平均税率

改革后的个人所得税制应该是按照递增的平均税率但又是递减的边际税率对全部所得课税这两方面的结合。

The personal income tax after the reform should be the tax on the total income according to the combination of both the incremental average tax rate and the degressive marginal tax rate .

但一些人会说，如果简纳税1万英镑，而苏纳税3000英镑，简交的税就超出了公平的份额，即使她的平均税率较低。

But some would say that if Jane pays £ 10,000 and Sue pays £ 3,000 , Jane has contributed more than her fair share , even if the average tax rate she faces is lower .

中国呼吁中欧双方在欧洲拟议出台的太阳能电池板关税问题上展开更紧密磋商。此前，欧盟委员会（EuropeanCommission）已同意对中国产太阳能电池板开征平均税率为47%的关税。

China has called for closer negotiations with Europe over proposed solar panel tariffs after the European Commission agreed to levy tariffs averaging 47 per cent on Chinese made solar panels .

第一节分析了OECD国家法定税率、中央所得税税前基本扣除额、和税率门槛变动规律，对法定税率与边际税率和平均税率关系进行了比较。

The first section analyzes the statutory tax rates , basic deduction before central income tax , and the tax rate threshold change patterns of the OECD countries , and compares the relation between statutory tax rate and marginal tax rate and averaged tax rate .

全国平均税率不超过16%。

The national average is not much better at 16 % .

中等收入的人的平均税率大约为百分之三到百分之五。

About 3 to 5 percent is the average rate for moderate incomes .

有两个原因可以解释平均税率与边际税率的差距。

There are two main reasons for the gap between average and marginal rates .

如果平均税率与税基的变化成反比时，这个税被称作累退税。

If the average tax varies in an opposite direction to the tax base .

香港主要税种所得税的平均税率为17%。

Average income tax , the primary levy in the territory , is 17 per cent .

降税后，我国汽车整车平均税率13.8%，零部件平均税率6%。

After the cut , the average tariff on vehicles will stand at 13.8 percent , and 6 percent on parts .

最高收入阶层的平均税率继续上涨，1%的最高收入家庭的实际税率为31.2%。

Average rates continued to rise within the top quintile , with the top1 percent facing an effective rate of31.2 percent .

通过实证分析发现：第一，股利所得税平均税率在城镇不同收入组之间都具有累进性；

The results show that : Firstly , the average tax rate of the dividend income is progressive among the different income groups .

自大约1980年以来，美国1%的富人阶层的收入增多了，但平均税率却降低了。

Since around 1980 , average tax rates of the top 1 % of American earners have fallen as their incomes have risen .

边际税率和平均税率持续随收入提高而增加，但与三十年前相比，税务结构整体上差别缩小。

Marginal and average tax rates still rise with income , but overall tax structures are much flatter than they were a generation ago .

这意味着愿意承认美国需要提高平均税率水平。按高收入国家标准衡量，美国目前的平均税率非常低。

This means a willingness to accept that the US will need to raise its average tax level from what is , by the standards of high-income countries , a very low level .

作为世界第三大富人投资者他的去年的税率是17.4%，而他公司其他人的平均税率大概为36%。

The investor , believed to be the world 's third-richest man , said his income-tax rate amounted to17.4 % last year , whereas the average burden on others in his offices was36 % .

调整后，2007年关税总水平将由2006年的9.9%降低到9.8%，其中工业品平均税率为8.95%。

After the adjustment , the customs tariff rate in China will be reduced from 9.9 % in 2006 to 9.8 % in 2007 , of which , the industrial product average tariff rate is 8.95 % .

研究结果显示：目前我国个人所得税的实际平均税率很低，与测算出的拉弗最适税率有相当大的差距，因此在理论上平均税率的提高可以带来巨大的增税空间。

The result of study shows : the real average tax rate of Individual Income Tax at present is much lower than the optimum tax rate having been estimated , so the improvement of the average tax rate will bring enormous increasing of the tax income in theory .

在过去20年里，APEC成员已将平均关税税率从17%降至5%，将跨境商务成本降低了5%。

Over the past two decades Apec members have cut average tariffs from 17 per cent to 5 per cent , and shaved 5 per cent off cross-border business costs .

拉丁美洲国家的工业品出口商在本地区面临的平均关税税率比发达国家的高几倍。

Latin American exporters of manufactures face average tariffs in Latin America that are seven times higher than tariffs in industrial countries .

本文运用国际通行方法评估了我国消费、劳动和资本的平均有效税率，并将它与世界其它国家进行了比较研究。

This paper evaluates average effective tax rates of consumption labour and capital by the international standard method , and compares these rates with other countries .

一项国际调查显示，各国为获得投资而展开的竞争正在压低全球的企业税率，过去一年中，平均公司税率从27.2%降至26.8%。

Competition for investment is driving down corporate tax rates around the world , with average rates falling from 27.2 per cent to 26.8 per cent over the past year , an international survey has found .

介绍了有效平均和临界税率；

Analyses the effective average and marginal tax rate s ;

与平均个人所得税率和政府转移支付有所不同的是，间接税率的减小对经常项目差额的冲击是非线性的。

Differ from the average individual income tax rate and the government transfer payment , the impact of indirect tax rates on the current account balance is non-linear .

并以中国轿车工业的实际数据进行实证分析，考虑在贸易自由化的背景下，轿车产品的最优总体平均进口保护关税税率。

Further more , we use the statistic data of China 's automobile industry to adapt to the model and find the optimal average import tariff for imported automobile .