法定税率 meaning in English
national tariff
statutory rate
statutory tariff
Examples
- Import : starting from april 1 , 1996 , the import of equipment and raw materials purchased by newly established foreign - funded enterprises within the stipulatedtotal investment is subject to import tariff and import link tax
进口：自1996年4月1日起，对新批准设立的外商投资企业投资总额内进口的设备和原材料，一律按法定税率征收关税和进口环节税。 - If this is true , the rate of structural change and the rate of growth of the macro economy may be hampered . during the later parts of the eighties , several countries undertook ambitious tax reforms . a common trait of these tax reforms was a movement away from the high statutory tax rates - low tax base mold , toward lower rates and wider bases
而20世纪80年代后期许多国家的税制改革，其共性是从高法定税率、窄税基向低法定税率、宽税基转移，这可以看作是减少以往税制中内在的“资产重组偏祖性” 。 - And some experts even believe , the trend in the development of the iax system was , for quite some time , towards keeping high statutory tax rates , but simultaneously provide generous tax incentives tha t reduced the tax base . the basic asymmetry of tax system may favor large concerns , which may be in a better position to take advantage of the provisions in the tax code in certain states of nature . the result may be lower expected average and marginal tax rates , and a lower cost of capital , compared to newer and smaller companies
更有学者认为，在以往很长一段时间里，税制的发展趋势是高法定税率，同时附加大量税收激励来缩小税基，税制的这种基本不对称性对大公司有利，可以面对低预计平均和边际税率以及低资本成本，然而大公司基于其扩张性的组织结构，与富有弹性的内容提要小公司相比，它转变供求状况的适应能力相对迟缓，那么偏祖于大公司的税收政策可能会阻碍宏观经济增长率和结构调整。