(1)附加税
对应税所得依基本税率征税后，再按一定税率附加征收的税。

(2)附加累进所得税
依累进税率对超过规定数额的应税所得征收的税。在英国，该税种在1927年取代了附加所得税〔super-tax〕,并于1973年被废止。
(→super-tax)

• defensum
• de feodo
• defer
• deferment
• deferral
• deferral of taxes
• deferral period
• deferral state
• deferred annuity
• deferred annuity contract
• deferred charge
• deferred claims
• deferred compensation
• deferred credit
• deferred dividend policy
• deferred income
• deferred interest bonds
• deferred lien
• deferred life annuity
• deferred payment
• deferred-payment annuity
• deferred sentence
• deferred shares
• deferred stock
• defiance