累进税率是根据征税对象数量或金额的多少,分等规定递增的多级税率。应税数量越多或金额越大,适用税率也越高。累进税率能体现量能负担原则,使纳税人的负担水平与负税能力相适应,但税款计算较复杂。累进税率具体可分为全额累进税率、超额累进税率、全率累进税率、超率累进税率、超倍累进税率等多种形式。我国现行的集体企业所得税、个人所得税中工资、薪金所得等,均采用超额累进税率。国营企业工资调节税实行超率累进税率。而个人收入调节税则实行超倍累进税率。
消费税比所得税更优,定额税率制比累进税率制更好。
Consumption taxes are better than income taxes, and flatter rates are better than steeply progressive ones.
累进税率自有其道理,既然富裕者有能力在他们的收入中负担更多的比例。
There is a case for progressive taxation, since the well-off can afford to pay more even as a percentage of income.
累进税率的累进程度取决于社会福利函数的类型和劳动供给弹性的大小。
Progressive degree of progressive tax rate depends on the type of Social welfare function and labour supply elasticity.
Well, we do have a graduated tax system.
嗯,我们有累进税率制度。
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