With new position of the economy development and new request of the revenue system, our actual tax law system has exposed many problems. 摘要随着经济发展的新形势和税收法制建设的新要求，我国现行税法体系存在着许多问题有待解决。
Actual tax collecting rate refers to tax rate specified in enterprise income tax regulations and its implementation regulations or lower tax rate regulated by tax treaty. 实际征收率是指企业所得税法及其实施条例等相关法律法规规定的税率，或者税收协定规定的更低的税率。
Is agriculture actually taxed by sectoral policies, or is it subsidized? 按照部门政策，农业实际上是上缴了税还是得到了补贴呢?
The Default of the Actual Tax Law System and Its Perfect Method in Our Country 我国现行税法体系的缺陷及其完善思路
The tax inspector agreed the figures. 税务稽查员核准了这些数字。
They called for a radical reform of our tax system. 他们要求对税收制度进行根本改革。