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)

) w% H% A! [. b o2 l$ k: [

　　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)

, [. u {% P! r3 b5 w g$ F" b$ ^7 J" _

　　成本(Cost)出厂价格(Cost Price)

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

! j* d; I7 y3 _5 ]8 ` * E, x5 y' b& Z2 Y& Z( c

　　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)

* h/ b2 [, U7 R7 W, f

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

2 \' d% T5 l; I0 _

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

- ^8 l; i6 i" v' E, f7 g. t( P; @

　　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)

) r4 h5 g0 m& g! q5 h" @; L# Q

　　从量税(Specific Duty)从价(Ad Valorem)

4 Q# P, M' ~! B" A2 K2 u" g # V; ?! I/ J: _

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

. k3 g3 a1 z1 T* X: d7 d

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

0 S8 Y3 u- l, `$ p9 j! x

　　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)

1 `" }0 j6 w8 I8 H. `6 s% J& a% T

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

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

* {0 m5 s% U. _& s) E; t ; i# E7 {7 ?6 Y7 X6 _

　　关税税则(Tariff)关税同盟(Customs Union)　　

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

: E6 `0 o7 v$ ?- G3 M; K

　　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)

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

# r! h! T8 e/ k+ w& f, h/ I 6 j, M7 }6 I. F9 _; a) }* Y) u