The over-rate progressive tax rate refers to the division of taxation grades based on the relative ratio of the amount of taxation objects (such as output value profit rate, capital profit rate, sales profit rate, cost profit rate, etc. ), and the corresponding differential tax rate is specified respectively. For one step, the excess will be taxed at the higher tax rate. Based on the above definitions, Which of the following items are taxed at progressive rates of excess rates:. ["China's law stipulates that the value-added tax rate of land does not exceed the amount of deducted items; the rate of land value-added tax is greater than the amount of deducted items.", "The rate of industrial and commercial income tax levied in the early days of the People's Republic of China is divided into 21 levels, and the tax rate for income less than 300 yuan; the tax rate for income over 10,000 yuan.", "The tax rate of China's corporate income tax. Eligible small and meager enterprises are levied at the tax rate; high-tech enterprises that the country needs to support are levied at the tax rate.", 'Chinese law provides that the consumption tax rate for liquor, the consumer tax rate for rice wine, and the consumption tax rate for beer.']