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。
However, when the excess burden of distorting the leisure-income trade-off is included, marginal tax rates of far less than 100 percent are optimal.
但是，如果把扭曲闲暇—收入替换关系的超额负担包括在内，大大低于100%的边际税率才是最适的。
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.
外国企业的所得税，按应纳税的所得额超额累进计算。
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.
外国企业的所得税，按应纳税的所得额超额累进计算。
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