proportional taxation 基本例句 比例税 If the tax rate remains constant while the tax base varies in size, the tax is said to be proportional.当税基发生变化,税率恒定时,此税被认为是比例税。 Theproportional taxationsystem in our country greatly benefits the people.我国农业的〈比例税制〉有利于农民的安居乐业。