If the tax rate remains constant while the tax base varies in size, the tax is said to be proportional.
当税基发生变化，税率恒定时，此税被认为是比例税。

Insist on Scientific Concept of Development and Perfect the Adjustment between Central Tax and Local Tax
坚持科学发展观完善中央税与地方税的调整

Any adjustments to the Consumption Tax taxable items, tax rates shall be determined by the State Council.
消费税税目，税率的调整，由国务院决定。

I have received a mail from Fengxian Administration of Tax on the levying of education supplementary tax.
本人收到奉贤税务局邮件, 关于征收教育费附加税事务。

The agriculture farm tax and excise tax was still heavy, aggravating the burden of the farmer consumedly.
农业赋税繁重, 大大加重了农民的负担。

The poll tax, a tax of the same amount from each person, made the masses suffer untold misery and hardship.
这种按人头征收的人头税，使得老百姓苦不堪言。

Responsible for the preparation of all tax schedules to be forwarded to accounting form for tax computation.
负责编制各种税务明细表用于会计师事务所计算应纳税额。

The capitation of the two Han dynasties was divided into three kinds of adult tax, unadult tax and quitrent.
两汉时期的人头税分为算赋，口赋，更赋三种。

The company will have to pay the dividend tax on the amount of dividend declared at the applicable tax rate.
该公司将支付的股息税金额的股息宣布在适用税率。

You can acquire electronic tax reserve certificates into your Tax Reserve Certificate account for tax payment.
您可于您的储税券帐户购买电子储税券，作缴税之用。

Specifically, land acquisition tax can establish the deed tax, inheritance and gift tax of two types of taxes.
具体地讲，土地取得税设契税、遗产和赠与税两个税种。

Adjust tax rate of the resources tax, make sure the preference item of tax revenue from the petroleum resources.
调整资源税税率，确定石油资源税收优惠项目。

Every year, this enterprise hands in its tax before the tax authorities go to collect it, it is a model tax-payer.
这个企业每年不等税务部门上门收税就自己主动去缴纳，是个纳税模范企业。

The competent tax authorities shall strengthen their management on the business accounting of tax deduction ledgers.
主管税务机关应加强对税款抵扣台帐核算的管理。

A voter asks if he supports the Fair Tax, a plan to abolish all income taxes and replace them with a consumption tax.
一选民问他是否支持交易税时, 他说支持。

New tax system perfects individual income tax collection and administration thinking and suggestion under the pattern
新税制模式下完善个人所得税征管的思考及建议

Enlightments to the Reconstruction of Tax System in China's Rural Area from Chen Yun's Thought about Agriculture Tax.
陈云的农业税思想对我国农村税制重构的启示

Lower tax rates and a simpler consumption tax base would also reduce wasteful tax evasion and tax avoidance behavior.
较低的税率和更简单的消费税收基数也会减少逃税行为。

Value added tax and business tax are to be on the move duty, income tax is the tax that imposes according to earning.
增值税和营业税是流转税，所得税是根据所得征收的税。

Circular of the State Council Concerning Enforcing Tax Administration and Strictly Curbing Tax Exemption and Reduction
国务院关于加强税收管理和严格控制减免税收的通知

A tax computation function will instantly estimate taxpayers salaries tax payable according to the tax return data submitted.
根据纳税人输入得报税表资料，即时估计应缴薪俸税税款。

Amount of deductions the contract amount on which withholding tax is not chargeable according to the provisions of the tax law.
扣除额填写按税法规定，不应扣缴所得税的合同金额。

Move forward and manage the tax in accordance with the law actively, in order to contain the malignant tax revenue competition effectively.
积极推进依法治税，以有效遏制恶性税收竞争。

The tax authorities shall pay a handling fee to withholding agents for withholding or collecting tax in accordance with the relevant provisions.
税务机关按照规定付给扣缴义务人代扣，代收手续费。

In handling tax reductions or exemptions, all tax authorities at various levels shall implement laws and regulations impartially, and may not abuse their authority for selfish benefits.
在办理减免税的工作中，要秉公办事，不得以权谋私。