Corporate tax: 두 판 사이의 차이

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;"

|+ Example: Corporate Tax

|-

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

|-

| 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

|-

20번째 줄:

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%.

[[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;"
 |+ Example: Corporate Tax
 |-
 ! style="text-align:left;" | Taxable Income !! style="text-align:right;" | Tax Rate !! colspan="2" style="text-align:right;" | Corporate Tax
 |-
 | 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
 |-
@@ 20번째 줄: / 20번째 줄: @@
 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%.
+[[분류:회계와 재무제표]]