Most advanced countries of the world today have a corporate profits tax rate for large corporations of about a third.

现在世界上大多数的发达国家,都征收企业所得税,对大企业来说税率大概是三分之一

耶鲁公开课 - 金融市场课程节选

There may not be an exception, but essentially every country has a corporate profits tax and then we also have a personal income tax.

应该没有特例,每个国家都规定公司都要上缴所得税,还有个人所得税

耶鲁公开课 - 金融市场课程节选

There's a very simple reason why real estate tends to be held in limited partnerships rather than corporations and that reason is the corporate profits tax.

人们之所以,通过有限合伙的形式来持有商业房产,而不是以公司的形式来持有商业房产,其原因非常简单,那就是公司利润税

耶鲁公开课 - 金融市场课程节选

Like, for example, Wal-Mart might want to -they pay corporate profits tax.

比如沃尔玛,它需要上缴公司所得税

耶鲁公开课 - 金融市场课程节选

Wealthy people have the choice of getting around the corporate profits tax.

富人则可以选择,逃避公司所得税

耶鲁公开课 - 金融市场课程节选

Do you know we have, in the U.S., a corporate profits tax?

你们知道在美国有,企业所得税吗

耶鲁公开课 - 金融市场课程节选

The corporate profits tax goes after the profits that corporations make.

企业所得税,是针对公司利润收税

耶鲁公开课 - 金融市场课程节选

Another way of putting it, the government is effectively saying that unaccredited investors are free to invest in corporations that invest in real estate and they're subject to the corporate profits tax.

换句话说,实际上政府允许,非可信投资者自由投资,那些投资房地产的公司,只是他们必须上缴公司所得税

耶鲁公开课 - 金融市场课程节选