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词汇
coefficient duties
释义
coefficient duties
指数税;指数关税
依照进口货物在市场上的价格指数变动调整税额,而不变更税率的关税。例如货价200元时课20元关税,税率为10%,若该货物市价涨为300元时,则课30元关税,税率仍为10%。
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