Income derived from remuneration for personal services shall be taxed at the proportionaltaxrate of 20%.
劳务报酬所得,适用比例税率,税率为百分之二十。
2
It is in line with the fairness principle of levying on unearned income to change proportionaltaxrate to progressive tax rate in excess of specific amount.
建议对以前适用比例税率的所得改为适用超额累进税率,这符合对非勤劳所得课税的公正性。
3
The main disadvantages of China's existing proportionalrate of tax are low flexibility and unfairness of tax revenue.