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。

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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。

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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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The Revenue Act of 1945 repealed an excess profits tax, and reduced income and corporate tax rates.

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Any losses in excess of this amount will result in no current income tax benefit.

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Those earning in excess of the thresholds will pay tax on these items of income at 20%.

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