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地方税和国家税的征收比例不同。There are different tax rates for local and national taxes.

从远期目标看，财产税应建设成为我国地方税的主体税种。Estate tax can be the main body of local taxation in the long-term.

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但是这种债券可以免征州和地方税。But I-bonds are free of state and local tax. Information is at treasurydirect.gov.

几乎所有的州和地方税，饭店膳食和服装是从价税。Virtually all state and local taxes on restaurant meals and clothing are ad valorem.

州或地方税必须有“合理的根据”，并且不能是“明显的武断”。The state or local tax must have a "rational basis" and not be " palpably arbitrary".

例如，此小组曾建议减收国家和地方税。For example, the panel proposed eliminating the deductibility of state and local taxes.

对于个人投资者，国库证券的收益可免缴州地方税。For individual investors, the income of Treasuries is exempt from state and local taxes.

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即使处于具体某个地理位置，无论是否在美国-都有州税和地方税。So from a particular locality, whether here in the U.S. – there are state and local taxes.

他们也有责征收当地人必须交纳的地方税。They are also responsible for setting the amount of local tax that people must pay and for collecting this tax.

在一些房地产热点地区，外地人无法获得抵押贷款，直到至少一年时间他们缴纳地方税。In some property hotspots, out-of-towners cannot get a mortgage until they have paid local taxes for at least a year.

城乡维护建设税在性质上属于行为税，在管理上属于地方税。Urban and rural safeguard construction duty to attribute behavior tax on property, cess is belonged to on management.

地方政府每年将给参议会大量的资金和地方税。Councils are paid for by local taxes and also by an amount of money given to them each year by the national government.

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事实上，即使没有联邦所得税，低收入的工人也需要支付工资税，以及州税与地方税。In fact, low-income workers do pay up, if not in federal income taxes, then in payroll taxes and state and local taxes.

个人收入是按累进税主征税的。而且我们有一个税率表。告诉你多少收入要征多少税。你们澳大利亚有州税和地方税吗?。No. We've got national tax only in Australia. Are you telling me that you Americans have to pay state and local taxes as well?

没有.我们澳大利亚只有国家征收的税.你是说你们美国人还得缴纳州税和地方税?No. We`ve got national tax only in Australia. Are you telling me that you Americans have to pay state and local taxes as well?

在收取前述一般和地方税时，并没执行任何不当措施，就得到了这些亮丽的成果。In the collection of the general and local taxes, no undue hardship has been exercised in order to obtain these magnificent results.

这些问题解决得如何，将直接制约着地方税体系的完善程度，以及在地方公共财政分配中所发挥的作用。These problems restrict the perfection of the local tax system, also restrict the role of the distribution of the local public finance.

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本文指出了我国中央与地方税权划分存在的若干问题，并就其完善提出了一系列的建议。This article points out problems in allocation of tax power between central government and local governments and makes some suggestions.

从查询我们要去的国家的网站或旅游公司进行查询，获取地方税、费用信息。To find local tax, toll and fee information, check the websites for each state or country you plan to visit, or talk to your travel agent.

接着我又指出，如果我们州每个孩子的花费、教师的工资、州税和地方税总额的人均水平都处于全国末尾的话，我们州就不可能取得真正的进步。Then I said we couldn’t make real advances as long as we are last in spending per child, teacher salaries, and total state and local taxes per person.