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| 21. | average rate of tax |
| 平均税率 |
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| 22. | graduated tax rate |
| 分级税率 |
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| 23. | effective tax rates |
| 实际税率 |
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| 24. | ascending tax scale |
| 累进税率表 |
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| 25. | progressive tax rate |
| 递增税率 |
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| 26. | marginal rate of tax |
| 边际税率 |
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| 27. | differential tax rate |
| 差别税率 |
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| 28. | change in tax rates |
| 税率变更 |
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| 29. | grades of tax rates |
| 税率等级 |
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| 30. | descending tax scale |
| 递减税率表 |
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