超额累进税率

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 .

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 %

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 .

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 .

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 " .

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 .