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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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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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".

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。

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When Progressive Rates are cut the people making the most money accrue the greatest benefit.

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With progressive rates, additional dollars are subjected to higher marginal rates even though the first dollars qualify for lower rates.

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In lieu of a full repeal of the Bush era tax cuts revenue should be raised from those who can most afford it through higher progressive rates.

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