... 征询原、被告最后意见：consulting final opinion of the plaintiff and defendant 征税级距：tax grades 征税基础：tax base ...
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grades of tax rates 税率等级
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The academia put forward the adjustment of "nine grades excess progressive rates" in recent year, namely: "increase tax exemption, reduce tax bracket, reduce tax rate".
近几年学术界针对工资薪金的“九级超额累进税率”提出了“提高免征额、减少级次、降低税率”的调整意见，笔者认为其中有欠妥当。
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