WTO的规定留给这些国家相当大的余地，经过20年的单边削减关税，大多数国家的关税水平都低于约定税率（bond rates），即贸易谈判达成协议的关税上限。
The WTO’s rules allow them plenty of scope: after two decades of unilateral tariff-cutting most of their tariffs are well below their “bound” rates, the ceilings agreed in the trade club.
未约定经营期的，可以在税法施行之日起五年内，按照其原适用的税率缴纳所得税。
Where there is no established period of operations, income tax may be paid using the original applicable tax rate for five years commencing on the date of the entry into force of the tax Law.
“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.
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.
此外，该法还向这些进口烟草产品征收24%的关税，高于亚美尼亚受世界贸易组织约定的15%的税率。
Moreover, the law imposes customs duties on such imported tobacco products at a rate of 24%, which is higher than Armenia's WTO bound rate of 15%.
此外，该法还向这些进口烟草产品征收24%的关税，高于亚美尼亚受世界贸易组织约定的15%的税率。
Moreover, the law imposes customs duties on such imported tobacco products at a rate of 24%, which is higher than Armenia's WTO bound rate of 15%.
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