我国现行税率有比例税率、累进税率和定额税率三种。累进税率是随着课税对象所得额的大小划分若干等级确定逐级递增的税率。它能适合纳税人的负担能力，体现纳税能力大者多纳税，能力小者少纳税的原则，可以灵活地调节收入、调节利润所得。一般适用于所得课税和财产课税。我国 The current tax rate in our country is proportional tax rate, progressive tax rate and fixed tax rate. Progressive tax rate is determined by the taxable object amount of income divided into several levels to determine the level of incremental tax rate. It can suit taxpayers ’affordability, reflect taxpayers’ ability to pay tax more, taxpayers with fewer taxpayers, and adjust their incomes flexibly. Generally applicable to income tax and property tax. My country