Income derived from remuneration for personal services shall be taxed at the proportionaltax rate of 20%.
劳务报酬所得，适用比例税率，税率为百分之二十。
2
Itsmain contributions are embodied in the following aspects:First, we build a dynamic input-output model with a proportionaltax onthe gross product.
本文的主要研究工作表现在以下几个方面：首先，本文研究了只包含总产出比例税的动态投入产出模型。
3
It is in line with the fairness principle of levying on unearned income to change proportionaltax rate to progressive tax rate in excess of specific amount.