美国总统唐纳德•特朗普(Donald Trump)周三晚在推特上写道，美国“应尽一切可能”向中国15%的企业税看齐。在中国，标准的企业所得税税率为25%，在实践中还可能超过45%。
China’s standard corporate income tax rate is 25 per cent, according to the State Administration of Taxation, and has been since 2008.
根据中国国家税务总局(State Administration of Taxation)的规定，中国标准的企业所得税税率为25%，自2008年以来一直如此。
As noted in June by PwC, Chinese enterprises in certain technology sectors can qualify for a reduced rate of 15 per cent – provided they can fulfil a prescribed set of criteria and be subject to an assessment. Some businesses that qualify as “key software production enterprises” can even enjoy a rate of 10 per cent.
正如普华永道(PwC)在6月份提到的那样，在某些技术领域的中国企业可以享受15%的低税率——前提是它们满足一套预设的标准，并接受评估。一些“重点软件生产企业”甚至可以享受10%的企业所得税。
But the typical tax burden for Chinese businesses is much more onerous, as cash-strapped local governments have piled on corporate taxes and fees to serve as a safety net since the 1990s, when a tax revamp began to funnel more revenue to the central government in Beijing.
但中国企业的典型税负要繁重得多，因为自上世纪90年代(当时推行的税制改革开始令更多财政收入流向北京的中央政府)以来，资金短缺的地方政府就对企业大量征税和收费，把这些税费当作安全网。
In late 2016 the Unirule Institute of Economics, an independent think tank, found that China’s corporate taxes could reach as high as 45.6 per cent when factoring in additional fees levied by local governments, social security payments and other royalties.
2016年年末，独立智库天则经济研究所(Unirule Institute of Economics)发现，当考虑到地方政府征收的额外费用、社保支出及其他特许权费时，中国的企业税可高达45.6%。
By comparison, a study of corporate tax rates by the US Congressional Budget Office published in March found that while American companies were subject to a statutory corporate income tax rate of 39.1 per cent, after deductions and credits they enjoyed an effective rate of just 18.6 per cent in 2012, the last year for which complete data were available.
相比之下，3月公布的一项由美国国会预算办公室(Congressional Budget Office)所做的关于企业税的研究发现，虽然美国公司的法定企业所得税为39.1%，但在扣除减免和抵免后，2012年(可获得完整数据的最近年份)它们享受的实际税率仅为18.6%。
