盐课在清代的赋税收入中占有重要地位，盐课征收历来是学者们研究的一个焦点问题。
Salt taxation plays a so important role in the taxation in the Qing Dynasty that salt taxation levying is focus problem studied by all scholars.
预扣赋税是从国外公司的收入中扣除的、对支付贷款的利息所课征的一种税收。
A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.
结果将是少数富裕家庭的税收大规模削减，而中等及中等偏上收入的纳税人的赋税将增加，前者并不主要受益于课税减免； 后者却依赖于课税减免。
The result would be big tax cuts for a few rich households, who do not benefit much from tax deductions, and increases for middle and upper-middle income taxpayers, who depend upon them.
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