Concerning theoretical research and policy making, our country is still on the groping stage about how to levy income tax on the income derived from the process of the merger.

如何对企业合并过程中产生的所得征税，在税收理论研究和政策制定上，我国尚处于摸索阶段。

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Most of China's tax revenue now comes from the value-added tax, or VAT, a flat 17% levy on most production, and from the corporate income tax.

目前，中国税收收入的大部分来自增值税和企业所得税。大部分产品的增值税率都是17%。

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In 1874, England made income tax a permanent levy on its citizens.

1874年，英格兰规定纳税是国民的长期义务。

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The State of New Hampshire is one of nine states in America that does not levy a personal income tax on most forms of wages or income.

FORBES: In "Live Free or Die" New Hampshire, The U.S. Looks For Tax Leadership

It will charge only 15% corporate-profit tax and levy no income taxes on the finance professionals, lawyers, accountants and creative people it hopes eventually to attract.

ECONOMIST: China��s capital controls: The more special economic zone | The

Costa Rica's government has sent bills to congress that would tax money earned abroad, levy the sales tax on services as well as goods, and introduce a single form for income tax.

ECONOMIST: Central America (2)