2025年企业所得税统计

Corporate Tax Statistics2025 This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed andarguments employed herein do not necessarily reflect the official views of the Member countries of the OECD. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements inthe West Bank under the terms of international law. Note by the Republic of Türkiye The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is no singleauthority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognises the Turkish Republic ofNorthern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Türkiyeshall preserve its position concerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European UnionThe Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. Theinformation in this document relates to the area under the effective control of the Government of the Republic of Cyprus. ISBN 978-92-64-63392-6 (print)ISBN 978-92-64-61017-0 (PDF)ISBN 978-92-64-47740-7 (HTML) Corporate Tax StatisticsISSN 2958-485X (print)ISSN 2958-4434 (online) Photo credits:Cover © jean-marc payet/Getty images. Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2025 Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of the original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword This is theseventh edition of Corporate Tax Statistics, an annual publication that brings togetherinformationoncorporate taxation and base erosion and profit shifting (BEPS) practicesthat previouslywere unavailable to tax policy researchers and policymakers. This includes data on corporate tax rates,revenues, effective tax rates(ETR), tax incentives forresearch and development (R&D)and innovation,and withholding taxesamongst other data series.Corporate Tax Statisticsalso includes anonymised andaggregated Country-by-Country Reporting (CbCR)data providing an overview on the global tax andeconomic activities of thousands oflargemultinational enterprise groups operating worldwide.CorporateTax Statisticsfollows on from the OECD/G20BEPSProject and its package offifteenmeasures adoptedin 2015 to address tax avoidance. The project’s Action 11 noted that the lack of available and high-qualitydata on corporate taxation is a major limitation to the measurement and monitoring of the scale ofBEPSand the impact of the measures agreed to be implemented under the OECD/G20BEPSProject. The report is structured as follows.Chapter 1 presents internationally comparable data onthetax revenuesofOECD, Latin American and the Caribbean (LAC), African, and Asian andPacific jurisdictions.Chapter2contains information on theheadline tax rate faced by corporations and can be used to compare thestandard tax rate on corporations across jurisdictions and over time. Chapter 3 presents information onstandard and treaty-based withholding taxes (WHTs)whichare levied on businesseswhen they makepayments to other foreign or domesticbusiness entities or individuals, e.g., in the form ofdiv