1)proportional tax rate比例税率
1.The tax rate form of individual income tax includes three parts: firstly, the choice between the proportional tax rate and the prog.个人所得税的税率形式，主要包括三项一、个人所得税税率形式在比例税率与累进税率之间的选择；二、税率结构模式的选择；三、税率累进路线的选择。
英文短句/例句
1.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。
2."Income from author's remuneration shall be taxed at a flat rate of 20%, the amount of tax payable however shall be reduced by 30%."稿酬所得,适用比例税率,税率为百分之二十,并按应纳税额减征百分之三十。
3.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。
4.Progressive, proportional, and regressive taxes累进税、比例税和累退税
5.The preferential tariff rates are granted to the automotive enterprises whose localization reaches the following ratios:优惠关税税率给予国产化程度达到以下比例的汽车企业：
6.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％。
7.single/married tax rate relativities单身/已婚税率比较级差
8.rate used to calculate tax liability.计算税务负担的比率。
9.Taxes can be further categorised as proportional, progressive or regressive.税种能进一步被划分为比例税、累进税和累退税。
10.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。
11.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。
12.to scale down taxes按比例减少税额inscale按比例
13.linear approach[美]划一减税办法,等比例减税法
14.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。
15.Analysis of the Rate of Real Estate Tax of Our Country --An Example of Zhejiang Province;我国房地产税税率设计分析——以浙江省为例
16.ad valorem (customs) duty: A tax or duty levied as a given proportion of the value of a commodity or service.从价税(关税):按照商品或服务的价值的一定比例征收的税或关税。
17.domestic issues such as tax rate and highway construction.例如税率和公路建设等国内问题。
18.A regressive tax, like the poll tax, takes proportionately more of a poor person’s income.像人头税一样，递减税占穷人收入的比例更大。
相关短句/例句
tax evasion proportion偷税比例
1.It is manifested through the severity of the tax evasion behavior and the result, specifically the tax evasion proportion and tax evasion amount.偷税罪罪刑标准的基础是社会危害性及其严重程度,它通过偷税行为的严重性和偷税结果的严重性表现出来,具体体现为偷税比例和偷税数额。
3)proportional tax比例税
4)proportionnal taxation比例税制
5)ratio[英]['re??i??][美]['re??o]比率;比例
6)Ratio[英]['re??i??][美]['re??o]比例，比率
延伸阅读
比例税率 税基与税额成等比例变化，不以税基大小为转移的税率。税率的一种类型。 比例税率有多种类型。按自身的表现形式划分，有以绝对额形式表示的额式比例税率和以百分比形式表示的率式比例税率。按对征税对象或纳税人的使用方式划分，有统一比例税率和差别比例税率。统一比例税率是对不同的征税对象和纳税人，均按统一的比率计算应纳税额;差别比例税率是对不同的征税对象和纳税人,分别按不同的比例计算应纳税额，如产品差别比例税率、行业差别比例税率、地区差别比例税率等。 比例税率的共同特点是税额与税基始终保持同一比率,税额随税基的增减而同比率增减。从财政方面看,它可使税收收入随经济的变化而变化,具有一定的弹性,在经济不断发展的情况下，税收收入也会不断增加。从经济方面看，它可使税收负担随收入的变化而变化，收入多者负担多，收入少者负担少。但在贯彻社会政策方面，由于收入多者和收入少者的负担能力不尽相同，按照同一比率征税，存在表面平等掩盖实际不平等的弊病。因此在实际运用中,比例税率主要适用于对商品的课税,而对所得或财产的课税则大多使用累进税率。
