术语“累进税”的详细信息

英译术语:

progressive tax

汉语语境:

2005年个人所得税法的修正仅是局部微调，没有弥补其根本缺陷，我国个人所得税法的改革和完善任重而道远。本文借鉴近年来各国个人所得税法律制度改革的合理因素，研究我国个人所得税法的根本缺陷，探讨进一步完善的五个关键路径:分类征收向分类与综合相结合的征收模式转变；减少累进税率级次，降低最高边际税率；规范税收特别措施；采用基本扣除与专项扣除相结合的方式，建立弹性税制，推广税收指数化和完善征管法律制度。

英语语境:

Amendment of the law of Individual Income Tax still exists a lot imperfection for improvement in the adjustment of nation's individual income tax in 2005 was only part of it. The reform and perfection of it remains a long and ardous journey. By making reference to the individual's income tax law of foreign countries, this article puts forward five suggestions for the improvements of China's individual income tax law: classification of income should change into comprehensive plus classification income; The highest tax rate should be reduced and bands of progressive tax rates should be lessen and simplified; before tax deduction and starting taxation point should be elastic instead of being rigid; and perfecting tax levy law system．