以下为句子列表：
英文: Abstract: This paper mainly discussed the policy property of interest tax and analyzed the expectation of Chinese government on it.It went further into several proposals of optimizing interest tax policy,which included changing proportional tax rate of 20
中文: 文摘:主要讨论利息税的政策属性，政府对利息税作用的预期并就进一步优化利息税政策提出变20％的统一比例税率为超额累进税率；将利息税收入用于政府购买支出；将利息税政策改变为弹性税收政策等建议.
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英文: We find that, under a proportional tax deduction system, a nonzero deductible is obtained even though there are no variable costs for the insurer.
中文: 本文发现当政府对被保险人的净损失提供固定比例税赋抵减时，最适保险契约包含自负额以及共保，且当保险公司的变动成本为零时，最适自负额仍然不为零。
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