2 Corporate Income Tax Computation

cape verdean, french big band, harpischord gospel

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Lyrics

[Verse 1]
When corporations count their gold at year's end
Twenty-one percent will Uncle Sam defend
Take your gross income, subtract what you can claim
Deductions carved away leave taxable domain
From office rent to salaries you've paid
These business costs help your tax bill fade

[Chorus]
Twenty-one flat rate, that's the corporate way
Gross minus deductions equals what you pay
Fifty, sixty-five, one hundred dividend tiers
Section two-four-three makes the math appear
Calculate, deduce, then multiply with care
Corporate taxes dancing through the fiscal air

[Verse 2]
Dividends received get special treatment here
Fifty percent deduction when ownership's unclear
Sixty-five percent when twenty percent you hold
One hundred percent deduction when control takes hold
Section two-four-three protects what companies earn
From double taxation's costly burn

[Chorus]
Twenty-one flat rate, that's the corporate way
Gross minus deductions equals what you pay
Fifty, sixty-five, one hundred dividend tiers
Section two-four-three makes the math appear
Calculate, deduce, then multiply with care
Corporate taxes dancing through the fiscal air

[Verse 3]
Starting up requires special math
Section one-nine-five charts the path
Organizational costs in two-four-eight
Amortize these expenses, don't make them wait
Fifteen years to spread what you've spent
On lawyers, filing fees, and document

[Bridge]
Charitable hearts have limits too
Ten percent of modified income's due
Before you give, check what you've made
This ceiling keeps your kindness weighed
Then comes CAMT at fifteen percent minimum
Since twenty-twenty-three, inflation's premium

[Chorus]
Twenty-one flat rate, that's the corporate way
Gross minus deductions equals what you pay
Fifty, sixty-five, one hundred dividend tiers
Section two-four-three makes the math appear
Calculate, deduce, then multiply with care
Corporate taxes dancing through the fiscal air

[Outro]
From gross to net, the journey's clear
Deductions carved throughout the year
Twenty-one percent on what remains
Unless CAMT breaks your chains

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