征税时应考虑什么PPT课件.ppt

terms Inheritance tax A tax imposed by government on the receipt of wealth from a deceased person. Marginal tax rate The additional percent of tax on an additional dollar of income or expenditure Proportional tax A tax that takes a constant percentage of one’s income as income rises. * terms Value-added tax A tax collected as every stage of production and distribution, with a credit for taxes at the preceding stage so that no accumulation or cascading of taxes occur. * terms Horizontal equity Justice or fairness in the distribution of benefits or burdens between people or communities in simila