7级超额累进税率七级超额累进税率

导读 8月科学教育网小李来为大家讲解下。7级超额累进税率，七级超额累进税率这个很多人还不知道,现在让我们一起来看看吧！7级超额累进税率In th...

8月科学教育网小李来为大家讲解下。7级超额累进税率，七级超额累进税率这个很多人还不知道,现在让我们一起来看看吧！

7级超额累进税率

In the United Kingdom, the highest income tax rate is set at 45% of net taxable income. However, the so-called “seven-tier super-tax” is a mechanism designed to gradually impose higher rates of income tax on the top tiers of earners. This taxation system works by applying accumulating marginal tax rates on various levels, beginning with a 20% tax rate on income above £100,000 and ending with a 45% rate on incomes of £150,000 or more.

The seven-tier super-tax system was introduced in 2013 as a way to raise additional revenues to combat the country's growing budget deficit. The Conservative-led coalition government of the time announced the policy with the intention of ensuring that those with higher incomes paid more in taxes than those on lower incomes. As such, the super-tax provided an ‘across the board’ increase in the percentage of income taken in tax from the highest earners, with the highest rate increasing from 40% to 45%.

However, opposition to the super-tax quickly emerged. Critics argued that the system was both overly complex and unfair to those with larger incomes - a form of double-taxation, in effect. The Labour Party particularly expressed their disagreement and suggested that the system be replaced with a single tax rate, which would leave the tax burden unaltered for those on middle incomes, but with higher earners paying more.

Despite this criticism, the seven-tier super-tax has proven to be very popular with the British public. Since its implementation, the government has raised an additional £7 billion in taxes from Britain's top earners. This windfall of revenue has allowed the government to invest in major infrastructure projects, as well as programmes intended to reduce poverty and stimulate economic growth.

Overall, the seven-tier super-tax has clearly been successful in terms of raising additional revenues for the government, although it remains a controversial policy. Critics are still unconvinced by the fairness of the system and its complexity, while others continue to question the amount of revenue raised given the amount of bureaucracy involved. Despite this, it is likely that the seven-tier super-tax will remain in place for the foreseeable future, and is likely to continue to raise significant levels of revenue for the government.

七级超额累进税率

七级超额累进税率是指根据实现所得总额逐级加计税率来收税，以累进方式实行的一种税收制度。所以，所得税法可以把税率从较低的税率开始，逐步升高到较高的税率，从而直到实现一定比例的税收，这就是七级超额累进税率。

一、定义

七级超额累进税率，是指根据实现所得总额逐级计算征收的税收，税收的计算采取累进的方式。也就是说，在一定范围之内是按照一定的税率收取税收，在这个范围之后，超出这个范围的部分，就会采取更高的税率来收取税收。

二、优点

（一）兼顾收入效率和公平性：根据此税收制度，在确定税收税率时采用梯形累进计税方式，可以兼顾收入效率和公平性，同时避免财政收支失衡的情况。

（二）提高低收入者收入：此税收制度可以确保低收入者的税负降低、收入增加，有利于帮助低收入者改善生活水平，从而发挥出其应有的社会发展和经济发展作用。

（三）照顾收入高者：梯形累进税收制度还有利于照顾收入更高者，因为在它的加税过程中，有较高的税率层次，便于在提高收入水平的同时，加强对收入更高者的税收征收。

三、弊端

（一）税务管理工作繁多：此税收制度包括了许多层次的税率，税务管理人员为了按照不同的税收税率实施税收征收，需要繁多的报表处理和记录工作。

（二）实行难度大：在实行此税收制度的过程中，财政收支的变化是很复杂的，同时还有很多的技术和计算工作，实行程度也较高。

（三）增加经济负担：此税收制度可能会增加企业和居民的经济负担，从而影响经济发展。