Corporate tax: 두 판 사이의 차이

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5번째 줄:

The '''marginal tax rate''' is the rate applied to the next dollar of income. On the other hand, the '''average tax rate''' is calculated as total taxes divided by total taxable income. For example, suppose a corporation in Korea has a taxable income of 30 billion KRW. Its corporate tax is calculated as follows:

{| class="wikitable" style="margin:auto"

{| class="wikitable" style="margin:auto;"

|+ Example: Corporate Tax

|-

! Taxable Income !! Corporate Tax

! style="text-align:left;" | Taxable Income !! style="text-align:right;" | Tax Rate !! colspan="2" style="text-align:right;" | Corporate Tax

|-

| ~~<math>~~200~~,000,000</math>~~ || style="text-align:right;" | ~~<math>~~200,000,000 ~~\times~~ 0.09 = 18,000,000~~</math>~~

| From 0 to 200 million || style="text-align:right;" | 9.0% || style="text-align:right;"| 200,000,000 × 0.09 = || style="text-align:right;" | 18,000,000

|-

| ~~Example~~ || ~~Example Example~~

| From 200 million to 20 billion || style="text-align:right;" | 19.0% || style="text-align:right;"| (20,000,000,000 - 200,000,000) × 0.19 = || style="text-align:right;" | 3,762,000,000

|-

| ~~Example~~ || ~~Example Example~~

| From 20 billion to 30 billion || style="text-align:right;" | 21.0% || style="text-align:right;"| (30,000,000,000 - 20,000,000,000) × 0.21 = || style="text-align:right;" | 2,100,000,000

|-

| '''Total''' || style="text-align:right;" | 19.6% || colspan = "2" style="text-align:right;" | 5,880,000,000

|}

*Average Tax Rate = Taxable IncomeTotal / Corporate Tax = %

In this example, the marginal tax rate is 21% because each additional dollar is taxed at 21%. However, the average tax rate is 5,880,000,000 / 30,000,000,000 = 19.6%.

~~For~~ example, ~~a Korean corporation with a taxable income of 30 billion KRW would be~~ taxed ~~as this:~~

~~- For~~ the ~~first 200 million KRW~~, ~~9 %.~~

~~- From 200 million to 20 billion KRW~~, ~~increases to~~ 19 %.

~~- For income between 20 billion and 300 billion KRW, 21~~ % .

~~Calculating under this system, the total corporate tax amounts to 5.88 billion KRW, giving an average tax rate of approximately 19.6 %~~

[[분류:회계와 재무제표]]

@@ 5번째 줄: / 5번째 줄: @@
 The '''marginal tax rate''' is the rate applied to the next dollar of income. On the other hand, the '''average tax rate''' is calculated as total taxes divided by total taxable income. For example, suppose a corporation in Korea has a taxable income of 30 billion KRW. Its corporate tax is calculated as follows:
-{| class="wikitable" style="margin:auto"
+{| class="wikitable" style="margin:auto;"
 |+ Example: Corporate Tax
 |-
-! Taxable Income !! Corporate Tax
+! style="text-align:left;" | Taxable Income !! style="text-align:right;" | Tax Rate !! colspan="2" style="text-align:right;" | Corporate Tax
 |-
-| <math>200,000,000</math> ||  style="text-align:right;" | <math>200,000,000 \times 0.09 = 18,000,000</math>
+| From 0 to 200 million || style="text-align:right;" | 9.0% || style="text-align:right;"| 200,000,000 × 0.09 =  || style="text-align:right;" | 18,000,000
 |-
-| Example || Example Example
+| From 200 million to 20 billion || style="text-align:right;" | 19.0% || style="text-align:right;"| (20,000,000,000 - 200,000,000) × 0.19 = || style="text-align:right;" | 3,762,000,000
 |-
-| Example || Example Example
+| From 20 billion to 30 billion || style="text-align:right;" | 21.0% || style="text-align:right;"| (30,000,000,000 - 20,000,000,000) × 0.21 = || style="text-align:right;" | 2,100,000,000
+|-
+| '''Total''' || style="text-align:right;" | 19.6% || colspan = "2" style="text-align:right;" | 5,880,000,000
 |}
-*Average Tax Rate = Taxable IncomeTotal / Corporate Tax = %
+In this example, the marginal tax rate is 21% because each additional dollar is taxed at 21%. However, the average tax rate is 5,880,000,000 / 30,000,000,000 = 19.6%.
-For example, a Korean corporation with a taxable income of 30 billion KRW would be taxed as this:
-- For the first 200 million KRW, 9 %.
-- From 200 million to 20 billion KRW, increases to 19 %.
-- For income between 20 billion and 300 billion KRW, 21 % .
-Calculating under this system, the total corporate tax amounts to 5.88 billion KRW, giving an average tax rate of approximately 19.6 %
+[[분류:회계와 재무제표]]