N a person who pays local rates, esp a householder 缴纳地方税的人
And the tax treatment of pensions, allowing higher rate payers to defer taxation until they are a basic rate payer in retirement, means pensions will still be the first choice for many savers.
此外，退休金的税费规定允许那些税率高的人们推迟纳税，直到退休后回到基本税率标准再进行纳税，这意味着退休金将会成为很多储户的首要选择。
This paper puts forward the idea about the dividing point of tariff rate, and discusses the scientific for the identified standard of a tax payer based on gross profit rate.
提出了增值税税负分割点的观点，论述了以毛利率作为增值税纳税人认定标准的科学依据。
Tax payer: How about the tax rate?
营业税税率是多少？
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