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.

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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.

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“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.

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