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根据“降低税率,统一税制,税利分流,税后还贷”的所得税制改革的总思路,本文认为:统一企业所得税制以采用七级超额累进税率为宜。这七级超额累进税率的设计是: 级数级距税率扣除数负担率 1 1万元以下 5％ 0 5％ 2 1—3万元 10％ 500元 8.3％ 3 3—5万元 15％ 2000元 11％ 4 5—10万元 20％ 4500元 15.5％ 5 10—20万元 25％ 9500元 20.25％ 6 20—40万元 30％ 19500元 25.12％ 7 40万元以上 35％ 39500元按照这一设计,七级超额累进税率,具有以下优点: 1、七级超额累进税率适应我国企业的实际情
According to the general idea of the reform of the income tax system of “lowering the tax rate, unifying the tax system, diverting taxes and profits, and repaying the after-tax”, this article argues that it is appropriate to adopt a seven-over-advanced tax rate to unify the enterprise income tax system. The design of these seven levels of over-progressive tax rate is as follows: The series level The tax rate Deduction The burden rate 1 1 million 5% 0 5% 2 1-3 million 10% 500 yuan 8.3% 3 3-5 million 15% 2000 Yuan 11% 4 5-10 million 20% 4500 yuan 15.5% 5 10-20 million 25% 9500 yuan 20.25% 6 20-40 million 30% 19500 yuan 25.12% 7 400000 yuan 35% 39500 yuan According to this A design, seven progressive tax rate, with the following advantages: 1, seven progressive tax rate to adapt to China’s actual situation