Applicable tax rate

基本解釋

If the taxpayer sells a used fixed asset which was purchased or produced by itself after January 1, 2009, it shall pay the VAT at the applicable tax rate;
銷售自己使用過的2009年1月1日以后購進(jìn)或者自制的固定資產(chǎn)，按照適用稅率征收增值稅；
This article addresses the tax liability, taxable income, applicable tax rate and procedures of tax payment under such a transaction in order to clarify some controversial issues in practice.
本文闡述了納稅義務(wù)、應(yīng)納稅所得額、適用稅率以及納稅程序等問題，旨在澄清實(shí)務(wù)上的某些爭議。
Article 22 The payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present Law.
第二十二條企業(yè)的應(yīng)納稅所得額乘以適用稅率，減除依照本法關(guān)于稅收優(yōu)惠的規(guī)定減免和抵免的稅額后的余額，為應(yīng)納稅額。

By law, your company must withhold at least the applicable flat rate of federal income tax on the exercise of your nonqualified stock options.
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This makes long-term investing in gold ETFs (for one year or longer) subject to a relatively large capital gains tax (maximum rate of 28%, rather than the 15% rate that is applicable to most other long-term capital gains).
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