对于公司和个人收入,爱沙尼亚执行21%的统一税率(flat tax rate),并计划将此税率在2012年前逐渐削减至18%。如果我没有记错的话,该国具有北欧文化(与芬兰类似)。
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所谓单一税率(Flat Tax Rate),又译统一税率、均一税率,是对所有纳税人的收入按同一税率收税的方案,在理论与实践上也有两种方案,第一种是没有任何扣除或税...
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flat-rate tax 单一税 ; 单一税率制
The flat tax rate on certain professional groups and public sector allowances, which ranges from 5 to 20 percent, will be abolished.
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。
In practice progressivity has tended to imply more than one rate of tax, for instance, which is necessarily less simple than a flat tax rate.
事实上,累进税意味着不仅仅只有一个税率。例如,累进税一定没有固定统一税率那么简单。
Among expenditure taxes, a flat tax-rate on final goods is less distortive than a panoply of excise taxes since it affects spending decisions less.
对于支出税来说,对最终商品平均征税要比多次征收消费税更好,这是因为它对于消费决定的影响更小。
The personal income tax is not simple; it's not just a flat rate on your income, it depends on the type of income.
个人所得税计税方法并不简单,并不是统一的征收税率,而是取决于你收入的类型
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