英文名称:Concession Agreement 中文名称:特许协议指政府部门授权私人投资者或投资机构对本属政府公共部门的投资项目进行建设和经营,被特许者在一定期限内有专营权和收益权,期满后将项目无偿移交政府。e.g. The parties to Ras El Bar Offshore Concession Agreement are BP Egypt, operator with 50%, and IEOC, the affiliate of ENI SpA (E) in Egypt, with the remaining 50%.A right granted by a government to a corporation. It specifies rules under which the company can operate locally. Some concession agreements might include tax breaks for the corporation, in order to keep them from moving to another jurisdiction.
英文名称:Calendar Year 中文名称:日历年从1月1日开始到12月31日结束的一年。e.g. Dixon said last week that around 100,000 jobs would be cut in the global aviation industry by the end of this calendar year.The one-year period that begins on January 1 and ends on December 31, based on the commonly used Gregorian calendar. For individual and corporate taxation purposes, a calendar year will generally comprise all of the year's financial information used to calculate income tax payable. Most individuals and many companies use the calendar year as their fiscal year, or the one-year period on which their payable taxes are calculated. However, some companies choose to report their taxes based on a fiscal year (e.g. starting on April 1 and ending on March 31) to better conform to seasonality patterns or other accounting concerns applicable to their businesses.
英文名称:Effective Tax Rate 中文名称:有效税率指纳税方纳税时所实际负担的有效税率,该税率考虑了各种税收优惠和相关税收政策对税率的影响,因而与名义税率(nominal tax rate)有所偏差。有效税率的计算方法为实际已付总税款与应课税收入的比值。The rate a taxpayer would be taxed at if taxing was done at a constant rate, instead of progressively. Calculated as total tax paid divided by taxable income. This is the net rate a taxpayer pays if you include all forms of taxes.
房地产税A tax assessed on real estate by the local government. The tax is usually based on the value of the property (including the land) you own. This tax is mainly used by municipalities for repairing roads, building schools and snow removal, or other similar services.