Two, inbound tourism service is applicable to zero tax rate or applicable tax exemption?

入境旅游服务是适用零税率还是适用免税？

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Four, border tourism services in the "inbound tourism service" whether it can apply zero tax rate?

边境旅游服务中的“入境旅游服务”是否可以适用零税率？

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The old models contend that capital supply is highly sensitive to changes in tax policy, and that a zero tax rate is needed to prevent capital from drying up over the long run.

旧模型坚持认为资本供给对税收政策的变化极其敏感，因此需要实行零税收以防止长期里资本陷入枯竭。

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Many economic arguments are about tradeoffs, but the argument for the zero tax rate of savings, also similar to the arguments for a consumption tax, is usually phrased as an argument about fairness.

FORBES: Taxing Capital Isn't About Fair: It's About Efficiency

The old models contend that capital supply is highly sensitive to changes in tax policy, and that a zero tax rate is needed to prevent capital from drying up over the long run.

ECONOMIST: Free exchange: Zero-sum debate | The

The end goal should be the lowest possible top income tax rate with zero or few tax expenditures.

FORBES: The Republicans Shouldn't Attempt Any Tax Deal With President Obama