比例税

当前个人所得税在调节居民财产性收入差距的效果不明显，主要原因是我国个人所得税实行分类征收制以及财产性收入的相关个税税率规定均实行比例税。

The effect of current personal income tax on narrowing the property income gap is not obvious , mainly due to the implementation of category levy system of personal income tax and the proportional tax rate provisions of personal income tax related to property income . 5 .

当税基发生变化，税率恒定时，此税被认为是比例税。

If the tax rate remains constant while the tax base varies in size , the tax is said to be proportional .

境内货物进入保税物流中心视同出口离境，入中心即退税。累进税、比例税和累退税

Goods from domestic China are regarded as exports and enjoy VAT rebate when entering BLC . Progressive , proportional , and regressive taxes

运用宏观经济的基本原理和数学模型，重新界定并推导了三部门经济中比例税的税收乘数、政府转移支付乘数和平衡预算乘数。

This paper redefines , and infers the tax multiplier , the government transfer payment multiplier , and the balanced budget multiplier in three departments economy by using the basic principle of Macroeconomics and mathematical models .

从价税（关税）：按照商品或服务的价值的一定比例征收的税或关税。

Ad valorem ( customs ) duty : A tax or duty levied as a given proportion of the value of a commodity or service .

实证分析结果表明：公司规模、财务困境成本、盈利能力、收益现金流、国家持股比例和所得税与负债比率正相关；

We find that leverage in Chinese companies increases with company size , financial difficult cost , profitability , cash flow , proportion of state and tax ;