短語詞組短語excess regressive income tax system 超額累退所得稅制excess of income over expenditure 收入超出支出excess income per capita 超額人均收入accumulative excess income rate 累計(jì)超額收益率international excess income tax 跨國超額利得稅excess income tax [稅收]超額所得稅excess income general method 超額收益綜合法international excess earnings or income 跨國超額收益或所得 返回 excess income