graduated taxglossary / graduated tax, 累进税 graduated tax(1)累进税 税率随纳税人收入的提高而提高。 (2)分级遗产税 根据继承人和被继承人关系的亲疏确定税率的遗产税。 词条贡献者 法律翻译Jane,毕业于欧洲顶尖的高级翻译学院,专注翻译各类与私募及对冲基金设立有关的法律文件。
progressive tax progressive tax, 累进税 progressive tax 累进税 一种税率随纳税人应税所得的增加而提高的分级税,与累退税〔regressive tax〕相对。
graduated tax graduated tax A tax employing a rate schedule with higher marginal rates for larger taxable bases (income, property, transfer, etc.) — Also…