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公司法初阶 A corporation primer

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small corporations do have a few ways to reduce the combined corporation and shareholder taxes but none will result in taxes lower than those paid by an unincorporated business. 小公司固然略有一些办法减少公司和股东两个方面的征税总额,但那样做的结果不会使公司的应纳税款低于未成立公司的企业的应纳税款。

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