Under a progressive system, the amount of a tax owed depends both on the person who earns the income and the year in which that income is received.

累进税的多少则取决于挣取收入的个人以及收入发生的年份。

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Through more than one year of actual operation, the weaknesses of the new enterprise income tax system were gradually appear.

通过一年多的实际运行，新企业所得税制度所存在的不足，也逐渐显现出来了。

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Universal credit - being introduced by Work and Pensions Secretary Iain Duncan Smith this year - aims to simplify the welfare system by replacing a number of existing working-age benefits, including the income-based jobseeker's allowance, income-related employment support allowance, housing benefit, working tax credit, child tax credit and income support.

BBC: mum and daughter