minimum taxable amountとは 意味・読み方・使い方

Agriculture tax, for example, had been levied based on standard farm production? the amount of an average grain production ?regardless of each farm household’s income levels as minimum taxable income was not applied to farmers, a taxation system that makes poor households poorer. In imposing agriculture tax, China’s provincial governments have leeway in levying extra tax as a way of securing financial sources for infrastructure improvement. Furthermore, farm house holds have to shoulder various farming expenses on their own. All these necessary expenses have posed bigger financial burden to low-income earners in farm districts, compared with urban households and high-income earners in farm districts, worsening the poverty of rural areas in China.例文帳に追加

例えば、①農業税は最低課税限度額が存在せず、穀類作物の平年生産量を基準に課税されていたことから、貧困層にとって、より厳しい税制となっていたこと、②農業税には地方政府が自前で行うインフラ整備のための財源として、付加税を自由にかけることができたこと、③農業経営に係る費用負担は各家計の負担となっていること、等の必要経費が、都市部家計及び農村部の高所得家計に比べて農村部の低所得家計にとって大きな負担となり、農村部の貧困に拍車をかけた。 - 経済産業省