tax rate structure

We will raise the individual income tax threshold on salaries, reasonably adjust the tax rate structure, and genuinely reduce the tax burden on low-and middle-income people.

提高个人所得税工薪所得费用扣除标准，合理调整税率结构，切实减轻中低收入者税收负担。

Secondly, the choice about the pattern of tax rate structure;

税率结构模式的选择；

The highest grade of high marginal tax rates, excessive tax levels, and strengthen the awareness of tax evasion, the tax rate structure does not have sufficient fact progressive.

最高档次的边际税率过高，税率级次过多，强化了逃税意识，税率结构事实上不具备充足的累进性。

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。

On the other hand to collect the export tax rebate rate differences frequent adjustment period ( from2003to 2,008) the export industry data, analysis of the export tax rebate on the product structure.

另一方面搜集了出口差别退税率频繁调整期间（2003年-2008年）上述行业的产品出口数据，分析研究了出口退税对产品结构的影响。

However, there are some problems and loopholes in the current income tax system, such as tax system model, tax rate structure, tax collection and administration, and so on.

但是现行个人所得税在税制模式、税率结构及征收管理等方面存在问题，影响了税收公平原则和税收收入，因此，必须加以改革和完善。

The main problems of the current tax system on personal income in China are its unreasonable tax expense, unscientific tax rate structure and inefficient tax administration.

费用扣除不合理，税率结构不科学，税收征管不力等是我国个人所得税制度存在的主要问题。

From the internal perspective, organizational form, capital structure, profit distribution will affect the corporate marginal tax rate. Form external perspective, corporate restructuring activities will affect the marginal tax rate of enterprises.

从企业内部看，企业组织形式、资本结构、利润分配方式会对企业的边际税率造成影响，从企业外部看，重组活动会对企业的边际税率造成影响。

In the majority of states, the local income tax corresponds to the federal income tax in its basic structure in that it provides a progressive rate schedule and allows for various personal exemptions and deductions.

在大多数州里，地方所得税的基本结构与联邦所得税相同，也有累进税率表、准许种种免税和减税额。

The design of our tax rate structure is both a policy debate and a mathematics equation.

税率结构的设计既是一场政策辩论，同时也是一道数学方程。

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；

The key points of the personal income tax system reform are the design of the tax rate structure and the definition of the synthetical income items, which are directly related to the burden of tax payers and the fairness of tax system.

个人所得税制改革的重点应是税率结构的设计与综合所得项目的界定，这直接关系到纳税人负担的轻重与税制是否公平。

Otherwise, the dispersion coefficient keeping around 0.6, there is no distinct changes in tariff structure, which indicates that too many tax items in China and existing clear diverges in tax rate between goods. 2.

但关税结构并没有发生明显的变动，关税离散系数始终保持在0.6左右，表明中国关税税目档次过多和商品间税率的差别较大。