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1993年5月众议院通过的国际税收规定。 1993年美国众议院通过了新的税收立法。到写这篇文章为止美国参议院还没有讨论这一提案,一旦这项议案被提交参院表决,可能会有一些改动。 对公司总则 ——本法案规定对超过千万美元的公司收入要征收新的35％的边际税率。被提议的生效时间是1992年12月31日后开始的纳税年度。 ——在1993年12月31日之后开始的纳税年度不允许有疏通花费的扣除额。
International tax regulations passed by the House of Representatives in May 1993. The U.S. House of Representatives passed the new tax legislation in 1993. As of this writing, the U.S. Senate has not discussed this proposal yet. Some changes may be made once this bill is submitted to the Senate. General Provisions for Companies - This Act imposes a new marginal tax rate of 35% on corporate income over 10 million U.S. dollars. The proposed effective date is the tax year beginning after December 31, 1992. - There is no deduction for costs that can not be dispensed with during the tax years commencing after December 31, 1993.