Businesses therefore pay the progressive income tax rate for individuals on their business income.

伙企业的合伙人征收所得税，他们从企业所获得的收入要按照累进税率交纳所得税。

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In a progressive tax system, where richer people pay a higher average tax-rate, more income going to top earners automatically means higher tax revenue.

在累进税制系统中，富人要承担更高的平均税率，富裕阶层的更多收入自然意味着更高的税金收入。

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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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If multinationals are guaranteed a lower tax rate from the progressive, statutory corporate income tax rate of 35% in exchange for closing tax credits, then small businesses that have enough revenue will either rush to incorporate to get the same benefit now that their tax credits have been removed, or jam their congressional leaders phone lines asking for the same cut to the statutory rate.

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First, an income-tax system with a single rate remains progressive the rich pay a higher proportion of their income than the poor as long as it is combined with a tax-free allowance.

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The result: The progressive rate structure of the federal income tax means income splitting combined with individual filing can only create marriage bonuses.

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