Corporate tax: 두 판 사이의 차이

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 Corporate Taxes
+Corporate income tax is the tax imposed on the profits earned by corporations, It's a charge levied on a firm’s taxable income, which represents the profit remaining after deducting all allowable expenses from total sales.
+In Korea, the corporate income tax follows a graduated tax system, meaning that higher income levels are subject to higher tax rates.
+      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.
+Average Tax Rate = Taxable IncomeTotal / Corporate Tax = %
+      For instance, a Korean corporation with a taxable income of 30 billion KRW would be taxed as follows:
+ For the first 200 million KRW, a 9 % rate applies.
+ From 200 million to 20 billion KRW, the rate increases to 19 %.
+ For income between 20 billion and 300 billion KRW, a 21 % rate applies.
+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.