S Corp: This entity does not pay a corporate tax.

股份公司：该实体不用交公司税。

The corporate tax rate also fell to 34% from 46%.

公司所得税率也自46%下调至34%。

Big oil firms would indeed benefit from a lower corporate tax rate.

大型石油企业的确会受益于较低的公司税率。

Big companies face an extra five percentages points in corporate tax.

大公司需缴纳额外的五个百分点的公司税。

Mr Rajoy will quickly pass an austerity package and cut corporate tax.

Rajoy很快就会通过财政紧缩的一揽子计划，并且削减公司税。