判斷題超額累進(jìn)稅率是根據(jù)課稅對(duì)象的全部按照與之相適應(yīng)的稅率計(jì)算納稅,就是依據(jù)課稅對(duì)象對(duì)應(yīng)的最高級(jí)次的稅率計(jì)算納稅

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