Corporate income tax (公司所得税)

A corporate income tax (公司所得税 gōngsī suǒdéshuì) refers to a tax imposed on the profits received by a corporation.

Part 1: Breakdown of Words

• “Corporate” (公司 gōng sī) as in corporate image (公司形象 gōng sī xíng xiàng).
  • “公” (gōng) as in “public” (公共 gōng gòng), “fair” (公平 gōng píng), or “park” (公园 gōng yuán).
  • “司” (sī) as in “driver” (司机 sī jī), “commander” (司令 sī lìng), “master of ceremony” (司仪 sī yí), or “judicial” (司法 sī fǎ).
• “Income tax” (所得税 suǒ dé shuì) as in “individual income tax” (个人所得税 gè rén suǒ dé shuì).
  • “所” (suǒ) as in “place” (场所 chǎng suǒ), “and so” (所以 suǒ yǐ), or “all” (所有 suǒ yǒu).
  • “得” (dé) as in “obtain” (获得 huò dé), “offend” (得罪 dé zuì), or “pround/complacement” (得意 dé yì).
  • “税” (shuì) as in “tax department” (税务局 shuì wù jú), or “impose taxes” (征税 zhēng shuì).