3) classify synthesize income tax system
分类综合所得税制
1.
In this paper,author expounds strongpoint and disadvantages of synthesize income tax system and classify income tax system model and classify synthesize income tax system,as well as their applicable conditions,besides author analyses abuse of China actual classify income tax model and necessity of reform that model,that is,put in practice the classify synthesize income tax sy.
通过对综合所得税、分类所得税、分类综合所得税三种税制模式优缺点及适用条件的阐述说明,分析我国分类所得税存在的弊端及改革之必然,即最早在2006年采用分类综合所得税制模式;此种模式是我国借鉴国内外实践之经验、从理论上比较三种模式之优劣、分析考虑我国之具体国情的理性选择。
6) allocation of income tax
所得税分摊
补充资料：累进所得税制(progressive income tax)
累进所得税制(progressive income tax):税率随着个人应纳税款的增加而上升(
直至达到某一点为止)的所得税制度。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条