progressive income tax rate

基本解释

Businesses therefore pay the progressive income tax rate for individuals on their business income.
伙企业的合伙人征收所得税，他们从企业所获得的收入要按照累进税率交纳所得税。
The results show that: Firstly, the average tax rate of the dividend income is progressive among the different income groups.
通过实证分析发现：第一，股利所得税平均税率在城镇不同收入组之间都具有累进性；
tjyj.stats.gov.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.
建议对以前适用比例税率的所得改为适用超额累进税率，这符合对非勤劳所得课税的公正性。
86qb.com

If multinationals are guaranteed a lower tax rate from the progressive, statutory corporate income tax rate of 35% in exchange for closing tax credits, then small businesses that have enough revenue will either rush to incorporate to get the same benefit now that their tax credits have been removed, or jam their congressional leaders phone lines asking for the same cut to the statutory rate.
FORBES: On Corp Tax Reform, Small Business Wants In
First, an income-tax system with a single rate remains progressive—the rich pay a higher proportion of their income than the poor—as long as it is combined with a tax-free allowance.
ECONOMIST: The Conservatives toy with a politically risky idea
The result: The progressive rate structure of the federal income tax means income splitting combined with individual filing can only create marriage bonuses.
FORBES: Same-Sex Couples and Taxes