Concept: Marginal tax rate (MTR) is the proportion of tax revenue in the increment of tax object. If the personal income is excessively progressive, for example, the exemption amount is 3,500 yuan, then the income below 3,500 yuan is tax-free and the marginal tax rate is 0. When a person's monthly income reaches 3,700 yuan, the tax of 10 yuan should be paid according to the applicable tax rate, relative to the increase of 3,500 yuan in 200 yuan. Of course, this is calculated under the condition that housing provident fund and endowment insurance are tax-free. The marginal tax rate is 10 yuan /200 yuan =5%. When the income is 4,500 yuan, the increment becomes 1 0,000 yuan and the tax rate is 10%, then the tax is 100 yuan and the marginal tax rate becomes 10%.
Introduction: Marginal tax rate refers to the ratio of the tax paid to increase this part of income to the increase of income when increasing part of income. The average tax rate here is relative to the marginal tax rate, which refers to the ratio of total tax revenue to total income. Under the condition of proportional tax rate, marginal tax rate is equal to average tax rate. Under the condition of progressive tax rate, the marginal tax rate is often greater than the average tax rate. The increase of marginal tax rate will also lead to the increase of average tax rate. The greater the marginal tax rate increases, the more the average tax rate increases, and the stronger the ability to adjust income, but the greater the anti-incentive effect on taxpayers. Therefore. By comparing the two, it is easy to see the progressive degree of tax rate and the change of tax burden.
2. Average tax rate:
Concept: The tax rate of all taxable amounts to all taxable objects.
Introduction: The main contents are as follows: (1) Average progressive tax rate, that is, the ratio of taxable amount calculated according to tax rates at all levels to tax target amount. The income tax law stipulates that the taxable income is less than 1000 yuan, which is tax-free; When it exceeds 1000 yuan to 4000 yuan, the tax rate is 30%; When it exceeds 4000 yuan, the tax rate is 50%. If the total taxable income of a taxpayer is 6000 yuan, the total taxable amount is 1900 yuan and the average tax rate is 3 1. 67%.(2) Control the tax rate to balance the total burden level. For example, China's agricultural tax adopts the method of differential proportional tax rate to adapt to different situations in different regions. However, in order to control the national total burden level, the national average agricultural tax rate is determined to be 05.5% of the annual output of 65438+. According to the national average tax rate, the tax rates of provinces, municipalities directly under the central government and autonomous regions are stipulated respectively, which is the average tax rate of provinces, municipalities directly under the central government and autonomous regions. Provinces, municipalities directly under the central government and autonomous regions can also set their own tax rates according to this average tax rate. (3) Tax rate as tax planning and tax statistics. In order to analyze the changes of key tax sources, predict the changing trend and find out the factors that affect tax revenue, it is necessary to calculate the average tax rate according to the statistical data of tax sources, that is, to calculate the ratio of the total tax collected at different tax rates to the corresponding total tax, and use this as the basis for compiling tax plans.