Definitions #
The actual percentage of a company's pre-tax income that is paid in taxes after all deductions, credits, and adjustments, as shown in financial statements.
Technical The ratio of total income tax expense (current plus deferred) divided by accounting profit before tax, as disclosed under IAS 12 or ASC 740, used to reconcile the statutory tax rate.
Example The firm’s effective tax rate dropped due to tax credits for research expenditures.
For individuals, it is the total tax paid divided by total income, giving the real share paid after allowances.
Technical In personal taxation, the effective rate is total tax liability divided by gross income, distinct from the marginal tax rate.
Example Her marginal rate is 37%, but her effective tax rate is 22% due to deductions.
Etymology #
From 'effective' (meaning actual or real) + 'tax rate'; the term emerged in financial accounting in the early 20th century to distinguish actual tax burden from nominal statutory rates.
Collocations #
- effective tax rate reconciliation 财务报表中说明法定税率与有效税率差异的调节表
- cash effective tax rate 实际缴纳现金税除以税前利润的比例（不含递延所得税）
- effective tax rate on retained earnings 对留存收益适用的有效税率（常用于跨国公司）
Real Business Examples #
- The ETR reconciliation in the annual report shows the impact of non-deductible expenses.
- Under ASC 740, we must disclose the effective tax rate reconciliation for each period.
Register & Variants #
- Register: formal
- BrE/AmE: 全球通用，主要在美国会计准则（ASC 740）和 IFRS 下使用
Synonyms & Antonyms #
- Synonyms: ETR, effective tax expense rate
- Antonyms: statutory tax rate, marginal tax rate
Common Errors #
- 混淆有效税率与法定税率：将有效税率用于预算对比法定税率估算 有效税率反映实际税负，应基于税后利润计算，法定税率是名义比例。预算时应使用有效税率而不是法定税率。
- 忽略递延所得税：有效税率计算仅包含当期所得税费用 有效税率应包含当期和递延所得税费用，否则会低估或高估税负。参照 IAS 12。
Confusable Terms #
- marginal tax rate vs Effective Tax Rate
- 边际税率是每增加一元收入所适用的税率，而有效税率是总税负除以总收入的比例。
Frequently Asked Questions
为什么有效税率与法定税率不同？?
因为存在免税收入、不可抵扣费用、税收优惠、税率差异等调整项，导致差异。
递延所得税是否影响有效税率？?
是，递延所得税费用或收益计入所得税费用总额，因此影响有效税率的计算。
Published: 2026-09-23 Category: Taxation