"Proportional tax rate for consumption tax" in the formula means the proportional tax rate applicable to the actual prices or verified taxable prices of the cigarettes sold by cigarette manufacturers. 公式中的“消费税比例税率”,是指卷烟生产企业销售卷烟的实际价格或核定的计税价格所适用的比例税率。
When a single tax is imposed, the excess burden is proportional to the compensated elasticity of demand, and to the square of the tax rate. 当只开征一种税时,其超额负担与补偿性需求弹性成正比,与税率的平方成正比。
The first part introduces the selection between the proportional tax rate and the progressive tax rate. 第一部分是关于个人所得税税率形式在比例税率与累进税率之间的选择。
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。
Secondly, this chapter introduces the usual models of the shared tax. That is, proportional shared model, base shared model, tax rate shared model, additional shared model and the mixed model. 随后,介绍国际上较常见到的几种共享税模式,即比例分享模式、税基分享模式、税率分享模式、附加税模式和混合模式。
In terms of tax ratio, property tax should be collected with proportional tax rate; vacant land tax can be implemented with differentiated rates by time and grades. 在税率设置方面,物业税应采用比例税率,根据土地、房屋的实际用途来设置差别税率;土地闲置税可以按照城镇土地级别的土地闲置时间实行差别比例税率。
For example, according to the expected utility theory, if the fine is proportional to tax rate, then the increase of tax rate will not produce substitution effect but only income effect. 比如,按照预期效用理论的观点,如果罚款额度与税率成比例,税率的提高将不会产生替代效应而只有收入效应。