1) The first part introduces the selection between the proportional tax rate and the progressive tax rate.

2) Proportional tax system, cooperating with other policies, can bridge income gap and realize income equality.

3) It is in line with the fairness principle of levying on unearned income to change proportional tax rate to progressive tax rate in excess of specific amount.

4) A favorite program of these liberals, as set forth by Marshal Vauban and by the Sieur de Boisguilbert, among others, was a single tax, a proportional tax on all income or property.

5) Income derived from remuneration for personal services shall be taxed at the proportional tax rate of 20%.

6) Itsmain contributions are embodied in the following aspects:First, we build a dynamic input-output model with a proportional tax onthe gross product.

7) Article 4 The collection to individual income to savings deposit interest shall apply proportional tax rate of 20 percent.