《税收概述》（英文版） chapter 5 other Corporate

AMT Formula (2of3) Pre-adjustment AMTI +/% of difference between pre adⅰ ustment amti and ace AMT NOL deduction AMTI Statutory exemption Tax base

6 AMT Formula (2 of 3) Pre-adjustment AMTI +/- 75% of difference between pre￾adjustment AMTI and ACE - AMT NOL deduction = AMTI - Statutory exemption = Tax base

AMT Formula (3of3) Tax base X 20% tax rate Tentative minimum tax before credits AMT FTC F Tentative minimum tax (TMT) Regular income tax liability aMT due

7 AMT Formula (3 of 3) Tax base X 20% tax rate = Tentative minimum tax before credits - AMT FTC = Tentative minimum tax (TMT) - Regular income tax liability = AMT due