差别比例税率是指一种税设两个或两个以上的税率，不同纳税人按不同比例计算应纳税额的税率。
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.
如果在全国范围内实行统一的比例税率，这将使得许多小企业无法承受高昂的成本，而且雇员在追求差别工资的同时也会加剧通货膨胀。
If introduced at the same flat rate throughout the country, this could be ruinously expensive for many small businesses, and stoke more inflation as employees seek to maintain their pay differentials.
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