第四条烟叶税实行比例税率，税率为20%。
Article 4 Tobacco leaf tax shall be levied at the proportional rate of 20%.
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.
本文的主要研究工作表现在以下几个方面：首先，本文研究了只包含总产出比例税的动态投入产出模型。
Itsmain contributions are embodied in the following aspects:First, we build a dynamic input-output model with a proportional tax onthe gross product.
只有大约一半的消费者支出按20%的标准增值税税率纳税，这一比例与其他富裕国家相比较低。
Only around half of consumer spending is taxed at the standard VAT rate of 20%, a low share compared with other rich countries.
在英国，垃圾填埋场被征的税，和他们对环境造成的破坏完全不成比例。
In Britain landfills are taxed out of all proportion to the damage they do the environment.
而这些比较低估了巴西的聘雇成本︰巴西的薪资所得税比例仍是全球最高的。
And the comparison understates the cost of hiring in Brazil: its payroll taxes are among the world's highest.
矿商方面表示RSPT会把这个比例推到60%附近，从而使澳大利亚矿业税在某种程度上成为世界上最繁重的。
The miners say that the RSPT could push rates to nearly 60%, making Australia's mining taxes the world's most burdensome by some distance.
过高的工资税阻碍了就业机会，最低工资相较于全国收入水平也是不成比例地的偏高。
Steep payroll taxes discourage employment. So does a minimum wage that is disproportionately high in relation to the country's income levels.
巴西去年对购买债券的外国人征收2%的税，之后这一比例提高到6%。
Brazil introduced a 2% tax on the purchase of bonds by foreigners last year, and then raised it to 6%.
13个月来的增值税的主要比例为应对衰退定为15%，现在回升到17.5%，消费可能减少消费。
Consumers may cut back on spending now that the main rate of VAT (value-added tax) has returned to 17.5% after 13 months at 15% to counter the recession.
美国公司的平均净负债是利息、税项、折旧、摊销前收益(EBITDA)的1.75倍，而欧洲大陆这一比例超过了两倍。
Average net debt among US companies is 1.75 times earnings before interest tax depreciation and amortization compared to over two times in continental Europe.
北京开票税负率是指增值税纳税义务人当期应纳增值税占当期应税销售收入的比例。
Beijing tax billing rate refers to the VAT taxpayer current value added tax on taxable income the proportion of sales accounted for the current.
像人头税一样，递减税占穷人收入的比例更大。
A regressive tax, like the poll tax, takes proportionately more of a poor person's income.
现在取得银行存款收入，要交纳一定比例的利息所得税。
Now to obtain income from bank deposits, we must pay a certain proportional interest income tax.
换句话说，按照收支比例来算，因碳税而增加的费用率，收入最低阶层是收入最高阶层的四倍。
Put another way, those in the lowest income decile would, in proportional terms, lose almost four times as much from a carbon tax as those in the highest decile.
国会有权对任何来源的收入规定和征收所得税，无须在各州按比例进行分配，也无须考虑任何人口普查或人口统计。
The Congress shall have power to lay and collect taxes on incomes, from whatever sources derived, without apportionment among the several States, and without regard to any census or enumeration.
每个人缴的税所占薪水的比例并不完全相同。
Not everyone pays the same percentage of his salary in taxes.
第十六次修正案允许在各州之间不按照比例分配征收联邦所得税。
The sixteenth Amendment, which permits imposition of a federal income tax without appointment among the states.
这些让与税是由相关的国税按照固定的比例转让给地方公共团体的税构成的。
These constitute transfers of a fixed proportion of the relevant national taxes to local public entities.
通知规定对QFII取得来源于中国境内的股息、红利和利息收入征收企业所得税的比例为10%；
The Notice regulated that Where a QFII obtains such incomes as dividends, bonuses and interests sourced from China; it shall pay the enterprise income tax at the rate of 10%.
例如，可在开发形成房地产产品销售后和现有物业再次销售时，在征收的土地增值税中按一定比例返还地铁企业。
For example, after the sale of newly constructed properties or the re-sale of the existing properties, a certain rate of land value-added tax should be given back to metro companies.
整个间接税是接近成比例负担的。
布什的减税政策使得美国不需要缴纳联邦所得税的家庭（或者说是课税扣除的净接受者）比例从33%增加到了38%；
Mr Bush's tax cuts raised the proportion of American families that pay no federal income tax (or are net recipients of tax credits) from 33% to 38%;
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;
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;
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