Corporate tax: 두 판 사이의 차이
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| 8번째 줄: | 8번째 줄: | ||
|+ Example: Corporate Tax | |+ Example: Corporate Tax | ||
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! style="text-align:left;" | Taxable Income !! style="text-align:right;" | Tax Rate !! style="text-align:right;" | Corporate Tax | ! style="text-align:left;" | Taxable Income !! style="text-align:right;" | Tax Rate !! colspan="2" style="text-align:right;" | Corporate Tax | ||
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| From 0 to 200 million || style="text-align:right;" | 9% || style="text-align:right;"| 200,000,000 × 0.09 = 18,000,000 | | 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 | ||
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| From 200 million to 20 billion || style="text-align:right;" | 19% || style="text-align:right;"| (20,000,000,000 - 200,000,000) × 0.19 = 3,762,000,000 | | 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 | ||
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| From 20 billion to 30 billion || style="text-align:right;" | | | 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 | ||
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| '''Total''' || || style="text-align:right;" | 5,880,000,000 | | '''Total''' || style="text-align:right;" | 19.6% || colspan = "2" style="text-align:right;" | 5,880,000,000 | ||
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In this example, the marginal tax rate is 19%. However, the average tax rate is 5,880,000,000 / 30,000,000,000 = 19.6%. | In this example, the marginal tax rate is 19%. However, the average tax rate is 5,880,000,000 / 30,000,000,000 = 19.6%. | ||