基本税率

多故评论员估计基本税率停留在25%。

Most commentators expect the basic rate of tax to remain at25 % .

现在最高税率为45%，基本税率为20%。

The top rate is now 45 % and the basic rate 20 % .

储蓄账户付8%的利息，或付给基本税率纳税人6%的净利息。

The savings account pays interest at8 % , or6 % net to basic-rate taxpayers .

大陆制造企业基本税率远高于台湾制造企业；

The basic tax rate of the manufacturing enterprise in Chinese mainland is much higher than in Taiwan .

保守党1979年上台时最高税率为83%，基本税率为33%。

When the Conservatives came to power in 1979 the top rate of tax was 83 % , the basic rate 33 .

所得税作为企业负担的一个重要税种，当前我国执行的基本税率为25%，这对于企业来说是一笔不小的费用。

Income tax as one of the important enterprise burden of taxes , the current basic rate is 25 % , which is a relatively modest fees for companies .

本文主要结论：一是增值税低税率税负起着反向的调节作用，增值税基本税率税负影响较小，而营业税、消费税则起着正向的调节作用。

Main conclusions of this paper : First , it can be found that for the distribution of income , low value-added tax rate plays a reverse role in regulating . The influence of the general rate of value-added tax is less than the business tax .

其次是优待合伙人（包括对冲基金和私人股本），对它们基本上按税率很低的资本利得税、而非税率较高的所得税征税。

Add the favourable treatment given to partnerships , including hedge funds and private equity , that are largely taxed at very low capital gains rates instead of much higher income tax rates .

基本所得税的税率往往随着时间推移而下降，而国民保险的税率往往会上升。

Basic income tax rates have tended to fall over time , while national insurance rates have tended to rise .