第三，现行税制设计所得税比例偏低，狭窄的税基范围使得税收难以充分发挥调控收入和分配的基本职能；

Third, the current design of the low proportion of income tax, a small tax base and scope of the tax makes it difficult to give full play to control the distribution of income and the basic functions;

youdao

第三，现行税制设计所得税比例偏低，狭窄的税基范围使得税收难以充分发挥调控收入和分配的基本职能；

Third, the current design of the low proportion of income tax, a small tax base and scope of the tax makes it difficult to give full play to control the distribution of income and the basic functions;

youdao