marginal relief

简明释义

所得税减免界限

英英释义

例句

1.The government introduced a new tax policy that provides marginal relief for individuals earning just above the tax threshold.

政府推出了一项新的税收政策，为刚好超过税收门槛的个人提供边际救济。

2.In the latest budget, the minister announced marginal relief for families with multiple children.

在最新的预算中，部长宣布为有多个孩子的家庭提供边际救济。

3.Understanding marginal relief is crucial for taxpayers who are close to the income limits.

理解边际救济对接近收入限制的纳税人至关重要。

4.Many small businesses benefit from marginal relief on their corporate taxes, allowing them to reinvest in growth.

许多小企业在公司税上受益于边际救济，使它们能够重新投资于增长。

5.The financial advisor explained how marginal relief could help clients with high incomes reduce their tax burden.

财务顾问解释了如何通过边际救济帮助高收入客户减轻税负。

作文

In the realm of taxation and finance, the concept of marginal relief plays a crucial role in ensuring fairness and equity among taxpayers. Essentially, marginal relief refers to a tax benefit that is designed to alleviate the burden on individuals or businesses that find themselves on the threshold of a higher tax bracket. This mechanism is particularly important for those whose income is just above the limit for a lower tax rate but not significantly high enough to warrant the increased tax liability. By providing marginal relief, governments can help prevent what is often referred to as the 'tax cliff', where a small increase in income can lead to a disproportionately large increase in taxes owed.To illustrate this concept further, consider an individual who earns $50,000 per year. In a hypothetical tax system, the first $40,000 might be taxed at a rate of 10%, while income above that amount is taxed at 20%. If this individual receives a raise that brings their salary to $50,001, they would suddenly face a much higher effective tax rate on that additional dollar earned. Without marginal relief, this could discourage individuals from seeking raises or promotions, as the financial incentive may not outweigh the additional tax burden.Furthermore, marginal relief can also be beneficial for small businesses. For instance, if a small business owner’s profits increase slightly, they might find themselves pushed into a higher tax bracket. The implementation of marginal relief allows these entrepreneurs to retain more of their earnings, encouraging reinvestment into their businesses and fostering economic growth. This is particularly vital in a recovering economy where small businesses are often the backbone of job creation.The importance of marginal relief extends beyond individual taxpayers and small businesses; it also has broader implications for economic policy. By implementing systems that provide marginal relief, governments can create a more progressive tax system that supports low and middle-income earners while still generating necessary revenue for public services. This approach can help bridge the gap between different income levels, promoting social equity and reducing income inequality.However, the implementation of marginal relief is not without its challenges. Policymakers must carefully design these relief measures to ensure they are effective and do not lead to unintended consequences, such as excessive complexity in the tax code or loopholes that could be exploited by wealthier individuals. Additionally, there is the question of how to fund these relief measures without compromising essential public services.In conclusion, marginal relief serves as a vital tool in the landscape of taxation, offering a means to ease the financial strain on those at the cusp of higher tax brackets. It promotes fairness in the tax system, encourages economic growth, and supports social equity. As with any financial mechanism, it requires careful consideration and planning to maximize its benefits while minimizing potential drawbacks. Understanding the significance of marginal relief is essential for both taxpayers and policymakers alike, as it shapes the way we approach taxation and economic policy in our society.

在税收和金融领域，边际救济的概念在确保纳税人之间的公平和公正方面发挥着至关重要的作用。基本上，边际救济是指一种税收优惠，旨在减轻那些处于较高税级门槛上的个人或企业的负担。这个机制对于那些收入刚刚超过较低税率限额但又不够高以致于承担更大税负的人尤为重要。通过提供边际救济，政府可以帮助防止通常所称的“税收悬崖”，即收入的微小增加可能导致税款的急剧增加。为了进一步说明这一概念，考虑一个年收入为$50,000的个人。在一个假设的税制中，前$40,000的税率可能为10%，而超出该金额的收入则按20%征税。如果这个个人获得了一次使其工资达到$50,001的加薪，他们将突然面临对那额外一美元收入的更高有效税率。没有边际救济，这可能会阻止个人寻求加薪或晋升，因为经济激励可能无法抵消额外的税负。此外，边际救济对于小企业也非常有利。例如，如果一家小企业主的利润略有增加，他们可能会发现自己被推入更高的税级。实施边际救济使这些企业家能够保留更多的收入，鼓励他们将资金再投资于自己的企业，从而促进经济增长。这在经济复苏时期尤为重要，因为小企业往往是就业创造的支柱。边际救济的重要性不仅限于个体纳税人和小企业；它对经济政策也有更广泛的影响。通过实施提供边际救济的系统，政府可以创建一个更加渐进的税制，以支持低收入和中等收入者，同时仍能为公共服务产生必要的收入。这种方法可以帮助弥合不同收入水平之间的差距，促进社会公平并减少收入不平等。然而，边际救济的实施并非没有挑战。政策制定者必须仔细设计这些救济措施，以确保它们有效且不会导致意想不到的后果，例如税法过于复杂或富裕个人可能利用的漏洞。此外，还有如何资助这些救济措施而不影响基本公共服务的问题。总之，边际救济作为税收领域的重要工具，提供了一种缓解接近更高税级的个人的财务压力的方法。它促进了税制的公平性，鼓励经济增长，并支持社会公平。与任何财务机制一样，它需要仔细考虑和规划，以最大限度地发挥其益处，同时最小化潜在的缺点。理解边际救济的重要性对于纳税人和政策制定者而言都是至关重要的，因为它塑造了我们在社会中对待税收和经济政策的方式。