美国联邦企业所得税介绍

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Corporate tax rates

Federal corporate income tax is imposed at graduated rate from 15% to 35%. The lower rate brackets are phased out at higher rates of income, with all income subject to tax at 34% to 35% where taxable income exceeds $335,000. Additional tax rates imposed at the state and local level vary widely by jurisdiction, from under 1% to over 16%. State and local income taxes are allowed as tax deductions in computing federal taxable income.