Income from wages and salaries shall Be taxed at progressive rates ranging from 5% to 45%
The rapid calculation of deducted amount for calculating payable tax amount for the taxable income to which the progressive rates are levied on income in excess of specific amounts, for details see attached Tables 1, 2 and 3.
income from wages and salaries shall be taxed at progressive rates ranging from 5% to 45% (see the appended tax rate schedule).
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income. The tax rates are as follows:
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.
2. A heavy progressive or graduated income tax.
Land Appreciation Tax shall adopt four level progressive rates as follows:
Progressive, proportional, and regressive taxes
Between 1997 and 2000, cumulative imports to China will top 700 billion US dollars.
Taxes can be further categorised as proportional, progressive or regressive.
The Excess Tax Burden of Stock Market in China:Is It in the Forbidden Area of the Laff Curve;
That's more than we can allow you free.
excess limitation on tax credit
A tax will be referred to as progressive where the tax rate increases as the base increases.
Input tax = Purchasing price x Deduction rate
In a graduated tax scheme the more one earns, the more one pays.