Applicable tax rate

基本解释

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;
销售自己使用过的2009年1月1日以后购进或者自制的固定资产，按照适用税率征收增值税；
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.
本文阐述了纳税义务、应纳税所得额、适用税率以及纳税程序等问题，旨在澄清实务上的某些争议。
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.
第二十二条企业的应纳税所得额乘以适用税率，减除依照本法关于税收优惠的规定减免和抵免的税额后的余额，为应纳税额。

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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