纳税人税率档次与纳税人支付的实际税率之间的差别是个问题。
At issue is the difference between a taxpayer's tax bracket and the effective tax rate that taxpayer pays.
我们的建议往往能够协助客户降低实际税率，节省税费支出。
U. s. recommendations are often able to help customers reduce the effective tax rate, saving the expenditure of taxes and fees.
这这些公司当中，2008至2010年间的实际税率仅有18.5%。
Among these companies the average effective tax rate between 2008-10 was only 18.5%.
提议中还是有不少显而易见的好处，那些削减约束关税的国家必然伤及实际税率。
Also on offer were benefits that are easier to visualise. Some cuts in bound tariffs would have bitten into actual rates.
美国的企业税率是35%，但是许多企业在扣除经营成本之后所支付的实际税率要低得多。
The U. s. corporate tax rate is officially at 35 percent, but most companies pay far less after deducting their business expenses.
文章首先从FDI所面对的实际税率和税收优惠措施的效果两方面对此加以分析阐述，然后依此分析了我国涉外税收政策中存在的问题，并相应提出了自己的建议。
This paper analyses the effective tax rate and the effect of the favorable policy, and then puts forward a suggestion concerning China's taxation policy on FDI.
而WTO其他成员国讨论的是关税和补贴的最高限额，而不是实际的税率和补贴总额。
In the parallel universe of the WTO, members negotiate over maximum tariffs and subsidies, not the actual rates and sums.
日本的实际公司所得税率达到41%，为G20国家中最高，几乎是韩国的两倍。
Japan's effective corporate tax rate, at 41%, is the highest among G20 countries, and almost twice that of South Korea.
如果税率增长较快，或者生产力停滞不前，都将阻碍实际收入的增长。
It could grow even more slowly than that if taxes rise faster, he reckons, or if stagnant productivity impedes real-income growth.
他们实际上在为资本买单，将一直以较低的税率纳税。
They actually stump up the capital, and will continue to be taxed at the lower rate.
实际上，很多超级富豪认为他们的收入来自资本增值，而资本增值收入的税率比普通收入的税率还低，仅为15%。
Many of the super-rich see virtually all their income as capital gains, and capital gains are taxed at a much lower rate—15 percent—than ordinary income.
实际上，在所有税收水平上，在过去30年里联邦的有效税率一直呈现大幅下降的趋势，特别对收入水平处于顶端的人士而言。
The reality is that effective federal tax rates at every level of income have fallen significantly over the past 30 years, especially at the top.
报告指出，为了对实际应用的关税产生影响，约定关税的降幅应大到足以影响到实际应用的税率。
To have an impact on actual applied tariffs, bound tariff reductions will need to be deep enough to affect the actual rates applied, the study says.
在更高的税率和更低的收入面前，西方消费者再也不能自由自在的消费。实际上，为了漫长的退休生活，他们必须储蓄更多的钱。
Western consumers, facing higher taxes and lower benefits, will no longer have the freedom to spend; indeed, they will want to save more as they face long retirements.
“约束性超出”是指约定关税远高于实际关税的这么一个通常情况。对于约定的税率而言，它通常可以有很大的降幅空间。
'Binding overhang' -a common situation in which bound tariffs are much higher than actual tariffs-can often absorb even a very large cut in bound rates.
实际上，对从富人那里增收更多钱的第三个论据就是这提议并不是通过提高边际税率而执行的，而是通过制定更有效率的免税代码。
Indeed, the third argument for raising more money from the rich isthat it can be done not by increasing marginal tax rates, but by making the taxcode more efficient.
美国国会预算办公室（Congressional Budget Office）的数据显示，收入居中的那五分之一美国家庭实际承担的联邦税率从2000的16.6%下降至2005年的14.2%。
The effective federal tax rate for the middle fifth of households declined to 14.2% in 2005 from 16.6% in 2000, according to the Congressional Budget Office.
这些国家通常制定了“约束税率”——有上限，这些上限大大高于“应用”灌水，即实际关税；
They often have "bound tariffs" – ceilings, which are significantly above the "applied", that is, actual, tariffs;
依据法律规定，圣路易社区大学只能够选择实际增值金额、通货膨胀率或者百分之五的固定税率，三者中的最低值作为财产税收入。
The college is allowed only to increase its property tax revenues by the lowest of actual growth, the rate of inflation, or 5 percent.
依据法律规定，圣路易社区大学只能够选择实际增值金额、通货膨胀率或者百分之五的固定税率，三者中的最低值作为财产税收入。
The college is allowed only to increase its property tax revenues by the lowest of actual growth, the rate of inflation, or 5 percent.
应用推荐