Actual tax collecting rate refers to tax rate specified in enterprise income tax regulations and its implementation regulations or lower tax rate regulated by tax treaty.

 
  • 實(shí)際征收率是指企業(yè)所得稅法及其實(shí)施條例等相關(guān)法律法規規定的稅率,或者稅收協(xié)定規定的更低的稅率。
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