tax progression

• 累进税

tax progression的用法和样例：

例句

1. Our current individual income tax rate is based on the surtax system.
   我国现行的个人所得税采用的是超额累进税率制。
2. A tax will be referred to as progressive where the tax rate increases as the base increases.
   当税基增长，税率亦增长时，这个税就是累进税。