然后，用薪俸税的计税方法，以 递增税率 ( progressive rates )计算税款，而高收入人士则用标准税率(standard rate)按未扣免税额前的入息计税。
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Chapter 4 aimed at progressive rates. and the amount deducted from the three-level simulation and test.
针对累进税率、扣除额以及级距三个方面进行模拟与检验并相应得出在综合所得税下的税目税率表。
参考来源 - 我国个人所得税累进性制度设计·2,447,543篇论文数据，部分数据来源于NoteExpress
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。
Proponents of an accession normally argue that it should be levied at progressive rates on the lifetime cumulative amount of gifts received.
主张征收继承税的人通常认为应按收到馈赠品的整个期间的累计数按累进税率课税。
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