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国营小型企业在第二步利改税之后,从一九八五年一月起,实行按新的八级超累进税率征收所得税。最近不少同志对超额累进税率及其速算扣除数的计算有所议论,现就此问题谈谈个人的看法。建国以来,我国税制对企业征收所得税实行过三种不同的方法。一是按全额累进税率计征;二是按固定的比例税率计征。三是按超额累进税率计征。按全额累进税率计征所得税,
After the second step, the state-owned small enterprises started to levy income tax at the new eight-tier progressive tax rate starting from January 1985. Recently, many comrades have discussed the calculation of excess progressive tax rates and their quick deductions. We are now going to talk about personal opinions on this issue. Since the founding of our nation, our country’s tax system has implemented three different methods for collecting income tax on enterprises. First, according to the full progressive tax rate; Second, according to a fixed percentage of tax rates. Third, according to excess progressive tax rate levy. Income tax levied at full progressive tax rate,