If all the needs of the elderly are to be met by society--that is, if their living standards are to equal the average living standard of the production population (including workers and nonworkers) --then the amount needed to support the elderly will take up an estimated 25 percent of the tax rate of the production population.
如果老年人的生活需求均由社會來負擔，而且假定每個老年人的生活水準等於生產力人口（包含勞動與非勞動人口）的平均水準，則養老單項支出就換算為生產力人口平均所得百分之廿五的稅率。