standard tax rate

Tax payment is limited to a maximum of the standard rate on the total assessable income before allowances.

应缴税款将不超过以标准税率计算扣除免税额前之总收入。

As the same time, the distribution function of Individual Income Tax can be developed effectively, through of raising the standard of the exemption, adjusting the marginal tax rates and the tax rate structure, etc.

通过提高费用扣除标准、调整边际税率和税率结构等手段，降低低收入者的税收负担，增加对高收入者的征税力度，发挥个人所得税调节收入分配的职能。

From the whole society, just revised expense deduct standard ( 1600 yuan) being too high and the design of the tax rate being not rational, are unfavorable to regulating resident's income difference;

从全社会来看，刚修订的1600元费用扣除标准过高，税率设计不合理，不利于调节居民收入差距；

The standard rate of income tax was cut to 23p in the pound.

所得税的标准税率削减到了每英镑23便士。

Adjust and simplify tax rate structure, use the more flexible standard of expense deduction.

调整和简化税率结构，采用更加灵活的费用扣除标准；

So according to principles of tax base, low tax rate and simple and easy tax system, the author propose to improve the expense deduct standard, the tax rate and the way of the levy;

因此，笔者提出按宽税基、低税率、简税制原则改进个人所得税的费用扣除标准、税率及征税方式；