一、税率设置的基本情况西方国家公司所得税税率设置大致包括两大类型:(一)、累进税率;(二)、比例税率。在比例税中又分为:(1)差别税率,即对公司的分配利润和未分配利润,或子公司和分公司(此类公司多为非居民公司)的利润分别按两个不同适用税率征收。通行的原则,对子公司的未分配利润(亦称保留利润)按较高的税率,而对其分配利润按较 First, the basic situation of tax rate Set the income tax rate of Western companies generally include two types: (A), progressive tax rate; (B), the ratio of tax rates. In the proportional tax, it is further divided into: (1) differential tax rates, that is, profits distributed to companies and undistributed profits, or profits of subsidiaries and branches (such companies are mostly non-resident companies) are respectively calculated at two different applicable tax rates collection. Principle of passage, the undistributed profits of subsidiaries (also known as retained profits) at a higher tax rate, and its distribution of profits by more than