→ tengharold:本文裏的listing requirement是甚麼? 10/09 00:06
→ f97:ＨＩ 我也不知道 這資料我拿到的這是第一頁....沒提到說Q_Q 10/09 22:30
A flat rate of 28% applies from 2009 and will be reduced further to 25%.
一個單一的稅率將進一步從2009年的28%降至2010年的25%.
flat這邊翻成單一 還是 平穩 會比較好??
Public companies that satisfy a minimum listing requirement 0f 40% and other
conditions are entitled to a tax discount of 5% of the standard rate, giving
them an effective tax rate of 23% in 2009 and 20% in 2010. Small corporates
taxpayers with an annual turnover of not more than $xxxx, are entitled to a
tax discount of 50% of the standard rate for taxable income of up to $xxxx.
上市公司滿意一個最低40%的表列要求且其他的狀況下有權力要求比標準稅率再低5%,
給與一個有效率（有競爭性?）的稅率在2009為23%,2010為20%. 小型公司行號一年的
營業額低於$xxx,則有權利要求比標準稅率低50%, 直到$xxxx.
第二段不是很懂 翻的很不順 請大家指點一下 感謝感恩......
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