基本税率是指增值税一般纳税人销售或者进口货物，提供加工、修理修配劳务，除低税率适用范围和销售个别旧货适用征收率外，税率一律为13%。
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。
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.
这基本与他们近年来的纳税率保持一致，即在18.4%到20.4%之间波动。
That's in keeping with theireffective tax rates in recent years, which ranged from 18.4% to 20.4%.
这是一个基本的东西，在我们开始之前我们是不知道的：如果税率低，你将有更多的钱在你的商业口袋里。
Here's something basic we couldn't have known before we started: you'll have more money in your business's pocket if your tax rates are low.
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