1.
					
							An Analysis of the Optimal Income Tax Rate Theory from the Poor-rich Disparity in China;
						 
					
					
						
						 
					
					
						从贫富差距分析最优所得税税率理论
					2.
					
							Application of prefrential income tax rate, and exemption of income tax.
						 
					
					
						
						 
					
					
						适用优惠所得税税率,及所得税免除
					3.
					
							The Optimal Income Tax Balancing Efficiency and Fairness: A Theoretical Configuration and Estimation of the Optimal Tax Rate;
						
						
						效率与公平兼顾的最优所得税:理论框架及最优税率估计
					4.
					
							The preferential income tax rate applied is 20, 15 or 10 per cent.
						 
					
					
						
						 
					
					
						适用的优惠所得税税率为20%、15%或10%
					5.
					
							The preferential income tax rate applied is 15 per cent.
						 
					
					
						
						 
					
					
						适用的优惠所得税税率为24%或15%
					6.
					
							reduce the standard rate of income tax
						 
					
					
						
						 
					
					
						降低所得税的标准税率.
					7.
					
							Study of the Design of the Tax Basis for the Most Favorable Tax Rate of Cross-strait Value-added Tax (VAT);
						
						
						两岸增值税最优税基税率设计之研究
					8.
					
							An Empirical Study of the Optimal Proportion of Turnover Tax and Income Tax Rates in China;
						
						
						我国流转税与所得税最优比例关系的实证分析
					9.
					
							Local income tax shall be computed on the taxable income at the rate of three percent.
						 
					
					
						
						 
					
					
						地方所得税,按应纳税的所得额计算,税率为3%。
					10.
					
							To Discuss How Ascertainning Optimum Tax Rate of the Social Security Tax Rate;
						 
					
					
						
						 
					
					
						浅议如何确定社会保障税的最优税率
					11.
					
							A Study on the Impact of Preferential Tax-rate on High-tech Industry Investment in China;
						 
					
					
						
						 
					
					
						所得税优惠税率对我国高新技术产业投资影响的分析
					12.
					
							spouse allowance
						 
					
					
						
						 
					
					
						所得税配偶扣除优惠
					13.
					
							earned income credit
						 
					
					
						
						 
					
					
						勤劳所得的税收优惠
					14.
					
							Income tax rates are related to one's annual income.
						 
					
					
						
						 
					
					
						所得税税率与个人年收入的数额相关。
					15.
					
							Income is taxed at 35% .
						 
					
					
						
						 
					
					
						对所得收入按35%的税率课税。
					16.
					
							Analysis on Economic Influence on Tax Rate Adjustment of Enterprises Income Tax;
						 
					
					
						
						 
					
					
						企业所得税税率调整的经济影响探析
					17.
					
							China's Individual Income Tax Reform:from the Perspective of Tax Rate Adjustment
						 
					
					
						
						 
					
					
						我国个人所得税改革:税率调整的视角
					18.
					
							the amount of tax owed; calculated by applying the tax rate to the tax base.
						 
					
					
						
						 
					
					
						欠下的税款;按税务比率加于税基计算所得。