名义税率 meaning in Chinese
apparent tax rate
crest speed
Examples
- Tariff structure is related to the effective rate of protection ( erp ) , gradually increasing tariff structure means that erp often is higher than nominal tariff rate , but the special national situation in china makes for not simply using the tariff upgrade theory directly . we need to assort with the nominal tariff rate of various commodities based on the principle of " providing " necessary " protection to the most needed industry " , henceforward realize tariff upgrade on such a basis . at the same time , we have to carry out low erp , or even negative protection on some industries , which do n ' t even need protection relatively
关税结构影响着关税的有效保护率，逐级而升的关税结构表示有效保护率通常大于名义关税率，但我国的特有国情决定了我国不能简单地套用关税升级理论，而应依据“给予最需要保护的产业以其‘必需’的保护”这一原则来协调税则中各种商品的名义税率，在此基础上实现关税升级，同时不得不对某些相对不是特别需要保护的产业实行较低的有效保护率，甚至是负保护。 - It concentrates in : the low point of beginning levying taxes , the much name tax rate , and the heavy tax burden , the absurdity standard of the expenses deduct , the uncertain boundary of various taxation income item , and the imperfect system and the backward means of levy and management for taxes . therefore , these lead to evade tax seriously and the function of regulation allotment the income ca n ' t be fully played
集中体现在：起征点低，名义税率多，税负过重，费用扣除标准不合理，各类课税所得项目界限难以界定，税收征管制度不完善、手段落后，从而导致偷漏税严重，不能充分发挥其调节分配、组织收入的功能。