Levels of household debt are low and Russia has a flat income tax rate of 13 per cent. 俄罗斯家庭负债水平低,所得税税率固定为13%。
The flat tax has three major characteristics of the single tax rate, the base of the consumption tax, the clean tax base, just according with these requirements. 单一税具有单一税率、消费税基、整洁税基三大特征,正好符合这种条件。
By way of analysis, I think the genuine spirit of the Flat Tax does not depend on the single of tax rate, and is depending on that it is preferential to cancel many tax preferential. 通过分析,本文认为,单一税的真正精神并不在于税率的单一,而是在于取消了许多繁杂的税收优惠。
There is low or zero tax rate in the organizations and flat or different tax rate out of the organizations, so it is the result to make the goods, capital and worker more flowing and make the tax base more elastic. 由于在组织内部实行低税率甚至零税率,对外则实行统一或差别性的关税,从而使得商品、资本和劳动力的流动性大大增强,进而增加了各国税基的弹性。
Flat tax combines all incomes of a taxpayer and taxes it at a low proportional tax rate. Low tax rate, consumption tax base and clean tax base feature dual income tax. 单一税指将纳税人的所有所得并在一起,实行同一个比例税率的个人所得税,其特征为单一的低水平比例税率和整洁税基。
Generally international tax coordination starts from bilateral tax treaty but regional tax coordination starts from customs union and free-trade areas which difference is whether there is a flat tax rate. 一般认为,传统意义上的国际税收协调始于双边税收协定(条约),而区域性税收协调则始于关税同盟或自由贸易区。