| 词条 | Surtax | ||||||||||||
| 释义 |
A surtax may be a tax levied upon a tax,{{huh|date=November 2012}} or a tax levied upon income. United KingdomIn 1929, Supertax (which had been introduced in the Finance Act 1909 at the rate of 6 old pence in the pound (2.5%) on incomes over £5,000 per year) was renamed Sur-tax. By 1934, the rate was variable from 1 shilling to 7 shillings and sixpence in the pound (5% to 37.5%). It was replaced by income tax in 1973.
United StatesPrevious examples of a broadly levied surtax in the United States include one imposed to help finance the Vietnam War during the Lyndon B. Johnson administration. It essentially consisted of calculating one's ordinary federal income tax liability and then adding another 10% to it, the amount of the surtax. As the US income tax system at the time was highly progressive, the surtax was much higher on those with higher incomes, as a 10% surtax imposed on a tax rate of 20% would result in an overall rate of 22%, and the same surtax imposed on a rate of 50% would result in an overall rate of 55%. Some antiwar protesters refused to pay the tax and stated that while they were not anarchists and understood the need for and positive role played by government in many areas, they wanted none of their tax money going to a war that they felt was immoral.{{Citation needed|date=July 2009}} The surtax was repealed well before the war ended in Vietnam. Surtaxes can be imposed on other taxes. They are usually imposed on the grounds of moral justification; they only affect persons who are already paying taxes rather than extending taxation to new areas or persons who are not previously being taxed. A surtax of 4.3 percent was recently proposed on incomes over $500,000 by Congress to alleviate the alterations to the Alternative Minimum Tax code in the United States.{{when|date=February 2017}} A surtax was proposed as part of the 2009–2010 health care reform in the United States.[2] See also
References1. ^{{cite web|url=http://www.hmrc.gov.uk/history/taxhis6.htm |archive-url=http://webarchive.nationalarchives.gov.uk/20130605212626/http://www.hmrc.gov.uk/history/taxhis6.htm |dead-url=yes |archive-date=2013-06-05 |title=[ARCHIVED CONTENT] HM Revenue & Customs: Taxation: World War II and PAYE |publisher=Webarchive.nationalarchives.gov.uk |date= |accessdate=2014-01-25}} 2. ^{{cite web|last=Donmoyer |first=Ryan J. |url=https://www.bloomberg.com/apps/news?pid=newsarchive&sid=a3wUXb42NPX0 |title=U.S. House May Include Surtax on Wealthy in Health-Care Package |publisher=Bloomberg |date=2009-07-07 |accessdate=2014-01-25}} 2 : Taxation in the United Kingdom|Taxation in the United States |
||||||||||||
| 随便看 |
|
开放百科全书收录14589846条英语、德语、日语等多语种百科知识，基本涵盖了大多数领域的百科知识，是一部内容自由、开放的电子版国际百科全书。