协定税率
xié dìnɡ shuì lǜ
- 名conventional tariff
协定税率-
适用协定税率、特惠税率的进口货物有暂定税率的，应当从低适用税率；
In cases where imported goods , to which contractual tariff rate or preferential tariff rate is applicable are subject to temporary rate , the lower tariff rate shall apply .
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税收协定对此规定的税率低于税收法律规定税率的，应适用税收协定规定的税率。
If the tax rate prescribed in the said tax treaty is lower than that prescribed in the tax law , the tax rate prescribed in the said tax treaty shall apply .