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- 累进税率(progressive tax rate)
累进税率是随税基的增加而按其级距提高的税率。是税率的一种类型。
累进税率的确定是把征税对象的数额划分等级再规定不同等级的税率。征税对象数额越大的等级,税率越高。采用累进税率时,表现为税额增长速度大于征税对象数量的增长速度。它有利于调节纳税人的收入和财富。通常多用于所得税和财产税。
累进税率对于调节纳税人收入,有特殊的作用和效果,所以现代税收制度中,各种所得税一般都采用累进税率。 - mbalib by Alvin Liu
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中文詞彙
progressive tax
詞彙解釋
與累退稅相反,累進稅指應課稅收入增加,稅款佔應課稅收入的比例上升,即應課稅收入愈高,稅率愈高。換句話說,在這稅務制度下,高收入人士所交的稅率高於低收入人士。香港也是採用這制度,只不過收入到了某個水平,納稅人只須按標準稅率交稅。
- 信報財經新聞 by Alvin Liu
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- DPR mengusulkan pengenaan pajak penjualan barang mewah (PPnBM) secara progresif untuk mendorong penggunaan maupun ekspor barang mewah. "Kita minta pemerintah memberlakukan pajak progresif untuk barang mewah untuk meningkatkan pemakaian domestik dan ekspor." kata Wakil Ketua Panitia Anggaran DPR Harry Azhar Azis kepada Investor Daily, di Jakarta, Rabu (19/ 11 - dirjen pajak by Eko Wahyu Setiawan
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- Прогресивният данък е данък, нарастващ с нарастване на дохода. Wikipedia - by Petar Tsanev
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- Щом веднъж някой реши да подкрепи прогресивен данък, трябва да се заеме с теоремата за уникалността: коя конкретна система от прогресивни данъчни ставки подкрепя от милиардите данъчни таблици, които могат да бъдат измислени, всяка от които изпълнява ограничението на дефиницията? - Георги Ангелов by Petar Tsanev
- До сега словаците плащаха прогресивен данък върху приходите започващ от 10% до 38%, а фирмите плащаха данък от 25%. - econ.bg деловият портал by Petar Tsanev
- Моята задача е да изследвам причините, които могат да се изтъкнат, за да се предпочете плосък данък пред прогресивен данък. - media times review by Petar Tsanev
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