1)optimum tax rate最适税率
1.Utilizing the existing statistical data of China, we calculate the optimum tax rate of the Individual Income Tax of our country.在此基础上，利用我国现有的统计资料，计算我国个人所得税的最适税率。
2)Appticable Tax rate适用税率
英文短句/例句
1.Payable tax amount = taxable income amount x applicable tax rates-rapid calculation of deducted amount应纳税额＝应纳税所得额×适用税率－速算扣除数
2.If the sales amounts have not been accounted for separately, the higher tax rate shall apply.未分别核算销售额的，从高适用税率。
3.Application of prefrential income tax rate, and exemption of income tax.适用优惠所得税税率，及所得税免除
4.In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.适用出口税率的出口货物有暂定税率的，应当适用暂定税率。
5.The preferential income tax rate applied is 20, 15 or 10 per cent.适用的优惠所得税税率为20％、15％或10％
6.The preferential income tax rate applied is 15 per cent.适用的优惠所得税税率为24%或15%
7.income from remuneration for personal service shall be taxed at a flat rate of 20%.劳务报酬所得，适用比例税率，税率为百分之二十。
8.Otherwise, the tax department shall apply the highest rate in computing the Business Tax: payable.未分别核算营业额的，适用最高税率。
9.Income from wages and salaries shall Be taxed at progressive rates ranging from 5% to 45%工资、薪金所得,适用超额累进税率,税率为百分之五至百分之四十五
10.Our company will import amylum made in UK. Is it dutiable under the most –favored –nation rates or the ordinary tax rate?我公司进口英国产的改性淀粉。请问适用最惠国税率还是普通税率？
11.income from wages and salaries shall be taxed at progressive rates ranging from 5% to 45% (see the appended tax rate schedule).工资、薪金所得，适用超额累进税率，税率为百分之五至百分之四十五（税率表附后）。
12.Hello! amylum originates from UK is dutiable under the most-faored– nation rate.您好！进口原产地为英国的改性淀粉适用最惠国税率征收关税。
13."Income from author's remuneration shall be taxed at a flat rate of 20%, the amount of tax payable however shall be reduced by 30%."稿酬所得,适用比例税率,税率为百分之二十,并按应纳税额减征百分之三十。
14.Tariffs (including range and scope of bindings, GSP provisions, rates applied to members of free-trade areas/customs unions, other preferences)关税（包括约束幅度和范围、普惠制规定、适用于自由贸易区/关税同盟成员的税率、其他优惠）
15.The rapid calculation of deducted amount for calculating payable tax amount for the taxable income to which the progressive rates are levied on income in excess of specific amounts, for details see attached Tables 1, 2 and 3.适用超额累进税率的应税所得计算应纳税额的速算扣除数，详见附表一、二、三。
16.Article 62. Tariff rate and customs value applied on the day when the customs issues the payment of duties is applicable to imported articles.第六十二条进境物品，适用海关填发税款缴款书之日实施的税率和完税价格。
17.Date of application of tariff rate for transit goods will be worked out by the Customs General Administration separately.转关运输货物税率的适用日期，由海关总署另行规定。
18.Circular of the Ministry of Finance, the State Administration of Taxation of the People's Republic of China, on Tax Refund Rates Applicable for Steel Products used "for Export after Processing Only"Sold by Designated Steel Enterprises财政部、国家税务总局关于列名钢铁企业销售"加工出口专用"钢材适用退税率的通知
相关短句/例句
Appticable Tax rate适用税率
3)maximum tax rate最高税率
4)optimal tax rate最优税率
1.Problem of dynamic optimal tax rate design:Stackelberg differential game model;动态最优税率设计问题:一个Stackelberg微分对策模型
2.This paper makes a comparative analysis on the respective ideas of "public economy" and "public selection"of Masgrave and Buchanan,two great characters in finance,from these four aspects:public expense increase,majority judgment rule,optimal tax rate and fiscal competition.马斯格雷夫认为公共支出增长是社会福利提升的表现;多数裁定规则在某种程度上是社会偏好的集中,累进税率是最优税率,财政竞争会带来资本寻租;布坎南认为公共支出增长是官僚谋求政府预算最大化的结果,多数裁定规则使公共决策中存在"财政剥削",单一税率(统一税率)最优,财政竞争会带来高效率。
5)optimal ratio最适比率
6)Optimal personal income tax rate最优所得税税率
延伸阅读
税率 据以计算应纳税额的比率。在与实际税率相比时,又称名义税率。税收要素之一。体现征税的深度，是衡量税收负担轻重的重要标志。在一定限度内，征税对象和税目不变的情况下，税率与税额的增减成正比。国家在运用税收取得财政收入时，经常通过变动税率来调整收入规模；在运用税收调节经济时，也经常通过变动税率来鼓励或限制某种经济的发展。 税率的类型较多。按税率与税基的关系划分，通常有比例税率、累进税率和定额税率三类。比例税率不随税基变化而变化；累进税率随税基增加而累进提高；定额税率则是以定额形式表示的单位实物量的税率。 分析税收负担轻重，要注意区别名义税率和实际税率。实际税率是实纳税额占征税对象数额的比率。当实纳税额小于应纳税额，或税基小于征税对象数额，或两个条件同时具备时,实际税率均小于名义税率。例如,在对企业所得按55％的税率征税时,假定全部所得10000元，均属税基,也没有减税或免税,则应纳税额为5500元，实际税额也是5500元,其实际税率等于名义税率,均为55％。如果从应纳税额中减税25％,为1375元,则实纳税额4125元。在其他条件不变时,实际税率为41.25％。如果从全部所得额中扣除2000元不予计税，税基即为8000元，在其他条件不变时，实纳税额为4400元，实际税率为44％。如果上述两个条件同时具备，则实纳税额为3300元，实际税率为33％。
