Rates are not low by international standards, and their structure is already quite progressive; yet because they are applied to a slender base, the US income tax raises barely 8 per cent of gross domestic product. 以国际标准衡量,美国的税率并不低,税率结构的累进程度也相当高;但由于它们所适用的税基较为狭窄,因此美国所得税收入仅相当于国内生产总值(gdp)的8%。
A heavy progressive or graduated income tax. 征收高额累进税。
Progressive tax rate, as a major concept in The Taxation, is frequently used in income tax. 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。
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 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
Our present existence extra progressive tax rate, individual income tax payments too high, the tax rate set injustice problem. 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。
Thirdly, the government should implement more stricter progressive consumption tax and income tax, and by doing this we can improve the national happiness level due to reducing income inequality and waste of resources and other ways. 第三,政府要更多地实施累进的消费税和所得税,这样可以通过减少资源浪费和收入不平等来提高一国的整体幸福水平。
Individual income tax is the most effective tax adjustment towards income distribution, and its essential lies in the degree of progressivity. The progressive degree of individual income tax affects the adjustment results of income distribution. 个人所得税是调节收入再分配的最直接税种,累进程度是其核心要义,个人所得税的累进程度影响着其调节收入分配的效果。
Compared to withholding paying, categorized and levy collection and management model, with a comprehensive declaration of independence declaration by combining the progressive realization of all the people to declare personal income tax to maturity is a sign. 比起代扣代缴,分类分项征收的征管模式,实行自主申报与综合申报相结合,逐步实现全民自行申报,是个人所得税走向成熟的标志。