Tax rate -

Japanese: 税率 - ぜいりつ

One of the tax requirements, along with the taxable object and tax base. It refers to the ratio applied to the tax base to calculate the amount of tax. When the tax base is determined by quantity, it is shown as a fixed amount per unit of the tax base, and when it is determined by amount or value, it is often shown as a percentage. There are several ways to determine the percentage, such as a proportional tax rate that is set in proportion to the amount, or a progressive tax rate that is set progressively.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

課税物件，課税標準と並ぶ課税要件の一つ。税額を算出するため課税標準に対して適用される比率をいう。課税標準が数量をもって定められる場合は課税標準につき単位あたり一定の金額で示され，金額あるいは価額によって定められる場合は百分比で示されることが多い。百分比の定め方には，金額などに比例して定められる比例税率，累進的に定められる累進税率などがある。

出典　ブリタニカ国際大百科事典小項目事典ブリタニカ国際大百科事典小項目事典について　情報

<<: Rectification

>>: Xing-li-da-quan (English: The Complete Work of Xing-li)