名义税率

对我国关税征收中名义税率与实际税率差距过大问题的思考

Thoughts on of the large gap between NRP and ERP in Chinese tariff

同时，因资料的可获得性又产生了名义税率和实际税率的差距。

At the same time , there is a gap between nominal tax rate and actual tax rate because of the availability of reference .

无论是印花税名义税率还是实际税负，各国（地区）之间相差很大，而中国大陆地区都偏低。

Both the nominal and real rate of stamp tax varies greatly among countries and regions , and both are quite low in Chinese mainland .

结合图表分析发现，大陆地区银行流转税负明显高于台湾地区，所得税负与台湾地区趋于一致，综合税负在名义所得税率降低的影响下，目前已经低于台湾地区。

Based on the chart analysis , the turnover tax burden in mainland is obviously heavier than that in Taiwan , while the income tax burden across the Taiwan Straits is reaching unanimity .

通过比较几种确定名义关税税率的方法，认为依据行业所必需的增值额逆算出名义关税税率的方法是适合于我国的方法。

Through comparison on several methods used to define the nominal tariff rate , the author suggest that the method of defining the nominal tariff rate through the necessary added value for each industry is suitable for China .

两税合并政策下，税收征管机关的税收工作标准发生改变，税收征管力度可能随之调整。同时，两税合并使得上市公司的名义所得税率发生变化，盈余管理程度可能会随之浮动。

Under the influence of the policy , the tax work standards which Tax collection authority based on change , and the tax collection is adjusted at the same time ; the nominal income tax rate of listed company changes with the floating degree of earnings management .

本文利用投入产出表和统计年鉴相关数据，在结合房地产业实际的基础上，将名义税负分解为税率带来的增税效应和抵扣带来的减税效应，并对房地产业中间投入水平进行重构。

Based on a combination of actual situation of the real estate and input-output tables , the nominal tax rate of VAT can be interpreted by tax increases and deductible effects .