超额累进税率 超额累进税率（Excess Progressive of Tax Rate）超额累进税率为“全额累进税率”的对称。分别以征税对象的超额部分为基础计征税款的累进税率。
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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。
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。
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