税务术语释义一

HEATS

　　保护关税(Protective Tariff)保税制度(Bonded System)布鲁塞尔估价定义(Brussels Definition of Value BDV)差别关税(Differential Duties)

　　差价关税(Variable Import Levies)产品对产品减税方式(Product by Product Reduction of Tariff)超保护贸易政策(Policy of Super-protection)

8 n7 ~! o0 M1 m$ ~1 K ) b2 ?5 L" ^+ r+ d

　　成本(Cost)出厂价格(Cost Price)

, W) N, \/ Z( g* i, e

　　初级产品(Primary Commodity)初级产品的价格(The Price of Primang Products)

% [/ h0 c( F0 N( ?$ D4 n' ` ( \- B3 ?4 R' c* L, z

　　出口补贴(Export Subsidies)出口动物产品检疫(Quarantine of Export Animal products)出口管制(Export Contral)

+ [3 Z/ y( l" p0 Y 2 J* b6 F& w' Z7 F% w* H! k

　　出口税(Export Duty)出口退税(Export Rebates)　　

( z2 p" u! ]) K. S' ~

　　出口信贷(Export Finance)出口限制(Export Restriction)　　

# @+ H/ @" Y6 v. l, S$ u* k $ ^- a0 n! h; Z

　　出口信贷国家担保制(Export credit Guarantee)出口许可证(Export Licence)储备货币(Reserve Carreacy)处于发展初级阶段(In the Early Etages of Development)处理剩余产品的指导原则(The Guiding Principle of Clealing With the Surplus Agricultural Products)船舶(Vessel)

　　从量税(Specific Duty)从价(Ad Valorem)

3 |$ N; j' M1 O( ~/ F

　　从价关税(Ad Valorem Duties)单方面转移收支(Balance of Unilateral Transfers)动物产品(Animal Product)

　　多种汇率(Multiple Rates of Exchange)反补贴税(Counter Vailing Duties)　　

　　反倾销(Anti-Dumping)反倾销税(Anti-dumping Duties)　　　

　　关税(Customs Duty)关税和贸易总协定(The General Agreement On Tariffs And Trade)关税合作理事会(Customs Co-operation Council)

4 c; X8 ]1 a" u1 s% }' E $ Z) w. ]( C$ X+ j" c+ k

　　关税减让(Tariff Concession)关税配额(Tariff Quota)

0 v& Q- g1 A! @" C9 w9 Q - j9 U! {2 z2 H: \' O* x( v H+ t7 g

　　关税升级(Tariff Escalation)关税水平(Tariff Level)　　　

4 L& ]% a; t! {* s$ z

　　关税税则(Tariff)关税同盟(Customs Union)　　

1 \5 l$ Y1 W: J ?2 B) H " a8 o0 y2 {! ?& d( g) f; W7 F

　　关税和贸易总协定秘书处(Secretariat of GATT)规费(Fees)　　

, z- B8 @2 m8 c( R& J . S, Y8 d3 G( k, U, X2 H

　　国际价格(International Price)约束税率(Bound Rate)自主关税(Autonomous Tariff)

　　最惠国税率(The Most-favoured-nation Rate of Duty) 优惠差额(Margin of Preference)

- q8 w w. Y$ m/ L. ? 8 ]7 \0 o$ j8 U" {3 Z1 {

　　优惠税率(Preferential Rate) 有效保护率(Effective Vate of Protection)