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问:什么是超额累进征收办法,实行超额累进征收办法有什么好处? 答:目前我国对手工业合作社、合作商店等合作组织征收所得税,是采取超额累进的办法征收的。超额累进征收办法和全额累进征收办法一样都是属于累进税制,两者的税率也都是随着所得额(即利润额)的增加而提高。但是它们不同的地方,是在所得额增加到一定程度,需要提高一级税率的时候,全额累进是对全部所得额都按高一级的
Q: What are the benefits of over-progressive levying and implementing over-levied levies? A: At present, the income tax levied on cooperative organizations such as handicraft cooperatives and cooperative stores in China is levied on the basis of an excessively progressive approach. Excessive progressive levying methods are the same as progressive levying methods, and the tax rates of both are also increased as the amount of income (ie, the amount of profits) increases. But the difference between them is that when the amount of income increases to a certain extent and the tax rate at first level needs to be raised, the full-scale increment is based on the higher level of total income