅。

Most advanced countries of the world today have a corporate profits tax rate for large corporations of about a third.
現(xiàn)在世界上大多數(shù)的發(fā)達(dá)國(guó)家,都征收企業(yè)所得稅,對(duì)大企業(yè)來(lái)說(shuō)稅率大概是三分之一
耶魯公開(kāi)課 - 金融市場(chǎng)課程節(jié)選
There may not be an exception, but essentially every country has a corporate profits tax and then we also have a personal income tax.
應(yīng)該沒(méi)有特例,每個(gè)國(guó)家都規(guī)定公司都要上繳所得稅,還有個(gè)人所得稅
耶魯公開(kāi)課 - 金融市場(chǎng)課程節(jié)選
There's a very simple reason why real estate tends to be held in limited partnerships rather than corporations and that reason is the corporate profits tax.
人們之所以,通過(guò)有限合伙的形式來(lái)持有商業(yè)房產(chǎn),而不是以公司的形式來(lái)持有商業(yè)房產(chǎn),其原因非常簡(jiǎn)單,那就是公司利潤(rùn)稅
耶魯公開(kāi)課 - 金融市場(chǎng)課程節(jié)選

It is subject to the federal corporate profits tax on any profits that it makes.
FORBES: Two Thirds of US Corporations Don't Pay Federal Income Tax: True But Horribly Misleading

corporate profits tax liability 公司利潤(rùn)課稅負(fù)擔(dān)額;及營(yíng)利事業(yè)所得稅;[稅收]應(yīng)付公司利潤(rùn)稅