A flat rate of 28% applies from 2009 and will be reduced further to 25%. 一个单一的税率将进一步从2009年的28%降至2010年的25%. flat这边翻成单一 还是 平稳 会比较好?? Public companies that satisfy a minimum listing requirement 0f 40% and other conditions are entitled to a tax discount of 5% of the standard rate, giving them an effective tax rate of 23% in 2009 and 20% in 2010. Small corporates taxpayers with an annual turnover of not more than $xxxx, are entitled to a tax discount of 50% of the standard rate for taxable income of up to $xxxx. 上市公司满意一个最低40%的表列要求且其他的状况下有权力要求比标准税率再低5%, 给与一个有效率（有竞争性?）的税率在2009为23%,2010为20%. 小型公司行号一年的 营业额低於$xxx,则有权利要求比标准税率低50%, 直到$xxxx. 第二段不是很懂 翻的很不顺 请大家指点一下 感谢感恩...... --

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