Question 2: What does the marginal tax rate mean? Marginal tax rate (MTR) is the proportion of tax in the incremental amount of tax object. If the personal income is excessively progressive, for example, the exemption amount is 3,500 yuan, then the income below 3,500 yuan is tax-free and the marginal tax rate is 0. When a person's monthly income reaches 3,700 yuan, the tax of 10 yuan should be paid according to the applicable tax rate, relative to the increase of 3,500 yuan in 200 yuan. Of course, this is calculated under the condition that housing provident fund and endowment insurance are tax-free. The marginal tax rate is 10 yuan /200 yuan =5%. When the income is 4,500 yuan, the increment becomes 1 0,000 yuan and the tax rate is 10%, then the tax is 100 yuan and the marginal tax rate becomes 10%.
Question 3: Marginal tax rate National tax rate The highest marginal tax rate of personal income tax and wage income in China is 45%. Judging from the countries in the world, especially developing countries, there are very few countries and regions that adopt such a high tax rate. Hong Kong's tax rate is 2% ~ 15%, Singapore's is 2% ~ 28%, Canada's is 17% ~ 29%, Japan's is 10% ~ 37%, and the United States is 15% ~ 39%. Australia collects 50% personal income tax after an annual income of 20,000 yuan. On February 29th, 2007, the 31st session of the 65438+ 10th the National People's Congress Standing Committee (NPCSC) voted and passed the decision on amending the individual income tax law. Since March 2008 1, the personal income tax threshold has been raised to 2000 yuan. At present, the personal income tax threshold of 20 13 is 3500 yuan.
Question 4: What is the difference between marginal tax rate and actual tax rate? Marginal tax rate (MTR) is the proportion of tax revenue in the increment of tax object, that is, the proportion of tax revenue paid by the increased part and the increased amount.
Example: The income increased from 1000 yuan to 2,000 yuan, an increase of 1000 yuan. Taxable amount of increase = 100, marginal tax rate = 100/ 1000, that is, taxable amount of increase/increase.
The actual tax rate is the symmetry of "nominal tax rate". It is the ratio of the actual tax amount to the tax object amount. When the actual tax amount is equal to the taxable amount, the actual tax rate is equal to the nominal tax rate, and the total amount of the collection object is equal to the taxable object. If not, the actual tax rate is different from the nominal tax rate.
For example, income 10000 and tax rate 10% should be 10000 * 1000%, but the actual tax rate is 500/ 10000 = 5.
Question: What are the highest marginal tax rates of individual income tax in oecd countries? During Germany 1999~200 1, the improvement measures introduced by the tax reform bill mainly include: reducing the personal income tax rate. The lowest tax rate was reduced from 25.9% to 19.9% in three steps, and the highest tax rate was reduced from 53% to 48.5% in 2000.
The United States reduces the personal income tax rate. By 2006, the highest personal income tax rate was reduced from 39.6% to 35%, and the three tax rates of 36%, 365, 438+0% and 28% were also reduced by 3 percentage points respectively. In addition, each taxpayer can get a tax refund of up to $300 a year, single-parent families can get a tax refund of up to $500, and parents can get a tax refund of up to $600.
In February, 2000, Canada announced a tax reduction plan of about 58 billion Canadian dollars, the main content of which is to reduce the personal income tax rate in an all-round way. By 2004, the income threshold of high-grade tax rate will be raised from the current 44,900 Canadian dollars and 89,800 Canadian dollars to 53 1000 Canadian dollars and 1062 Canadian dollars respectively, and the middle-grade tax rate will be reduced from 26% to 23%. The 5% personal income tax surcharge for high-income earners will be phased out. At the same time, increase the people's livelihood deduction of personal income tax.
On August 23, 2000, France announced a plan to reduce taxes120 billion francs for three years (until 2003), which was incorporated into the 200 1 finance bill through legislation. Its main contents are: reducing the personal income tax rate. Among them, the first four files have a large decline, and the last two files have a small decline. The highest tax rate will be reduced from 53.25% in 2000 to 52.75% in 200 1 year.
Question 6: What are marginal tax rate and average tax rate? 1. Marginal tax rate:
Concept: Marginal tax rate (MTR) is the proportion of tax revenue in the increment of tax object. If the personal income is excessively progressive, for example, the exemption amount is 3,500 yuan, then the income below 3,500 yuan is tax-free and the marginal tax rate is 0. When a person's monthly income reaches 3,700 yuan, the tax of 10 yuan should be paid according to the applicable tax rate, relative to the increase of 3,500 yuan in 200 yuan. Of course, this is calculated under the condition that housing provident fund and endowment insurance are tax-free. The marginal tax rate is 10 yuan /200 yuan =5%. When the income is 4,500 yuan, the increment becomes 1 0,000 yuan and the tax rate is 10%, then the tax is 100 yuan and the marginal tax rate becomes 10%.
Introduction: Marginal tax rate refers to the ratio of the tax paid to increase this part of income to the increase of income when increasing part of income. The average tax rate here is relative to the marginal tax rate, which refers to the ratio of total tax revenue to total income. Under the condition of proportional tax rate, marginal tax rate is equal to average tax rate. Under the condition of progressive tax rate, the marginal tax rate is often greater than the average tax rate. The increase of marginal tax rate will also lead to the increase of average tax rate. The greater the border tax rate rises, the more the average tax rate rises, and the stronger the ability to adjust income, but the greater the anti-incentive effect on taxpayers. Therefore. By comparing the two, it is easy to see the progressive degree of tax rate and the change of tax burden.
2. Average tax rate:
Concept: The tax rate of all taxable amounts to all taxable objects.
Introduction: The main contents are as follows: (1) Average progressive tax rate, that is, the ratio of taxable amount calculated according to tax rates at all levels to tax target amount. The income tax law stipulates that the taxable income is less than 1000 yuan, which is tax-free; When it exceeds 1000 yuan to 4000 yuan, the tax rate is 30%; When it exceeds 4000 yuan, the tax rate is 50%. If the total taxable income of a taxpayer is 6000 yuan, the total taxable amount is 1900 yuan and the average tax rate is 3 1. 67%.(2) Control the tax rate to balance the total burden level. For example, China's agricultural tax adopts the method of differential proportional tax rate to adapt to different situations in different regions. However, in order to control the national total burden level, the national average agricultural tax rate is determined to be 05.5% of the annual output of 65438+. According to the national average tax rate, the tax rates of provinces, municipalities directly under the central government and autonomous regions are stipulated respectively, which is the average tax rate of provinces, municipalities directly under the central government and autonomous regions. Provinces, municipalities directly under the central government and autonomous regions can also set their own tax rates according to this average tax rate. (3) Tax rate as tax planning and tax statistics. In order to analyze the changes of key tax sources, predict the changing trend and find out the factors that affect tax revenue, it is necessary to calculate the average tax rate according to the statistical data of tax sources, that is, to calculate the ratio of the total tax collected at different tax rates to the corresponding total tax, and use this as the basis for compiling tax plans.
Question 7: The so-called marginal tax rate is the question of how much tax should be paid for the increase of personal income.
If the income excluding tax is less than 10000 yuan, that is, the exemption amount is 10000 yuan, the marginal tax rate is 0.
The income between 10000-20000 is 0. 1%, which conforms to the concept of "marginal", so the marginal tax rate at this time is 0.1%;
Similarly, the income between 20000 and 30000 is 0.2%, and the marginal tax rate at this time is 0.2%.
Then, the income of 1 is 25,000, and his marginal tax rate is 0,0.1%,0.2%.
In the tax collection and management of various countries, individual income tax or inheritance tax will be divided into several grades, and different grades will adapt to different tax rates. These different tax rates are marginal tax rates.
So how much tax does this person with an income of 25,000 yuan always have to pay?
He has an income of 5,000 yuan, and the marginal tax rate of 0.2% applies, so at this time he pays 5,000 * 0.2% =10 yuan;
His income is 10000 yuan, which is applicable to the marginal tax rate of 0. 1%. At this time, he pays10000 * 0.1%=10 yuan.
He always pays taxes in 20 yuan. The tax he pays accounts for 20/25,000 = 0.08% of his income, which is his average tax rate.
What should be asked in the title is the average tax rate, not the marginal tax rate. The marginal tax rate has been given. There is a difference between the two.
The average tax rate is more clear to individuals, which can clearly tell us how much tax we bear;
Marginal tax rate plays a less important role in reflecting personal tax burden. Its significance lies in that it can tell you how much tax you will pay for new income if you work harder. If the marginal tax rate is high, it's not worth your efforts, because you have to pay more taxes.
Policymakers and researchers are usually more concerned about marginal tax rates. For example, personal income tax, corporate income tax, real estate tax, inheritance tax and other taxes are basically the higher the tax band, the higher the marginal tax rate, in order to balance income distribution and narrow the gap between the rich and the poor, but it will also have a negative impact on work enthusiasm. Therefore, in recent years, the mainstream trend of tax system in western countries is to reduce the marginal tax rate.
Question 8: What does the marginal tax rate mean? Hello, classmate, I'm glad to answer your question!
The word you said belongs to the vocabulary of futures industry. Mastering the vocabulary of futures industry can make you feel at home in the study of futures industry. The translation and meaning of this word are as follows: extra taxes and fees to be paid for earning 1 yuan. The tax rate will increase with the increase of income.
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Question 9: What does it mean that the poor often face a high effective marginal tax rate? ① Output tax = sales × tax rate ② Input tax refers to the value-added tax paid or undertaken by taxpayers when they purchase goods or accept taxable services.
Question 10: What is the marginal tax rate? Marginal tax rate refers to the ratio of the tax paid to increase this part of income to the increase of income when increasing part of income. The average tax rate here is relative to the marginal tax rate, which refers to the ratio of total tax revenue to total income. Under the condition of proportional tax rate, marginal tax rate is equal to average tax rate. Under the condition of progressive tax rate, the marginal tax rate is often greater than the average tax rate. The increase of marginal tax rate will also lead to the increase of average tax rate. The greater the marginal tax rate increases, the more the average tax rate increases, and the stronger the ability to adjust income, but the greater the anti-incentive effect on taxpayers.