实际税率又称“有效税率”、“实际负担率”。“名义税率”的对称。指实征税额与实际收益额的比例。实征税额是应征税额扣除减免税额以后缴纳的税额。例如某纳税人某月份销售某种产品取得收入10,000元,产品税税率为10%,经批准减征税额30%,则实征税额为700元,实际税率为7% (700元÷10,000元×100%)。实际税率和名义税率有时是相等的,有时不等。
... effective rate of interest 实际利率 effective rate of tax 实际税率 Effective Tax Rate 有效税率 假设税率为固定税率,而不是累进税率,纳税人支付税款的税率 ...
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2.1实际税率的定义 二、文献回顾 实际税率(Effective Tax Rates,ETR)是已有研究中普遍采用的用以衡量公 司所得税负担的指标(参Porcano,1986:Shevlin,1...
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... actual statistic radio button 实际统计单选钮 actual tax rate 实际税率 actual to buget values 实际与预算值之比 ...
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...的是“约束税率”(bound rates,各国可以提高进口关税或农业补贴的法定上限),而非各国目前使用的“实际税率”(applied rates)。两者的差距被称为“估值”(water)。
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·2,447,543篇论文数据,部分数据来源于NoteExpress
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%.
In the early post-war period, the corporate--now I'm going to talk-- there's a distinction between the rate that they charge and the actual amount that they take.
在战后初期,公司的...我要说明的是,政府规定的税率,与实际征收的税率之间存在着差异
It's because they're changing enforcement of the taxes and changing amounts of loopholes, so most countries have a tax rate of about a third, but corporations are paying less than a third of their profits to taxes.
是因为政府改变了征税的强制措施,并改进了征税中存在的漏洞,因此大多数国家的税率都在三分之一左右,但是公司实际支付的税额都少于,他们利润的三分之一
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