我国个人所得税法规定,工资、薪金所得适用超额累进税率。超额累进与全额累进的计算方法不同。在所得额增加需要提高一级税率时,全额累进办法是对全部所得额都提高一级税率征税;而超额累进办法则只对所得额增加的部分提高一级税率征税。由此可见,超额累进办法,税收负担更为合理,但分级适用税 China’s personal income tax law stipulates that wages and salaries apply to excess progressive tax rates. Excessive progressive and full progressive calculation method is different. When the increase in the amount of income requires a higher level of tax rate, the full progressive approach is to raise the level of taxation on all incomes by one level, while the excessively progressive approach only increases the level one rate of taxation on the portion of the increase in income. This shows that the excessively progressive approach, the tax burden is more reasonable, but grading applicable tax