EMS training is in gyms, wellness and beauty centers, as well as in competitive sport, rehabilitation and medicine. Elite athletes use EMS in addition to their training in order to improve their strength and speed. Physical therapists make use of EMS for joint-sparing muscle formation and for targeted back exercises. Personal trainers, gyms and beauty centers concentrate on the fitness and beauty aspects: body shaping through muscle formation and catabolism of fat, stimulation of metabolism and tightening of connective tissue.
It is true the corporate tax rate at 30% is higher than some other countries in our region, but it is average compared to G7 countries. Further, Australiaâs franked dividends system means Australian shareholders already enjoy favourable tax conditions on income earned from their investment in companies.
China Tax Rates 2017. The tax on an individual's income is progressive. As at 2017, an individual's income is taxed progressively at 3% - 45%. The 2017 corporate tax rate for domestic and foreign companies is 25%. Small companies pay 20% corporate tax in certain cases. Companies pay 10% corporate tax in certain regions. Hi-tech companies pay 15% corporate tax. China Capital Gains. An individual's capital gains are taxable in China at the rate of 20%. Capital gains tax for a Chinese company is added to the regular tax. A 10% deduction at source is made from the capital gains of a foreign company in China. On taxing capital gains from the sale of real estate, when calculating the capital gain the purchase cost is deducted from the sale price at the 20% rate.