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)

5 F' v% F* } _ L7 @- l0 L- F 7 \3 v- F, Q8 f1 ^: X2 C

　　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)

! d4 h7 {0 y; T0 h$ E) o9 E

　　成本(Cost)出厂价格(Cost Price)

# _( V' X" J% I

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

$ a, K" b4 p$ I+ T' r( ]

　　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)

7 m( A9 O* J. T; a9 g+ c

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

j7 s9 p0 z! W6 @* c1 Z- t# a

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

" \9 s9 s8 T1 V0 F& Z, s* d

　　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)

1 Y7 G+ s! J; l1 z4 Y

　　从量税(Specific Duty)从价(Ad Valorem)

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

9 H; s$ ~/ s8 W1 s& L+ `+ t" |* m 8 j4 g' D, g! z# ^

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

3 k% u L9 _ K, ]2 x6 s4 [6 s

　　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)

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

6 O+ d9 m/ ]# ^& [- i3 M ! B. ^* ?9 o: e& p+ B

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

　　关税税则(Tariff)关税同盟(Customs Union)　　

3 I2 z) v/ ?5 e) x! |& c! U3 \

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

# l' B# L6 Z! t. w

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

( e6 n) `: K) G t" J 6 J/ d" W) x. v! V) G

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

4 F$ P9 m; S/ D* C

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

( |* b* G) W8 a+ u O* [& Z5 w