最优税收理论主要包括商品税与所得税的组合理论、最优商品税、最优所得税三个方面。
Optimal tax theory mainly includes the combinatorial theory of optimal commodity tax and optimal income tax, the theory of optimal commodity tax and the theory of optimal income tax.
该组合可以大大节约繁蜂成本，为豌豆潜蝇姬小蜂的大规模繁殖乃至商品化生产提供理论参考。
The combination could greatly save the costs and provide theoretical reference for mass rearing even commercial production of D. isaea.
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