Any proposal for a negative income tax must have at least three elements-an income floor, a marginal tax rate, and a cutoff point . 负所得税的任何方案必须至少包括3个方面：最低收入，边际税率及中断点。
Adam smith believed that economic development would follow if government provided "law, honesty, peace, and easy taxes . ”亚当史密斯认为，如果政府提供了“法律、诚实、和平和低税率，”经济发展就会随之而来。
The second chapter is the design of tariff rate 第二章是我国关税税率的设计。
Low taxes and a simple , predictable tax regime 低税率，税制简单，透明度高。
Q : are there any change in the income tax rate 问：新税法有没有改变税率？
Tax rates for salaries tax personal assessment 薪俸税及个人入息课税的税率
