• 基本释义

1.progressive taxation
累进税制收藏指正
2.international research in the resource taxation, the types including Out-related taxes, Profit taxes and Property taxes, in details: Fixed fee, Specific or ad valorem duty, Higher rate of income tax, Progressive profit tax, Resource rent tax, Brown tax, Product-sharing, Resource rent tax with equity, and Carried interest.
国外资源税的主要类型：产出型资源税、利润型资源税和财产型资源税，以及国际上常用的资源税课征方式：固定费用、从量与从价税、较高税率的收入所得税、累进利润税、资源租用税、布朗税、产品共享、股权替代和附带权益；收藏指正