超额累进税率

1
Excess Progressive of Tax Rate
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。
2
extra progressive tax rate
超额累进税率

1
以上个体所得必须使用五级超额累进税率，在使用该税率之前经过必要的扣除。
Must be used for more than five individuals from over-progressive tax rates, tax rates in use until after the necessary deductions.
2
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。
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.
3
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。
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".

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