| 单词 | corporation tax |
| 释义 | corporation tax corporation tax(CT) Tax charged on the total profits of a company resident in the UK arising in each accounting period. The rate of corporation tax depends on the level of profits of the company. The small companies rate of 20% currently (2016–17) applies to companies with total profits of £300,000 or less. Full-rate corporation tax of 21% currently applies to companies with total profits of over £1.5 million. There is a marginal relief for those companies with total profits between £300,000 and £1.5 million. Large companies pay corporation tax in instalments: other companies pay CT nine months after the end of the company’s chargeable accounting period. Certain capital allowances are deductible for corporation tax purposes, as are losses carried forward from previous years. Any chargeable gains from the disposal of fixed assets are included in the total profits for corporation tax purposes. https://www.gov.uk/business-tax/corporation-tax • A guide to corporation tax from the Gov.uk website |
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