1.
Theoretical Inferring and Discussing on the Multipliers Under Ratio Tax System;
比率税制下的乘数:理论推导和探讨
2.
Comparative Study of the"free port"and Low Tax-rate Economic System Between Hong Kong and Macao;
港澳自由港与低税率经济制度比较研究
3.
The tax rate in the Special Economic Zones is 3. 5% lower than that in Hong Kong.
特区的税率比香港的税率低3. 5％。
4.
single/married tax rate relativities
单身/已婚税率比较级差
5.
rate used to calculate tax liability.
计算税务负担的比率。
6.
All the states that impose a tax on wages and salaries have a withholding system that is similar to the one used in the federal income tax system. State tax rates are generally much lower than the federal rates.
征收工资及薪水税的各州都实行与联邦所得税制相似的预扣税制，州税税率一般都远比联邦税低。
7.
any tax in which the rate increases as the amount subject to taxation increases.
比率随税收的增加而上涨的税务。
8.
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。
9.
income from remuneration for personal service shall be taxed at a flat rate of 20%.
劳务报酬所得，适用比例税率，税率为百分之二十。
10.
low, predictable, simple taxes;
沿用税率低、稳定而简单的税制；
11.
Our taxes are low and predictable.
我们奉行税率低而明确的税制。
12.
If the tax rate remains constant while the tax base varies in size, the tax is said to be proportional.
当税基发生变化，税率恒定时，此税被认为是比例税。
13.
If the average tax varies in an opposite direction to the tax base.
如果平均税率与税基的变化成反比时，这个税被称作累退税。
14.
International Tax Reform:The Decline of Corporate Income Tax Rates;
国际税制改革:公司所得税税率下降趋势
15.
A Devise of China's Personal Income Tax Rate Based on Current Tax System
基于现行税制模式的我国个人所得税税率设计
16.
The existing corporate income tax rate will be reduced from the current standard rate of 33 per cent to 24. The taxation system to be overhauled gradually.
企业所得税率将从目前的标准税率33%降为24%。逐步整顿的税收制度。
17.
International Comparison and Reference About Synthesis Tax System of Personal Income Tax;
个人所得税综合税制国际比较与评价
18.
Comparisons and Experiences of Individual Income Tax Systems in Four Countries of the ASEAN
东盟四国个人所得税税制比较与借鉴