超额累进税率是指把同一计税基数划分为相应等级，分别适用各等级的税率分别计算税额，各等级税额之和才是应纳税额。
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.
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.
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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