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%.
此项所得应根据应纳税额的20%比例税率征收。
The income tax liability should be based on the proportion of 20% tax.
劳务报酬所得，适用比例税率，税率为百分之二十。
Income derived from remuneration for personal services shall be taxed at the proportional tax rate of 20%.
此项收入的税率为20%比例税率，再加上减征30%的优惠。
The income tax rate for the proportion of 20% tax rate, coupled with the preferential 30 percent reduction.
特定专业群体和公共部门津贴适用比例税率，从5%到20%不等，将被取消。
The flat tax rate on certain professional groups and public sector allowances, which ranges from 5 to 20 percent, will be abolished.
建议对以前适用比例税率的所得改为适用超额累进税率，这符合对非勤劳所得课税的公正性。
It is in line with the fairness principle of levying on unearned income to change proportional tax rate to progressive tax rate in excess of specific amount.
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.
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.
劳务工钱所得，特许权力用费所得，利钱、股息、红利所得，财产租赁所得和别的所得，适用比例税率，税率为百分之二十。
Income from remuneration for personal services, royalties, interest, dividends, bonuses and the lease of property and other income shall be taxed at a flat rate of 20 percent.
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.
她进一步调整水费比例，减少固定税率，但增加高用水人群的费用。
Her raised water rates reduced the fixed charge but increased the cost of higher volumes.
与吸烟人口比例相关的另一个因素是税收，尽管目前尚不清楚是较高的税率挫败了吸烟行为，还是少数烟民才能承担高税收。
Cigarette taxes are also associated with low smoking rates, though it's not clear whether taxes discourage smoking or whether states with fewer smokers are more likely to pass high cigarette taxes.
盖洛普9月20日发表的一项民调显示，支持对富人提高税率的人远多于反对者，比例分别为66%和32%。
A Gallup poll published on September 20th found that those who supported raising the taxes of the rich outnumbered opponents by 66% to 32%.
累进税率自有其道理，既然富裕者有能力在他们的收入中负担更多的比例。
There is a case for progressive taxation, since the well-off can afford to pay more even as a percentage of income.
Ramsey法则指出，为使超额负担最小化，税率的制定应当使各种商品的需求量减少的比例相同。
The Ramsey rule stipulates that to minimize excess burden, tax rates should be set so that the proportional reduction in the quantity demanded of each good is the same.
Ramsey法则指出，为使超额负担最小化，税率的制定应当使各种商品的需求量减少的比例相同。
The Ramsey rule stipulates that to minimize excess burden, tax rates should be set so that the proportional reduction in the quantity demanded of each good is the same.
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