0 an extra tax that is paid by people who earn more than a particular large amount, or an extra tax that is added to something that is already taxed -- 超额累进所得税；附加税
The national income of this country has increased tenfold, and the surtax rates have trebled, and the surtax takings have increased twice.
We know that surtax payers will benefit to the extent of £38 million a year.
In other words, the surtax payer gets no more than the standard rate payer.
It will not mitigate family income surtax when eventually it falls, as it will if the low-paid worker becomes better off.
The main reason is that there is a vast industry devoted to relieving high income earners of their liability to income tax and surtax.
One does not pass a vote of congratulations every time one meets someone who pays surtax.
What specially hits the middle-class man is the fact of surtax beginning at £2,000.
Again, there has been no mention of the overlap of surtax and the new combined income tax, which will bear quite hardly on surtax payers.
