| 1. | Land appreciation tax has four levels of progressive tax rate
土地增值税实行4级超额累进税率： |
| 2. | Progressive tax rate , as a major concept in the taxation , is frequently used in income tax
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。 |
| 3. | In regard to salaries tax , it is relatively more complicated since progressive tax rate or standard tax rate may apply
计算应缴薪俸税款则较为复杂，须比较累进税率和标准税率，以确定何者适用。 |
| 4. | This is because under personal assessment , tax is calculated at progressive tax rates on the aggregated income from all sources
因为按个人入息课税方式计税须将全部收入合并并以累进税率计算税款。 |
| 5. | The balance will then be subject to progressive tax rate after deducting personal allowances or standard tax rate . that is to say , a person taxed at standard rate is also eligible to claim the home loan interest deduction
馀款则以累进税率在扣除个人免税额后或标准税率徵税，亦即是说，如某人以标准税率缴税，他亦符合资格申索居所贷款利息扣除。 |
| 6. | If you want to compute your tax liability under personal assessment , you may make use of the salaries tax computation available in the ird homepage , as both salaries tax and tax under personal assessment are computed at similar progressive tax rates
如你想计算选择以个人入息课税后你所需缴交的税款，你可以利用本局网页中的用来计算薪俸税的程式，因为薪俸税和个人入息课税同样都是以相同的累进税率计算应课税款。 |
| 7. | Under personal assessment , tax is calculated at progressive tax rates on the aggregated income of the individual or of the couple , if married from all sources . from this total income , business losses , approved charitable donations , interest payments on money borrowed for purpose of producing property income , personal allowances and concessionary deductions may be allowed . tax is then charged on the balance at progressive tax rates similar to those used for salaries tax
以个人入息课税方法计税，必须将个人如已婚，则将夫妇两人的所有收入合并，再减去业务上的亏损认可慈善捐款为赚取物业收入而借款所须支付的利息个人免税额以及各项特惠免税额后，按薪俸税的累进税率计算应缴税款。 |
| 8. | 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
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。 |
| 9. | Home loan interest deduction is a concessionary deduction , which means the loan interest paid , together with any other deductions as applicable , will be deducted from a person s assessable income under salaries tax , or from his total income under personal assessment . the balance will then be subject to progressive tax rate ( after deducting personal allowances ) or standard tax rate . that is to say , a person taxed at standard rate is also eligible to claim the home loan interest deduction
居所贷款利息是一项特惠扣除，意指所缴付的贷款利息，连同任何其他可享有的扣除，会从有关人士在薪俸税项下的应评税入息或在个人入息课税项下的入息总额（如他选择以个人入息课税方式评税）中扣除。 |
