The result of study shows: the real average tax rate of Individual Income Tax at present is much lower than the optimum tax rate having been estimated, so the improvement of the average tax rate will bring enormous increasing of the tax income in theory. 研究结果显示:目前我国个人所得税的实际平均税率很低,与测算出的拉弗最适税率有相当大的差距,因此在理论上平均税率的提高可以带来巨大的增税空间。
Differ from the average individual income tax rate and the government transfer payment, the impact of indirect tax rates on the current account balance is non-linear. 与平均个人所得税率和政府转移支付有所不同的是,间接税率的减小对经常项目差额的冲击是非线性的。