1.
Defining Tax base and rate
定义计税基数和税率
2.
Study of the Design of the Tax Basis for the Most Favorable Tax Rate of Cross-strait Value-added Tax (VAT);
两岸增值税最优税基税率设计之研究
3.
A tax will be referred to as progressive where the tax rate increases as the base increases.
当税基增长，税率亦增长时，这个税就是累进税。
4.
the amount of tax owed; calculated by applying the tax rate to the tax base.
欠下的税款；按税务比率加于税基计算所得。
5.
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。
6.
If the average tax varies in an opposite direction to the tax base.
如果平均税率与税基的变化成反比时，这个税被称作累退税。
7.
Corporate tax base is very mobile.
企业税的税基具有非常高的流动性。
8.
An International Comparison of Tax Base Assessment concerning Real Estate in Tenure;
境外房地产保有课税的税基评估比较
9.
Research on Social Security Tax Including Tax on the Value-added Tax;
中国社会保障税税制设计的探讨——基于企业增值税代替工资总额为税基的税制设计构想
10.
is of assessment
摊额基准;课税标准;课税对象;课税根据;课征基准
11.
A Devise of China's Personal Income Tax Rate Based on Current Tax System
基于现行税制模式的我国个人所得税税率设计
12.
basic exemption for the classified income tax
分类所得税的基本免税额
13.
The Tax Administration System on Net (Taxpayer Point);
基于UML的网上办税系统（纳税人端）
14.
Research on the Potential Tax Capacity of Sichuan Province Based on Tax Effort;
基于税收努力的四川省征税潜力分析
15.
System Design of Property Tax on the Purpose of Improving Tax System;
基于完善税制目的的物业税制度研究
16.
Exploration to Tax-service Based on Need of Tax-payer;
基于纳税人需求导向的纳税服务探讨
17.
Tax Analysis is a Basic Way in Strengthening Tax Levy;
税收分析是强化税收征收管理的基石
18.
A Model of Tax Loss about the Tax Collector;
一个基于征税人视角的税收流失模型