或稅基小于征稅對(duì)象數(shù)額,分析稅收負(fù)擔(dān)輕重,實(shí)際稅率是實(shí)納稅額占征稅對(duì)象數(shù)額的比率,是國家規(guī)定上交的稅收,實(shí)際稅率均小于名義稅率,也是衡量稅負(fù)輕重與否的重要標(biāo)志。是對(duì)征稅對(duì)象的征收比例或征收額度,