纳税人税率档次与纳税人支付的实际税率之间的差别是个问题。

At issue is the difference between a taxpayer's tax bracket and the effective tax rate that taxpayer pays.

youdao

纳税人可以选择沿用原有系统，或是改用另一个大幅简化的系统，后者税率较低，但几乎没有任何免税额和可抵消的部分。

Taxpayers could either stick with the present code or switch to a massively simplified alternative, with much lower rates but few exemptions or deductions.

youdao

纳税人销售或者进口货物，除本条第(二)项、第(三)项规定外，税率为17%。

For taxpayers selling or importing goods, other than those stipulated in items (2) and (3) of this Article, the tax rate shall be 17%.

youdao