超额累进税制,是指将纳税人的计税所得额,按照规定的级数分为若干段,各段都根据其超过上一段最高计税所得额的部分,按各该级适用税率分别计算应纳税额。例如:某国营小型企业全年利润12,000元,应纳税多少? 第一级 1,000元×10%=100元第二级 (3,500元—1,000元)×20%=500元第三级 (10,000元—3,500元)×28%=1,820元第四级 (12,000元—10,000元)×35%=700元 Excessive progressive taxation means that the taxable income of a taxpayer is divided into a number of stages in accordance with the prescribed series. Each section shall be calculated separately at the applicable tax rates at each level according to the part of the taxable income exceeding the previous maximum amount of taxable income Tax payment. For example: A small state-owned enterprise annual profit of 12,000 yuan, how much tax? The first level of 1,000 yuan × 10% = 100 yuan The second level (3,500 yuan -1,000 yuan) × 20% = 500 Third level (10,000 yuan - 3,500 yuan) × 28% = 1,820 yuan Fourth level (12,000 yuan -10,000 yuan) × 35% = 700 yuan