True-False-Uncertain

For each of the following statements, mark the answer True (if the statement is always true), False (if the statement is always false) or Uncertain. If your answer is FALSE, explain WHY the statement is incorrect; if your answer is UNCERTAIN, explain under what circumstances the statement is true and under what circumstances the statement is false. If the statement is TRUE, simply mark it as TRUE, no explanation needed. Your explanations do not need to be lengthy!

1. In Shanghai employers pay a 20% tax rate for pension insurance for their employees while the employees pay an 8% rate for a total tax rate of 28%. Therefore, employers bear 5/7 (=20/28) of the burden of the pension insurance tax.