The effect was both to raise the tax rates for sellers of small businesses and to introduce a vast discrepancy between the tax rates on capital and income.

此举不仅增加了小企业销售的税率，而且还造成了资金和收益税率之间的巨大差异。

youdao

This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly.

本文就固定资产计提减值准备同税法间的差异进行分析，旨在指导企业如何正确核算所得税。

youdao

The effect was both to raise the tax rates for sellers of small businesses and to introduce a vast discrepancy between the tax rates on capital and income.

ECONOMIST: Tax