Corporate tax: 두 판 사이의 차이
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| 5번째 줄: | 5번째 줄: | ||
Korea has a graduated tax, related to the income : Higher tax rate for higher income. | Korea has a graduated tax, related to the income : Higher tax rate for higher income. | ||
The marginal tax rate is the rate applied to the next dollar of income. | The marginal tax rate is the rate applied to the next dollar of income. | ||
The average tax rate is calculated by dividing total taxes by total taxable income. | The average tax rate is calculated by dividing total taxes by total taxable income. | ||
*Average Tax Rate = Taxable IncomeTotal / Corporate Tax = % | *Average Tax Rate = Taxable IncomeTotal / Corporate Tax = % | ||
| 20번째 줄: | 25번째 줄: | ||
Calculating under this system, the total corporate tax amounts to 5.88 billion KRW, giving an average tax rate of approximately 19.6 % | Calculating under this system, the total corporate tax amounts to 5.88 billion KRW, giving an average tax rate of approximately 19.6 % | ||
The U.S. applies a flat 21% rate, as per the 2017 Tax Cuts and Jobs Act, since the Trump Administration. It means that all corporate income is taxed at the same rate regardless of its level. | |||