| 累进税率定量分析初探 |
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| 引用本文： | 刘明. 累进税率定量分析初探[J]. 西安财经学院学报, 2007, 20(3): 27-29 |
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| 作者姓名： | 刘明 |
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| 作者单位： | 西安财经学院,经济学院,陕西西安,710061 |
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| 摘 要： | 累进税率是税收学中一个非常重要的概念,在所得税中经常使用。文章在对累进税率计税过程建立模型的基础上,对全额累进税率累进剧烈和超额累进税率累进缓和现象,以及用超额累进税率计税时所涉及的速算扣除数进行了定量分析,从而使得抽象的理论在推理中得到了明晰,有助于对累进税率更加深入和全面的理解。
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| 关 键 词： | 税收学 全额累进税率 超额累进税率 定量分析 |
| 文章编号： | 1672-2817（2007）03-0027-03 |
| 收稿时间： | 2007-04-06 |
| 修稿时间： | 2007-04-06 |
A Preliminary Exploration into the Quantitative Analysis on Progressive Tax Rate |
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| LIU Ming. A Preliminary Exploration into the Quantitative Analysis on Progressive Tax Rate[J]. Journal of Xi‘an Institute of Finance & Economics, 2007, 20(3): 27-29 |
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| Authors: | LIU Ming |
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| Abstract: | Progressive tax rate,as a major concept in The Taxation,is frequently used in income tax.Based on the building of a model of progressive tax rate counting progress,the following paper,after a quantitative analysis on the phenomena of the tempestuousness of full progressive tax rate and the easement of extra progressive tax rate,and an analysis on the quick calculating deduction when extra progressive tax rate is involved in tax counting,makes abstract theories perspicuous,and promotes a deeper and more thorough understanding of progressive tax rate among the students. |
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| Keywords: | The Taxation full progressive tax rate extra progressive tax rate quantitative analysis |
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