比例税率 meaning in Chinese
flat rate
proportional rate of tax
proportional tax rate
Examples
- The “ consumption tax rate ” refers to the actual sales price or the deemed sales price for tax purposes for cigarette manufacturing enterprises
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。 - Income from remuneration for personal services , royalties , interest , dividends , bonuses and the lease of property and other income shall be taxed at a flat rate of 20 percent
二、劳务报酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得和其它所得，适用比例税率，税率为百分之二十。 - Individual income tax is applicable scale tax rate 20 % , plan tax basis subtracts to make over the income specified amount of belongings the remaining sum after property primary value and reasonable charge
个人所得税适用比例税率20 % ，计税依据为转让财产的收入额减去财产原值和合理费用后的余额。 - According to after editing " executive method " concerned regulation , deposit deposit is before october 31 , 1999 the interest income of breed , do not impose individual income tax ; came on november 1 , 1999 on august 14 , 2007 the interest income of breed , impose individual income tax according to the scale tax rate of 20 % ; the interest income of the breed after august 15 , 2007 , impose individual income tax according to the scale tax rate of 5 %
按照修订后的《实施办法》的有关规定，储蓄存款在1999年10月31日前孳生的利息所得，不征收个人所得税；在1999年11月1日至2007年8月14日孳生的利息所得，按照20 %的比例税率征收个人所得税； 2007年8月15日后孳生的利息所得，按照5 %的比例税率征收个人所得税。