来自美国税收基金会的信息资料-2021年州企业所得税的税率和档次

来自美国税收基金会的信息资料

State CorporateIncome Tax Rates and Brackets for 2021

2021年州企业所得税的税率和档次

（图片：2021年1月1日州企业所得税最高边际税率分布图）

Key Findings

主要发现

• Forty-four states levy a corporate     income tax. Rates range from 2.5 percent in North Carolina to 11.5 percent     in New Jersey.

44个州征收企业所得税，其中北卡罗来纳州税率最低，为2.5%；新泽西州税率最高，为11.5%。

• Six states—Alaska, Illinois, Iowa,     Minnesota, New Jersey, and Pennsylvania—levy top marginal corporate income     tax rates of 9 percent or higher.

6个州的企业所得税最高边际税率不低于9%，分别是阿拉斯加州、伊利诺斯州、爱荷华州、明尼苏达州、新泽西州和宾夕法尼亚州。

• Ten states—Arizona, Colorado,     Florida, Kentucky, Mississippi, Missouri, North Carolina, North Dakota,     South Carolina, and Utah—have top rates at or below 5 percent.

10个州的最高税率不超过5%，分别是亚利桑那州，科罗拉多州，佛罗里达州，肯塔基州，密西西比州，密苏里州，北卡罗来纳州，北达科他州，南卡罗来纳州和犹他州。

• Nevada, Ohio, Texas, and Washington     impose gross receipts taxes instead of corporate income taxes. Gross     receipts taxes are generally thought to be more economically harmful than     corporate income taxes.

内华达州、俄亥俄州、德克萨斯州和华盛顿州征收总收入税，而不是企业所得税。人们普遍认为，相比企业所得税，总收入税对经济发展的危害更大。

• South Dakota and Wyoming are the     only states that levy neither a corporate income nor gross receipts tax.

既不征收企业所得税，也不征收总收入税的州只有2个，分别是南达科他州和怀俄明州。

Corporateincome taxes are levied in 44 states. Though often thought of as a major taxtype, corporate income taxes accounted for an average of just 4.66 percent ofstate tax collections and 2.27 percent of state general revenue in fiscal year2018.

44个州征收企业所得税。尽管人们通常认为企业所得税是主要税种，但2018财年企业所得税平均仅占州税收总额的4.66%，占州总收入的2.27%。

NewJersey levies the highest top statutory corporate tax rate at 11.5 percent,followed by Pennsylvania (9.99 percent) and Iowa and Minnesota (both at 9.8percent). Two other states (Alaska and Illinois) impose rates greater than 9percent.

新泽西州企业所得税的法定最高税率居全国首位，为11.5%，其次是宾夕法尼亚州(9.99%)、爱荷华州和明尼苏达州(均为9.8%)。还有两个州(阿拉斯加州和伊利诺斯州)的最高税率也超过9%。

Conversely,North Carolina’s flat rate of 2.5 percent is the lowest in the country,followed by rates in Missouri (4 percent) and North Dakota (4.31 percent).Seven other states impose top rates at or below 5 percent: Florida (4.458percent), Colorado (4.55 percent), Arizona (4.9 percent), Utah (4.95 percent),and Kentucky, Mississippi, and South Carolina (5 percent).

相反，北卡罗来纳州企业所得税的法定最高税率为全国最低，采用了2.5%的统一税率，其次是密苏里州(4%)和北达科他州(4.31%)。还有7个州的最高税率不超过5%，分别是：佛罗里达州(4.458%)、科罗拉多州(4.55%)、亚利桑那州(4.9%)、犹他州(4.95%)、肯塔基州、密西西比州和南卡罗来纳州(均为5%)。

Nevada,Ohio, Texas, and Washington forgo corporate income taxes but instead impose grossreceipts taxes on businesses, which are generally thought to be moreeconomically harmful due to tax pyramiding and nontransparency. Delaware andOregon impose gross receipts taxes in addition to corporate income taxes, as doseveral states, like Pennsylvania, Virginia, and West Virginia, which permitgross receipts taxes at the local (but not state) level. South Dakota andWyoming levy neither corporate income nor gross receipts taxes.

内华达州、俄亥俄州、德克萨斯州和华盛顿州停征企业所得税，改征企业总收入税。由于该税制存在重复征税和不透明性问题，人们普遍认为它对经济发展的危害更大。还有部分州允许征收地方级（不是州级）总收入税，如宾夕法尼亚州、弗吉尼亚州和西弗吉尼亚州。特拉华州和俄勒冈州也像上述州一样，除了企业所得税，还征收总收入税。南达科他州和怀俄明州既不征收企业所得税，也不征收企业总收入税。

Thirty states and the District of Columbiahave single-rate corporate tax systems. The greater propensity towardsingle-rate systems for corporate tax than individual income tax is likely because there is no meaningful “abilityto pay” concept in corporate taxation. Jeffrey Kwall, professor of law atLoyola University Chicago School of Law, notes that:

30个州和哥伦比亚特区实施单一税率的企业税制。与个人所得税相比，单一税率更适用于企业税，或许因为在企业税中“支付能力”这一概念毫无意义。芝加哥洛约拉大学法学院的法学教授杰弗里·克沃尔（Jeffrey Kwall）指出:

Graduated corporaterates are inequitable—that is, the size of a corporation bears no necessaryrelation to the income levels of the owners. Indeed, low-income corporationsmay be owned by individuals with high incomes, and high-income corporations maybe owned by individuals with low incomes.

企业累进税率并不公平——因为，企业规模与企业所有者收入水平没有必然联系。事实上，低收入企业的所有者可能收入很高，而高收入企业的所有者可能收入很低。

A single-rate system minimizes the incentivefor firms to engage in economically wastefultax planning to mitigate the damage of higher marginal tax rates that some states levy as taxable income rises.

企业应税收入增加时，一些州会提高边际税率。单一税率制度最大限度地抑制了企业实施经济浪费型税收筹划的动力，以减轻提高边际税率给经济发展带来的负面影响。

（未完待续）

（信息来源：https://taxfoundation.org/state-corporate-tax-rates-2021/）