我国所得课税制度及其征管方式存在相当大的问题。
There is a big problem on our system of income taxation and the form of levy and management.
而肯利先生对此不赞同，认为还不如通过课税制度鼓励人们支付自己的保险。
Mr Kenley opposed him, arguing that it would be more appropriate to encourage people, through the tax system, to provide for their own care.
但是由于企业利润的课税制度和破产惩罚的客观存在，MM理论并不完美。
However, because the tax system and the bankruptcy punishment objectively exist, MM theory is not perfect.
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