In America the tax take is historically low after years of rate reductions. There, and elsewhere, tax rises need to bear some of the burden.
就美国而言,在历年减税之后税率已经处于历史低位,增税也应该与其他领域一样为减赤出力。
American firms in particular have long favoured Ireland as a place to set up factories and run service facilities thanks to its well-educated Labour force and low corporate-tax rate.
由于爱尔兰拥有高素质的劳动力和较低公司营业税,尤其有美国公司长期将工厂厂址设在爱尔兰,并在当地运行服务设施。
Taxes are low, with a topincome-tax rate of 17% and a corporation tax of 35%, but they arehideously complex.
这儿的税收倒是不高,最高所得税率为17%,公司税为35%,但它的复杂程度令人发指。
A low or zero rate of tax on corporate and capital income may simply encourage top earners to change how they take their compensation.
对企业所得和资本所得实行低税率或者免税,可能只会鼓励高收入者改变他们获取薪金的方式。
The main disadvantages of China's existing proportional rate of tax are low flexibility and unfairness of tax revenue.
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.
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。
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