excess income tax

基本解釋

Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.
外國企業(yè)的所得稅，按應(yīng)納稅的所得額超額累進(jìn)計算。
However, when the excess burden of distorting the leisure-income trade-off is included, marginal tax rates of far less than 100 percent are optimal.
但是，如果把扭曲閑暇—收入替換關(guān)系的超額負(fù)擔(dān)包括在內(nèi)，大大低於100%的邊際稅率才是最適的。
czx.xmu.edu.cn
It is in line with the fairness principle of levying on unearned income to change proportional tax rate to progressive tax rate in excess of specific amount.
建議對以前適用比例稅率的所得改爲(wèi)適用超額累進(jìn)稅率，這符郃對非勤勞所得課稅的公正性。
86qb.com

The Revenue Act of 1945 repealed an excess profits tax, and reduced income and corporate tax rates.
FORBES: Raise Taxes And Cut Government Spending To Reduce Debt? Not Really
Any losses in excess of this amount will result in no current income tax benefit.
FORBES: Don't Rush To Recognize Capital Gains Or Losses
Those earning in excess of the thresholds will pay tax on these items of income at 20%.
FORBES: Problems With The Pending Fiscal Cliff Deal