Based on the taxation theories of the supply school, the reforms in 1980s emphasized on decreasing the excessive burdens in taxation and realizing the goal of efficiency.
80 年代的税制改革可以说是以供给学派的税收理论作为基础,强调尽力降低税收“超额负担”,实现效率目标。
Theoretically the most efficient commodity tax is neutral tax whose excessive burden is zero, but this is only an ideal condition which does not exist in reality.
理论上最有效率的商品税是超额负担为零的“中性”税收，然现实中并非如此。
The extra premium Incur be to be pay by the buyer .
额外保险应由买方负担。
nontax payments
非税性负担的支付金额
Extra charges is to is borne by the buyer.
额外费用应由买方负担。
He is weighed with responsibilities beyond his capacity.
他担负着超负荷的责任。
relief and distribution of the burden of relief
宽减额与分配宽减额的负担
Excess of Assets over Liabilities
资产超过负债的溢额
CRPO (Continuous Rating Permitting Overload)
容许超负荷的持续定额
They have burdened themselves with a high mortgage.
他们肩负着高额抵押贷款的重担。
such as whether there are any hidden extras in the form of delivery costs.
譬如是否要负担账面外额外的运送费。
If additional Insurance coverage be required , the extra premium Involve be to be pay by the buyer .
如需另外加保，额外保险费由买方负担。
The extra premium involved will be for buyer's account.
发生的额外保险费将由买方负担。
An ass endures his burden but not more than his burden.
驴能负重但不能超过它能力所负担的。
The overburdened heart may be carrying an extra pressure or volume load.
负荷过重的心脏，可能承担额外的压力负荷或容量负荷。
says Superfund's former chief administrator Don Clay.
超巨额基金原负责人董.克雷说。
I do not think it necessary to tell you that the extra charges will is for your account.
我想不必再告诉您额外费用应由你方负担吧。
We do not make enough sales to cover the expenses of running the shop .
我们的销售额不够负担经营这家店的费用。
the extra paycheck may ease the financial burden on her husband.
额外的工资可减轻丈夫身上的经济负担。