black goldვახ..
არაა ქვეყანაში საშუალო ფენა...პროგრესული ტაქს გადასახადი არც ისე ცუდია..
2499 იბეგრება 20% და 2500 30% არასწორად ანგარიშობს აქ ზოგიერთი...
ეგრე არაა..მოყვანილია მაგალითი აქ
https://en.wikipedia.org/wiki/Progressive_taxComputation
The functi0n which defines the progressive approach to an income tax, may be mathematically defined as a piecewise functi0n. In every piece (tax bracket), it must be computed cumulatively, considering the taxes which had already been computed to the previous tax brackets. Pictured is the effective income tax for Portugal in 2012 and 2013.
There are two common ways of computing a progressive tax, corresponding to point–slope form and slope–intercept form of the equation for the applicable bracket. These compute the tax either as the tax on the bottom amount of the bracket plus the tax on the marginal amount within the bracket; or the tax on the entire amount (at the marginal rate), minus the amount that this overstates tax on the bottom end of the bracket.
For example, suppose there are tax brackets of 10%, 20%, and 30%, where the 10% rate applies to income from $1 to $10,000; the 20% rate applies to income from $10,001 to $20,000; and the 30% rate applies to all income above $20,000. In that case the tax on $20,000 of income (computed by adding up tax in each bracket) is 10% × $10,000 + 20% × $10,000 = $1,000 + $2,000 = $3,000. The tax on $25,000 of income could then be computed two ways. Using point–slope form (tax on bottom amount plus tax on marginal amount) yields:
$ 3 000 + ( $ 25 000 − $ 20 000 ) × 30 % = $ 1 500 + $ 3 000 = $ 4 500. {\displaystyle \$3\,000+(\$25\,000-\$20\,000)\times 30\%=\$1\,500+\$3\,000=\$4\,500.} {\displaystyle \$3\,000+(\$25\,000-\$20\,000)\times 30\%=\$1\,500+\$3\,000=\$4\,500.}
Geometrically, the line for tax on the top bracket passes through the point ($20,000, $3,000) and has a slope of 0.3 (30%).
Alternatively, 30% tax on $20,000 yields 30% × $20,000 = $6,000, which overstates tax on the bottom end of the top bracket by $6,000 − $3,000 = $3,000, so using slope–intercept form yields:
$ 25 000 × 30 % − $ 3 000 = $ 7 500 − $ 3 000 = $ 4 500. {\displaystyle \$25\,000\times 30\%-\$3\,000=\$7\,500-\$3\,000=\$4\,500.} {\displaystyle \$25\,000\times 30\%-\$3\,000=\$7\,500-\$3\,000=\$4\,500.}
Geometrically, the line for tax on the top bracket intercepts the y-axis at −$3,000 – it passes through the point (0, −$3,000) – and has a slope of 0.3 (30%).
In the United States, the first form was used through 2003, for example (for the 2003 15% Single bracket):[50]
If the amount on Form 1040, line 40 [Taxable Income], is: Over— 7,000
But not over— 28,400
Enter on Form 1040, line 41 [Tax] $700.00 + 15%
of the amount over— 7,000
From 2004, this changed to the second form, for example (for the 2004 28% Single bracket):[51]
Taxable income. If line 42 is— At least $100,000 but not over $146,750
(a) Enter the amount from line 42
(b) Multiplication amount × 28% (.28)
© Multiply (a) by (b)
(d) Subtraction amount $5,373.00
Tax. Subtract (d) from ©. Enter the result here and on Form 1040, line 43
2500 ლარს ზემოთ არსებული ხელფასი შესაძლოა 30%-ით დაიბეგრება
