超额累进企业所得税率测算

摘要

After discussing the theory and necessity of the progressive rates levied on enterprise income in excess of specific amounts, this paper calculates the tax rate, the tax level and the tax bracket by using the data of a city in south Jiangsu province in 2013. By learning foreign experience, the paper also points out the superiority of the progressive rate. It would be benefit for the reform of enterprise income tax system.%在研究超额累进企业所得税理论依据和必要性的基础上，选取苏南某地级市2013年企业所得税相关数据，借鉴国外相关经验，测算超额累进企业所得税级次、级距与税率，论证超额累进企业所得税的优越性，以推进我国企业所得税制的改革。