税率结构 tax rate structure
rate structure
- 税率结构的不合理导致不同纳税主体的苦乐不均;
Theirrational structure of tax rate results in uneven burdens on different tax-payers. - 这种税率结构过于复杂、繁琐,45%的边际税率也过高,且容易导致税负不公。
Such a complex and trivial rate structure with a high marginal tax rate of 45% is likely to bring about the unfairness of tax burden. - 城市的水务局已经调整了税率结构,规定向污染最严重的部门而不是使用水最多的征收的最多的税(如停车场)。
The city's water department has adjusted its rate structure, levelling the highest charges at the biggest polluters (eg, car parks) instead of the biggest water consumers.