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词汇
revenue tariff
释义
revenue tariff
财政关税;收入关税
为增加财政收入而课徵的关税,其目的普遍在鼓励进出口,增加税收,故此税则较繁而税率亦较低。财政关税多半针对消费量大、需求弹性小、无替代品的货物课徵。现今除某些开发中国家外,徵收此税的国家已不多。
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更新时间:2025/7/23 4:32:20