中小企业所得税的税收优惠外文文献翻译中英文.doc

外文文献翻译 (含：英文原文及中文译文) 文献出处：Bla?i?, Helena. PREFERENTIAL CORPORATE INCOME TAX TREATMENT FOR SMES: AN INTERNATIONAL COMPARISON *. Mala i srednja poduze?a: Financijska politika i ekonomsko-financijski okvir podr?ke. 2010:3-21. 英文原文 PREFERENTIAL CORPORATE INCOME TAX TREATMENT FOR SMES: AN INTERNATIONAL COMPARISON HELENA BLAZIC Faculty of Economics, University of Rijeka Abstract: The paper analysis all forms of preferential tax treatment (tax rates, all sorts of incentives, simplification measures and reliefs from other taxes that are based on corporate income) of corporate income tax of SMEs as one of the measures to boost the economic growth. The analysis is concentrated on incorporated SMEs, with the objective to give the comparative analysis of OECD/EU/SEE countries, with reference to Slovenia and Croatia. The main methodology is international comparison, based on different basic and preferential corporate and personal income tax rates (including local taxes and surcharges), as well as additionally calculated overall effective statutory dividend tax rates (overall tax on distributed profits, which comprises corporate income tax and personal tax rates on dividend inclusive different methods of integration of both taxes). The “incentive to incorporate” is assessed by comparison of top personal income tax rates and overall effective statutory tax rates on dividends. The papers shows that lower corporate income tax rate for SMEs is not restricted only to the countries with relatively high corporate income tax rates. The relative difference between basic and lower /preferential tax rates could be even higher than half of the basic rate. It could be concluded that in general overall lower statutory effective dividend tax rates for SMEs compensate for relatively higher overall effective statutory dividend rates. Most countries with reduced corporate income tax rates for SMEs do not possess the disincentive to incorporate and vice versa. However, Croatia and Slovenia, with n