Other measures should include gradually phasing out the tax subsidy on high-end health insurance, taxing Wall Street bank profits and bonuses, raising high-end marginal tax rates and, if necessary, introducing a small value added tax. 其它措施应该包括逐步取消对高端医疗保险的税收补贴、对华尔街银行利润和奖金征税、提高高端边际税率、并(如果有必要的话)开征税率不高的增值税。
The government is more of a hindrance than a help to the industry, levying a 63 per cent ad valorem tax on all wines before value added tax. 政府对于酒业而言,不是一个帮手,更像是阻力对所有红酒征收63%的从价税,之后还要征收增值税。
Greek governments have tended to avoid crackdowns on tax evasion, relying instead on tax amnesties and high value added taxes on petrol and cigarettes. 希腊政府一直不愿意打击逃税,而是依赖于税收豁免和对汽油和香烟征收高增值税。
The article thinks that, according the relative theory of neutral tax revenue, depending on its internal superiority, value added tax should be kept on consistent with efficiency and fair principle of neutral tax revenue. 本文依据税收相对中性理论,增值税以其自身的内在优势,与中性税收所要求的效率原则和普遍原则相契合。
Valued added tax is a kind of tax which is charged on the basis of value added services on the various links in goods production and circulation. 增值税是以商品生产流通的各个环节或提供劳务的增值额为计税依据而征收的一种税。