Combined with the related policies of VAT program, this paper analyzes the impact of VAT program from tax burden, the industrial environment and structure, financial accounting three aspects.

结合营改增的一些相关政策，从税负、产业环境与结构、财务会计三个方面分析研究营改增对建筑业的影响。

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Such a complex and trivial rate structure with a high marginal tax rate of 45% is likely to bring about the unfairness of tax burden.

这种税率结构过于复杂、繁琐，45％的边际税率也过高，且容易导致税负不公。

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Professor Fleischer says that runs contrary to a tax structure intended to put a higher burden on those most able to pay.

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"A tax structure in which wage earners, pensioners and a small percentage of companies bear the overwhelming burden is not sustainable, " he says.

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Mr. Santorum believes that such a tax, depending on its structure, might either fail to collect the 18% or leave too big a burden on families with modest incomes.

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