statutory tax rate

英 [ˈstætʃətri tæks reɪt]

美 [ˈstætʃətɔːri tæks reɪt]

网络法定税率; 名义税率

What is the effective tax rate? Why might it be different from the statutory tax rate?
什麽是有效税率？为什麽它可能与法定的税率不同？
The empirical results are as follows. Firstly, as a whole, effective tax rate of the listed companies is lower than their statutory tax rate.
实证结果发现：从整体上看，我国上市公司的有效税率低于适用税率。
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.
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 statutory tax rate of the home country and the statutory/ effective tax rate of the host country play a role in this way.
母国法定税率u、东道国法定税率u和东道国有效税率t通过这种渠道发挥作用。
The second section studies the deducted items before tax and statutory tax rate change patterns as well as expense deduction and tax rate grade adjusting mechanisms of the OECD countries.
第二节研究了OECD国家税前扣除项目和法定税率变动规律以及费用扣除和税率级距调整机制。