Progressive tax rate, as a major concept in The Taxation, is frequently used in income tax.
税率是税收学中一个非常重要的概念,在所得税中经常使用。
Progressive degree of progressive tax rate depends on the type of Social welfare function and labour supply elasticity.
累进税率的累进程度取决于社会福利函数的类型和劳动供给弹性的大小。
It is in line with the fairness principle of levying on unearned income to change proportional tax rate to progressive tax rate in excess of specific amount.
建议对以前适用比例税率的所得改为适用超额累进税率,这符合对非勤劳所得课税的公正性。
In a progressive tax system, where richer people pay a higher average tax-rate, more income going to top earners automatically means higher tax revenue.
在累进税制系统中,富人要承担更高的平均税率,富裕阶层的更多收入自然意味着更高的税金收入。
The academia put forward the adjustment of "nine grades excess progressive rates" in recent year, namely: "increase tax exemption, reduce tax bracket, reduce tax rate".
近几年学术界针对工资薪金的“九级超额累进税率”提出了“提高免征额、减少级次、降低税率”的调整意见,笔者认为其中有欠妥当。
Russia overhauled its progressive tax system in 2001, dropping the top rate from 45% in 1999 to a flat 13%.
2001年俄罗斯喊停其颇为激进的税务体系,把1999年起实行的最高税率由45%降低至13%。
The results show that: Firstly, the average tax rate of the dividend income is progressive among the different income groups.
通过实证分析发现:第一,股利所得税平均税率在城镇不同收入组之间都具有累进性;
Simultaneously, many countries are getting rid of traditional progressive tax principle — rising the tax rate along with the increasing of revenue, and transferring to single tax system mode.
同时,许多国家都在摆脱传统的累进税收原则,也就是随着收入水平的提高税率不断提高的方式,而转向了单一税制的模式。
Simultaneously, many countries are getting rid of traditional progressive tax principle — rising the tax rate along with the increasing of revenue, and transferring to single tax system mode.
同时,许多国家都在摆脱传统的累进税收原则,也就是随着收入水平的提高税率不断提高的方式,而转向了单一税制的模式。
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