(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)

• extraordinary
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• extraordinary expenses
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• extraparochial