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平均税率通常指工商所得税的平均税率或平均负担率。它反映各个行业或地区平均所得税税率的高低,也可以用来观察某一行业或某一地区工商企业户的所得额的平均水平。其计算公式如下:
The average tax rate usually refers to the CIT rate or the average burden rate. It reflects the average income tax rate of various industries or regions. It can also be used to observe the average level of income of business households in a particular industry or a certain area. The formula is as follows: