Whether it's China lowering its statutory corporate income tax rate from 33% to 25% in 2008, or the U.S. cutting corporate income taxes from 39% from 35%, companies rarely ever pay the full load.

无论是中国在2008年把其法定的企业所得税税率从33%降低到25%，或是美国把企业所得税税率从39%削减至35%，各大企业很少会全额支付其应缴税额。

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One thing on which there does seem to be a consensus is that America's marginal rate of corporate income tax-at 35%, one of the world's highest-must come down.

有件事看似已成共识，即美国企业所得税边际税率是35%，为世界最高，必须有所降低。

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That means the income "passes" straight to shareholders, who then pay taxes on it at their ordinary income rate, thus avoiding the corporate tax.

意思是说，公司的收入直接“过账”至股东，股东按照他们通常的所得税的税率纳税，这样就避免了缴纳公司税。

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Our 35% federal corporate income tax rate is already the second highest among the developed nations.

FORBES: 2020 Vision

Or should it be the 35% corporate income tax rate, as suggested by Iowa Sen.

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The U.S. already has the second-highest corporate income tax rate in the developed world.

FORBES: Magazine Article