The minimum tax on corporate income is designed to prevent large,prosperous companies like these from avoiding their fair share of the tax burden,which just ends up being shifted to other companies and to individuals.

• 公司收入最低税的设置，是为了防止那些规模大已生意兴隆的公司因纳税负担太重，而将赋税最终转嫁给其他公司或个人。