The rate of tax is collected that stamp tax is 0.15 ‰ of the income, value added tax (VAT) 4%, water conservancy fund fee 1‰, and the regional / local / territorial educational surtax is 2% of the paid of VAT.
税率: tax rate, the rate of tax / duty ,
印花税: stamp tax, stamp duty ,
水利基金: water conservancy fund ,
增值税: valve added tax ,
教育费附加: educational surtax
译文中第二次提到重复的“按收入”,一样的译文都省约,这样更符合英文的表达。 谢谢。用于交流和相互学习。。
Related taxations and charges are as below:
stamp duty: 0.15‰ of the income, value added duty (VAT): 4% of the income, water conservancy fund fee: 1‰ of the income and local education surcharge: 2% of the paid amount of VAT.