1) regressive nature
累退性
1.
The regressive nature and degree of regression of the value-added tax of China were analyzed,adopting the data of the average household consumption expenditure per person and income throughout the year 2007 of national urban residents.
采用2007年全国城镇居民家庭平均每人全年消费性支出与收入数据,对中国增值税的累退性和累退程度进行实证分析。
2) two regressiveness
两个累退性
3) digressive
[英][dai'ɡresiv] [美][daɪ'ɡrɛsɪv, dɪ-]
累退税率
1.
This article introduces digressive tax rate,analyses its advantages and disadvantages,and points out the various types of digressive tax in the current tax rules: turnover tax,accurate smooth tax and social security tax.
本文通过对累退税率的介绍,分析累退税率的优点和缺点,指出在现行税收制度中存在累退性质的税种:流转税、滑准税、社会保障税,并提出在新的一轮税制改革中可恰当应用累退税率来实现政府的政策目标,比如负个人所得税、特殊行业的企业所得税、生态税等等。
4) regressive effect
累退效应
6) degree of regression
累退程度
1.
The regressive nature and degree of regression of the value-added tax of China were analyzed,adopting the data of the average household consumption expenditure per person and income throughout the year 2007 of national urban residents.
采用2007年全国城镇居民家庭平均每人全年消费性支出与收入数据,对中国增值税的累退性和累退程度进行实证分析。
补充资料：累退所得税制
累退所得税制：税率随着个人应税收入的增加而下降的所得税制度。
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