对于公司和个人收入,爱沙尼亚执行21%的统一税率(flat tax rate),并计划将此税率在2012年前逐渐削减至18%。如果我没有记错的话,该国具有北欧文化(与芬兰类似)。
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分别研究了单一产品时、两种产品时的统一税率的确定以及两种产品时的差别税率。
It researches on the setting of uniform tax rate under single commodity or Double commodities and the different tax rate between two products.
事实上,累进税意味着不仅仅只有一个税率。例如,累进税一定没有固定统一税率那么简单。
In practice progressivity has tended to imply more than one rate of tax, for instance, which is necessarily less simple than a flat tax rate.
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.
The personal income tax is not simple; it's not just a flat rate on your income, it depends on the type of income.
个人所得税计税方法并不简单,并不是统一的征收税率,而是取决于你收入的类型
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