Effective Tax Rate
网友投稿• 2022-01-05 13:59:30 •阅读88
指纳税方纳税时所实际负担的有效税率，该税率考虑了各种税收优惠和相关税收政策对税率的影响，因而与名义税率（nominal tax rate）有所偏差。有效税率的计算方法为实际已付总税款与应课税收入的比值。
The rate a taxpayer would be taxed at if taxing was done at a constant rate, instead of progressively. Calculated as total tax paid divided by taxable income. This is the net rate a taxpayer pays if you include all forms of taxes.
本文来源于网友自行发布，不代表本站立场，转载联系作者并注明出处