单词 | effective tax rate |
释义 | effective tax rate The average tax rate that is applicable in a given circumstance. In many cases the actual rate of tax applying to an amount of income or to a gift may not, for various reasons, be the published rate of the tax; these reasons include the necessity to gross up, the complex effects of some reliefs, and peculiarities in scales of rates. The effective rate is therefore found by dividing the additional tax payable as a result of the transaction by the amount of the income, gift, or whatever else is involved in the transaction. |
随便看 |
|
英汉经管词典收录了5297条经济管理类英汉双解词条,基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法,是学习及工作的有利工具。