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.
在规定企业和个人按一定比例缴纳养老保险费的同时,允许企业和职工个人在规定比例之外再可以自愿缴费到个人账户。
In addition to the old-age insurance fee required to be paid by enterprises and individuals in a certain proportion, an extra amount is allowed to add to their accounts on a voluntary basis.
各项基金的提取比例,按合同规定或由董事会确定。
The proportion of the amount allocated to these funds shall be determined in accordance with contract provisions or by the Board of Directors.
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