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税率和计税依据公司所得税的税率为42％，纳税人为法人实体，不包括自然人和合伙企业。捷克境内的法人公司就其全球性所得按42％的税率交纳公司所得税，为避免双重征税，其国外来源所得已交纳的外国税收可在计算缴纳国内税的应税所得中扣除。（假定该公司在国外交纳的这部分税?
Tax rate and tax base The tax rate of corporate income tax is 42%. Taxpayers are legal entities, excluding natural persons and partnerships. Corporate corporations in the Czech Republic pay corporate income tax at a rate of 42% on their global income. To avoid double taxation, foreign tax paid on foreign source income can be deducted from taxable income calculated on the basis of domestic tax. (Assuming the company pays part of the tax abroad?