Effective Tax Rate
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.
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