翻訳と辞書
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・ Franchise (short story)
・ Franchise activism
・ Franchise agreement
・ Franchise and Ballot Act
・ Franchise consulting
・ Franchise disclosure document
・ Franchise fee
・ Franchise fraud
・ Franchise Hockey Manager
・ Franchise Laws Amendment Act, 1931
・ Franchise Pictures
・ Franchise player
・ Franchise Rule
・ Franchise stamp
・ Franchise tag
Franchise tax
・ Franchise termination
・ Franchise validation
・ Franchising
・ Franchomme
・ Franchot
・ Franchot Tone
・ Franchthi Cave
・ Franché Coma
・ Franci
・ Franci Cerar
・ Franci Demšar
・ Franci Grajš
・ Franci Kek
・ Franci Petek


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Franchise tax : ウィキペディア英語版
Franchise tax

A franchise tax is a government levy (tax) charged by some US states to certain business organizations such as corporations and partnerships with a nexus in the state. A franchise tax is not based on income. Rather, the typical franchise tax calculation is based on the net worth of or capital held by the entity.
The state of Delaware has a significant franchise tax, while other states, such as Nevada, have none at all or a smaller one. States with higher corporate income taxes usually have low or no franchise taxes and vice versa. Thus in the case of Delaware, it has no corporate income tax for companies that are listed as operating outside the state, however, Delaware's franchise tax rate is substantially higher than those in other states.
== External links ==

* (Texas Franchise Tax )
* (Louisiana Corporation Franchise Tax )

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Franchise tax」の詳細全文を読む



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