累进税率

累进税率定量分析初探

A Preliminary Exploration into the Quantitative Analysis on Progressive Tax Rate

第一部分是关于个人所得税税率形式在比例税率与累进税率之间的选择。

The first part introduces the selection between the proportional tax rate and the progressive tax rate .

我国现行的个人所得税采用的是超额累进税率制。

Our current individual income tax rate is based on the surtax system .

连续累进税率：对所得税运行模式的一点改进

On the Continuous Progressive Tax Rate

工资、薪金所得，适用超额累进税率，税率为百分之五至百分之四十五五、资薪金所得如何计算个人所得税？但同时应计入个人当期工资、薪金收入计征个人所得税。

Income from wages and salaries shall Be taxed at progressive rates ranging from 5 % to 45 %

累进税率是税收学中一个非常重要的概念，在所得税中经常使用。

Progressive tax rate , as a major concept in The Taxation , is frequently used in income tax .

如今中国实行工薪所得9级超额累进税率，但是草案将取消15%和40%两档税率。

China currently uses a nine-bracket progressive rating system , but the draft would eliminate the15 and40 percent levels .

主要讨论利息税的政策属性，政府对利息税作用的预期并就进一步优化利息税政策提出变20%的统一比例税率为超额累进税率；

This paper mainly discussed the policy property of interest tax and analyzed the expectation of Chinese government on it .

计算应缴薪俸税款则较为复杂，须比较累进税率和标准税率，以确定何者适用。

In regard to salaries tax , it is relatively more complicated since progressive tax rate or standard tax rate may apply .

我国当前存在超额累进税率级距过多、个人所得税税率过高、税率设定不公平等问题。

Our present existence extra progressive tax rate , individual income tax payments too high , the tax rate set injustice problem .

将纵向公平原则用于个人所得税制度的优化，主要解决税基的选择和累进税率的累进程度问题。

What vertical equity principle applies optimal personal income taxation system is confronted with choosing tax base and the progressive degree of Progressive Taxation .

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。

Proponents of an accessions Proponents normally argue that it should be levied at progressive rates on the lifetime cumulative amount of gifts received .

调整个人所得税九级超额累进税率的建议&调整方案不应忽视对财政收入的影响

The Suggestion for Adjusting " Nine Grades Excess Progressive Rates " of the Individual Income Tax & The Adjusting Scheme Should not Ignore the Impact on Fiscal Revenues

我国个人所得税法采用的是分类课税模式下的超额累进税率与比例税率并存的税率形式。

Individual income tax law of our country by the tax is the classified under the mode of extra progressive tax rate of proportional rate coexist with form .

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。

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 " .

在大多数州里，地方所得税的基本结构与联邦所得税相同，也有累进税率表、准许种种免税和减税额。

In the majority of states , the local income tax corresponds to the federal income tax in its basic structure in that it provides a progressive rate schedule and allows for various personal exemptions and deductions .

德国现行的水资源税只有废水污染税，明确定义了征税对象，累进税率给纳税人提供一个适应的过程，并且鼓励纳税人减少对水资源的污染。

The existing water resource taxation in Germany only taxes the wastewater pollution . The revenue target is clear defined . Progressive tax rate provides the taxpayers an adjustment process . It also encourages taxpayers to reduce water pollution .

适用超额累进税率的应税所得计算应纳税额的速算扣除数，详见附表一、二、三。具体数据见附录中的材料安全数据表。

The rapid calculation of deducted amount for calculating payable tax amount for the taxable income to which the progressive rates are levied on income in excess of specific amounts , for details see attached Tables 1 , 2 and 3 .

一是借鉴国外经验，完善税收制度：建议实行分类与综合税制模式；改革课税单位，合理规范扣除项目；简化分级累进税率，降低最高税率。

First , learn from foreign experience , and improve the taxation system : proposes classification and comprehensive implementation of tax system model ; reform taxation units ; reasonably regulate the reduction ; simplify the classification progressive tax rates , and reduce the top rate .