そもそも儲け(益金)があるところからしかとらないって，なんかずるくない?
個人は赤字でも税金とられるよ?
企業活動は公共のサービスを利用しているのだから，赤字だからと言って課税しないのはどうだろう?
自然人と法人は法の下に平等じゃないとおかしくないかい?
ということで収益(法人の所得全般)に対して課税したほうがいいのでは?
法人税
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未分類元SEの忘備録
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