超额累进税 meaning in Chinese
progressive tax in excess of specific amounts
surtax
Examples
- Land appreciation tax has four levels of progressive tax rate
土地增值税实行4级超额累进税率： - Income from wages and salaries shall be taxed by progressive rates ranging from 5 % to 45 % after a monthly deduction of 4 , 800 yuan ( effective from jan . 1 , 2006 )
工资薪金所得以每月所得减除4800元的费用(从2006年1月1日起执行)按5 %至45 %的超额累进税率计算。 - Income from wages and salaries in excess of specified amounts shall be taxed at progressive rates ranging from 5 percent to 45 percent ( see the appended tax rate schedule )
一、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（税率表附后） 。 - Based on the building of a model of progressive tax rate counting progress , the following paper , after a quantitative analysis on the phenomena of the tempestuousness of full progressive tax rate and the easement of extra progressive tax rate , and an analysis on the quick calculating deduction when extra progressive tax rate is involved in tax counting , makes abstract theories perspicuous , and promotes a deeper and more thorough understanding of progressive tax rate among the students
文章在对累进税率计税过程建立模型的基础上，对全额累进税率累进剧烈和超额累进税率累进缓和现象，以及用超额累进税率计税时所涉及的速算扣除数进行了定量分析，从而使得抽象的理论在推理中得到了明晰，有助于对累进税率更加深入和全面的理解。