所得税急剧上升而免税额却下降了。
加州的免税制度算得上先进，它的所得税征收对象都是那些富得流油的主儿，在2006年排在收入前1%的个人缴纳了全州48%的所得税。
Its tax code is so progressive—that is, rich-soaking—that in 2006 the top 1% of earners paid 48% of all income taxes.
对企业所得和资本所得实行低税率或者免税，可能只会鼓励高收入者改变他们获取薪金的方式。
A low or zero rate of tax on corporate and capital income may simply encourage top earners to change how they take their compensation.
每个家庭成员的免税额是固定的。免税额从调整后毛所得中扣除，并在高所得水平上逐步减少。
Exemptions are fixed amounts per family member. Exemptions are subtracted from adjusted gross income (AGI) and phased out at high-income levels.
首先，分别介绍两税种，并从适用法规、纳税义务人、税率、准予扣除项目、所得税的缴纳、纳税申报时间、减免税优惠等方面对两种所得税进行了比较。
First, After a brief summarize of two taxes respectively, this report compares the taxes from several aspects as follows: laws in point, tax rate, deduction items, special treatment of taxation, etc.
我国长期以来采用“古典制”，不可避免经济性重复征税，因而近期应采取股利所得免税法，远期可采用归集抵免法。
We should, therefore, in the short term, resort to dividend gain levy and, in the long run, turn to the practice of integrated tax credit.
提高工薪所得税免税额一定能降低收入不平等吗?。
Does Elevation of Tax Exemption Necessarily Reduce Income Inequality?
企业所得税法第二十六条规定，符合条件的非营利组织的收入，为免税收入。
Article 26 of the EIT Law provides that the income derived by eligible not-for-profit organization is exempted income.
企业所得税法第二十六条规定，符合条件的非营利组织的收入，为免税收入。
Article 26 of the EIT Law provides that the income derived by eligible not-for-profit organization is exempted income.
应用推荐