graduated tax glossary / 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。 graduated tax Read More »
progressive tax glossary / 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。 progressive tax Read More »
