这种税率结构过于复杂、繁琐，45％的边际税率也过高，且容易导致税负不公。
Such a complex and trivial rate structure with a high marginal tax rate of 45% is likely to bring about the unfairness of tax burden.
城市的水务局已经调整了税率结构，规定向污染最严重的部门而不是使用水最多的征收的最多的税(如停车场)。
The city's water department has adjusted its rate structure, levelling the highest charges at the biggest polluters (eg, car parks) instead of the biggest water consumers.
英国的税收结构因其中的千余种减税项目和高税率，效率严重低下。
The British tax structure, with its thousand-odd reliefs and numerous tax rates, is woefully inefficient.
目前边际税率与平均税率仍然在随收入增长，但是总的税收结构比起上一代要更为稳定。
Marginal and average tax rates still rise with income, but overall tax structures are much flatter than they were a generation ago.
研究显示，边际税率对资本结构的解释能力为0.9%，所有目前可获得的变量对资本结构的解释能力为21.3%。
The research indicates that the explanation power of MTR to capital structure is 0.9% and the explanation power of all the available variables to capital structure is 21.3%.
其它贱金属及其制品（除已经取消和本次取消出口退税商品以及铝箔、铝管、铝制结构体等）出口退税率下调至5%；
Other base metals and their products (except commodities and aluminum foil. aluminum tubes, aluminum structures, etc. for which export tax refund has been abolished or abolished this time, down to 5%;
结果表明，出口退税率的结构性调整对贸易顺差的影响不大。
The result indicates that the structural adjustment of tax rebate has a limit effect on favorable balance of trade.
结果表明，出口退税率的结构性调整对贸易顺差的影响不大。
The result indicates that the structural adjustment of tax rebate has a limit effect on favorable balance of trade.
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