比例税率

劳务报酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得和其它所得，适用比例税率，税率为百分之二十。

Income from remuneration for personal services , royalties , interest , dividends , bonuses and the lease of property and other income shall be taxed at a flat rate of20 percent .

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。

Income from author 's remuneration shall be taxed at a flat rate of20 % , the amount of tax payable however shall be reduced by30 % .

第一部分是关于个人所得税税率形式在比例税率与累进税率之间的选择。

The first part introduces the selection between the proportional tax rate and the progressive tax rate .

水资源污染税的征税对象是在我国境内排放污水的单位和个人，采用行业差别的比例税率，在排放阶段进行征收。

The tax collection targets were the units and individuals who used water resources and polluted in our country .

主要讨论利息税的政策属性，政府对利息税作用的预期并就进一步优化利息税政策提出变20%的统一比例税率为超额累进税率；

This paper mainly discussed the policy property of interest tax and analyzed the expectation of Chinese government on it .

通过比较分析得出在比例税率的情况下，采用加速折旧法可以使企业负担的所得税现值最少。

Adopting speeding depreciation methods may make the current value amount least that the business should burden by comparing and analyzing proportion tax rate .

俄罗斯联邦新个人所得税制的主要特征是取消了原比例税率的递增性，对应税收入实行单一税率。

The Russian federation 's new individual income tax system abolished the increase degree of individual income tax system and carried out the unique tax rate .

分级定额税率最多时为7级，最高比例税率达到30%。

As to tax rates , the utmost grades of grade fixed tax rate system were 7 and the highest rate of flat rate was 30 % .

我国个人所得税法采用的是分类课税模式下的超额累进税率与比例税率并存的税率形式。

Individual income tax law of our country by the tax is the classified under the mode of extra progressive tax rate of proportional rate coexist with form .

印花税的税率结构分为3类，中国大陆地区以单一比例税率为主、辅之以单一定额税率。

The structure of stamp tax rate is divided into three categories , while in Chinese mainland stamp tax rate is single flat rate complemented by single specific rate .

在税率设置方面，物业税应采用比例税率，根据土地、房屋的实际用途来设置差别税率；土地闲置税可以按照城镇土地级别的土地闲置时间实行差别比例税率。

In terms of tax ratio , property tax should be collected with proportional tax rate ; vacant land tax can be implemented with differentiated rates by time and grades .

公式中的“消费税比例税率”，是指卷烟生产企业销售卷烟的实际价格或核定的计税价格所适用的比例税率。

" Proportional tax rate for consumption tax " in the formula means the proportional tax rate applicable to the actual prices or verified taxable prices of the cigarettes sold by cigarette manufacturers .

单一税指将纳税人的所有所得并在一起，实行同一个比例税率的个人所得税，其特征为单一的低水平比例税率和整洁税基。

Flat tax combines all incomes of a taxpayer and taxes it at a low proportional tax rate . Low tax rate , consumption tax base and clean tax base feature dual income tax .

而海外征收的商业税，不同国家地区，不同时期，则有不同的税制，主要实行比例税率或定额税率两类，总的发展趋势表现为税率不断提高。

The tax systems abroad were different in different countries or regions during different periods , two main forms of which were proportional duty and duty quota . The general trend was that the duty-rate rose constantly .

比如，按照预期效用理论的观点，如果罚款额度与税率成比例，税率的提高将不会产生替代效应而只有收入效应。

For example , according to the expected utility theory , if the fine is proportional to tax rate , then the increase of tax rate will not produce substitution effect but only income effect .