Registered tax examinations comprehensive guide: comprehensive examination full progressive tax rate

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Registered tax examinations comprehensive guide: comprehensive examination full progressive tax rate Powered By Docstoc
					Registered tax examinations comprehensive guide: comprehensive examination full
progressive rates

 registered tax examinations integrated
 "progressive rates," symmetry. Object to tax the full amount of taxes levied based on
progressive tax rates. A progressive tax rate. Where the tax base from more than a
certain level, that its full application of the corresponding tax rate bracket. Full
progressive tax rate has two characteristics: (1) of specific taxpayers, after
determining the taxable income, equivalent to the proportion of tax levied in
accordance with the method the calculation. (2) an unreasonable tax burden.
Especially in the cut-off points on a progressive tax was increased by leaps and
bounds, not reasonable. The increase in the tax even more than the increase in the
amount of tax object is not conducive to encourage taxpayers to increase revenue.
Such as our 1950 business tax on income tax, progressive tax rates applicable to the
full. It provides income of 300 yuan, the rate is 5%; from 300 to 400 yuan, the rate is
6%; more than 10,000 yuan, the rate of 30%. Suppose a taxpayer with annual income
amounted to 300 yuan, the taxable amount of 15 yuan (300 yuan × 5%); if the annual
income amounted to 400 yuan, the taxable amount of 24 yuan (400 yuan × 6%). If the
annual income amounted to 10,100 yuan, the taxable amount of 3,030 yuan (10,100
yuan × 30%). / Center>

				
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