income tax surcharge

英 [ˈɪnkʌm tæks ˈsɜːtʃɑːdʒ]

美 [ˈɪnkʌm tæks ˈsɜːrtʃɑːrdʒ]

n. 所得税附加额

If his income is high enough he will have to pay higher-rate tax and investment income surcharge on the dividend.
如果他的收入很高，他就必须缴纳高税率的税和股息的投资收入附加税。
The implementation of consumption-type VAT would lead to revenue of the main factors reducing the value-added tax reduction, urban maintenance and construction tax reduction in corporate income tax surcharge for education of the reduction and the increase in these areas.
实行消费型增值税将导致财政收入减收的因素主要有增值税的减少、城市维护建设税的减少、教育费附加的减少和企业所得税的增加这几方面。
With large amounts of data, by measuring transformation impact of VAT, urban maintenance and construction tax, corporate income tax surcharge for education, quantitatively describe the transformation on direct effects of fiscal revenue in Jiangxi.
借助大量的数据，通过测算转型对增值税、城市维护建设税、教育费附加和企业所得税影响，定量地说明转型对江西财政收入的直接效应。