而这些比较低估了巴西的聘雇成本︰巴西的薪资所得税比例仍是全球最高的。
And the comparison understates the cost of hiring in Brazil: its payroll taxes are among the world's highest.
现在取得银行存款收入，要交纳一定比例的利息所得税。
Now to obtain income from bank deposits, we must pay a certain proportional interest income tax.
当前我国企业所得税比例税率形式的主要弊端是税收收入的弹性小，差别比例税率有失公平。
The main disadvantages of China's existing proportional rate of tax are low flexibility and unfairness of tax revenue.
第十六次修正案允许在各州之间不按照比例分配征收联邦所得税。
The sixteenth Amendment, which permits imposition of a federal income tax without appointment among the states.
国会有权对任何来源的收入规定和征收所得税，无须在各州按比例进行分配，也无须考虑任何人口普查或人口统计。
The Congress shall have power to lay and collect taxes on incomes, from whatever sources derived, without apportionment among the several States, and without regard to any census or enumeration.
通知规定对QFII取得来源于中国境内的股息、红利和利息收入征收企业所得税的比例为10%；
The Notice regulated that Where a QFII obtains such incomes as dividends, bonuses and interests sourced from China; it shall pay the enterprise income tax at the rate of 10%.
布什的减税政策使得美国不需要缴纳联邦所得税的家庭（或者说是课税扣除的净接受者）比例从33%增加到了38%；
Mr Bush's tax cuts raised the proportion of American families that pay no federal income tax (or are net recipients of tax credits) from 33% to 38%;
第三，现行税制设计所得税比例偏低，狭窄的税基范围使得税收难以充分发挥调控收入和分配的基本职能；
Third, the current design of the low proportion of income tax, a small tax base and scope of the tax makes it difficult to give full play to control the distribution of income and the basic functions;
第三，现行税制设计所得税比例偏低，狭窄的税基范围使得税收难以充分发挥调控收入和分配的基本职能；
Third, the current design of the low proportion of income tax, a small tax base and scope of the tax makes it difficult to give full play to control the distribution of income and the basic functions;
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