border tax adjustment

英 [ˈbɔːdə(r) tæks əˈdʒʌstmənt]

美 [ˈbɔːrdər tæks əˈdʒʌstmənt]

国境税调整；边境税赋调整（节）

Border Tax Adjustment and Subsidy in WTO: Two Issues China Must Consider in Making its Energy Policy and Law
WTO的边境调节税与反补贴：我国能源政策和法律必须考虑的两个国际性问题
Under the framework of GATT, export objects that allowed for border tax adjustment can only be indirect tax, while indirect tax is not allowed for border tax adjustments.
在GATT的框架下，出口边境税调整的允许对象只能是间接税，直接税是不允许进行边境税调整的。
Carbon tariff is a kind of carbon tax, and also a kind of BTA ( border tax adjustment), which is imposed on the border, thus is named as carbon tariff.
碳关税是一种碳税，也是一种边境调节税，由于在边境征收，因此被称作碳关税。
On the other hand, imports that allowed for border tax adjustment can only be indirect taxes, but here only contains the physical inputs, not chemical inputs.
另一方面，进口边境税允许的调整对象也只能包括间接税，但是这里的间接税只包括物理投入，并不包含化学投入。
The former confliction mainly displays in the contradiction of border tax adjustment measures and WTO rules, trade restrictive measures and WTO rules.
前一冲突主要表现在边境税收调节措施以及贸易限制性措施与WTO规则的冲突。