| 1. | Rate of tax and payment of tax by hotel proprietors
税率及酒店东主的缴税 |
| 2. | There will be the benefit of the lower rates of tax for each of them
他们每个人都会得到较低税率的优惠。 |
| 3. | An income tax is graduated so that people who make more money pay a higher rate of taxes
所得税分等累进,使赚钱者付较高的税率。 |
| 4. | Another option would be to charge foreign workers higher rates of tax than locals
另一种做法是对外国劳工收取比本地人更高的税率。 |
| 5. | B . low rate of tax
低税率： |
| 6. | Low rate of tax will not be burdensome in absolute terms and reduce the reward of avoidance
低税率不会造成沉重的财政负担，亦会减低避税的意图。 |
| 7. | The rate of tax is 16 per cent on the annual rent receivable less a statutory deduction of 20 per cent for repairs and outgoings
税款是按每年租金收入减去20 %的修葺及支出免税额后，再以16 %计算。 |
| 8. | The rate of tax is 16 per cent on the annual rent receivable less a statutory deduction of 20 per cent for repairs and outgoings
税款是按每年租金收入减去20 %的修理及支出免税额后，再以16 %计算。 |
| 9. | To provide for the adjustment of losses between assessable profits chargeable to tax at normal and concessionary rates of tax
就应按一般税率课税的应评税利润与应按获特惠税率课税的应评税利润之间的亏损调整，订定条文； |
| 10. | Withholding rates of taxes on investment income of dividend and interest , and on royalties income in belgium will be lowered as provided for under the agreement
根据协定，股息及利息的投资收入和特许权使用费收入的税率，均获降低。 |
