In cases where imported goods, to which contractual tariff rate or preferential tariff rate is applicable are subject to temporary rate, the lower tariff rate shall apply.

税率的进口货物有暂定税率的，应当适用暂定税率；适用协定税率、特惠税率的进口货物有暂定税率的，应当从低适用税率；适用普通税率的进口货物，不适用暂定税率。

youdao

Under Spain's favourable tax laws, temporary non-Spanish residents are taxed at 24%, with minimal social security contributions, as compared to the top rate of 43% for Spanish nationals.

西班牙税法十分优惠，非西班牙国籍的临时居民按24%征收所得税，再缴纳数额很小的社会保险费，相比之下，西班牙公民的最高税率能达到43%。

youdao

Temporary tariff rate may be applied to imported goods within a specified period of time.

对进口货物在一定期限内可以实行暂定税率。

youdao

That's why Labour is proposing to build 25, 000 new affordable homes and a temporary cut to the rate of VAT.

BBC: Plan to remove 'granny flat' council tax

The former president of the SEIU, Andrew Stern, has called for the repatriation of over a trillion dollars of capital by a (temporary) repatriation tax rate of 5.25% (from 35%).

FORBES: Dear Budget Supercommittee: It's Time To Grow Up

Executive emails went on to blame the increase in the Social Security tax that started on January 1, when temporary rollbacks in the rate that were put in place during the economic downturn expired.

FORBES: Wal-Mart Emails Reveal Customers Under Financial Stress