| [Visitor (113.218.*.*)]answers [Chinese ] | Time :2024-03-06 | | For example, when the annual income is 1,000 yuan, the applicable tax rate is 10%; when the annual income is 1,500 yuan, the applicable tax rate is 10%, and the applicable tax rate for the excess 500 yuan is 20%; when the annual income is 2,000 yuan, 10% of the 1,000 yuan belonging to the first bracket is taxed, 20% is levied on the 500 yuan belonging to the second bracket, and 28% is levied on the 500 yuan belonging to the third bracketHowever, the applicable tax rate of the second bracket of income is 10% higher than that of the first bracket, and the applicable tax rate of the third bracket is 8% higher than that of the second bracket, showing a decreasing and progressive trend... |
| [Visitor (113.218.*.*)]answers [Chinese ] | Time :2024-03-06 | There is no single tax rate, the progressive tax rate is a multi-level tax rate structure, and the tax rate of each tax is composed of several different tax rates, including the lowest tax rate, the highest tax rate and several intermediate tax rates. Compared with the proportional tax rate, it can better reflect the principle of fair tax burden and amount of affordability, so that the taxpayer's burden level is compatible with the ability to pay taxes, but the calculation of its tax amount is relatively complicated. According to the progressive way of progressive tax rate, it can be divided into full progressive tax rate, excess progressive tax rate, full rate progressive tax rate, excess progressive tax rate and super progressive tax rate.
When the economy is booming, as production expands and employment increases, people's incomes increase accordingly, and the amount of taxes levied through progressive income tax also automatically increases at a faster rate, and the increase in taxes at a faster rate means that people's disposable income increases relatively little, so that the increase in consumption and aggregate demand is also relatively small, and ultimately curbs the effect of aggregate demand expansion and economic overheating. When the economy is in recession, the level of national output falls, personal income and corporate profits generally decline, and under the condition that the tax rate remains unchanged, government tax revenue will automatically decrease, and the disposable income left to people will also automatically decrease, so that consumption and aggregate demand will automatically fall less, thus playing a role in alleviating the economic recession.
Under the condition that the tax rate is given and unchanged, the tax automatically changes in the same direction with the economic cycle, and this automatic change in tax revenue coincides with the government's intention to raise taxes during economic boom times and reduce taxes during economic recession periods, so it is an automatic stabilizing factor in the economic system that helps to stabilize the economy. |
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