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超率累进税率的税种
释义
目前,采用超率累进税率的是土地增值税。
超率累进税率即以征税对象数额的相对率划分若干级距,分别规定相应的差别税率,相对率每超过一个级距的,对超过的部分就按高一级的税率计算征税。
法律依据
《土地增值税暂行条例》第七条规定
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principle of common interest
principle of compensation for the use of funds
principle of comprehensiveness
principle of conflict of obligations
principle of consensus by the permanent members of the Security Council
principle of consistence of all cabinet members
principle of consistency
principle of contemporanea exposito
principle of convenience for both court and litigants
principle of correspondence between subjectivity and objectivity
principle of democratic centralism
principle of democratic management
principle of depending on social power
principle of dictatorial divorce
principle of direct trial
principle of discretionary action of sentencing
principle of discretion of security measures
principle of disposition
principle of economical issuance of currency
principle of effective control
principle of effectiveness
principle of equality
principle of equality and mutual benefit
principle of equality of nationality
principle of equitable burden-sharing
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更新时间:2025/2/6 3:43:35