value-added tax

英 [ˌvæljuː ˈædɪd tæks] 美 [ˌvæljuː ˈædɪd tæks]

价值附加税,增值税



柯林斯词典

  1. (附加在商品或服务价格上的)增值税(缩略形式为VAT)
    Value-added tax is a tax that is added to the price of goods or services. The abbreviation VAT is also used.

    双语例句

    1. Advance value-added tax reform and simplify rate levels, and adjust the scope and rate of the consumption tax.
      推进增值税改革,适当简化税率。调整消费税征收范围和税率。
    2. Be exempt from customs duties, value-added tax and consumption tax
      免征关税、增值税和消费税未获免税之开支费用
    3. A Study on the Development of Ordinary Residential under Clearing of Land Value-added Tax Policy
      土地增值税清算政策下普通住宅开发的研究
    4. The UK and, to a lesser extent Finland, cut value-added tax rates, for example, while other countries, such as Hungary and Ireland, raised their VAT rates.
      例如,英国和芬兰(程度较英国轻一些)降低了增值税税率,而匈牙利和爱尔兰等国则提高了增值税税率。
    5. Value-added tax is levied on the production and allocation of philately commodities.
      集邮商品的生产、调拨征收增值税。
    6. Value-Added Tax shall be levied on the business of selling gold and silver by banks.
      银行销售金银的业务,应当征收增值税。
    7. The value-added tax system in force divides taxpayers, into general taxpayer andsmall-scale taxpayer who are levied taxes according to different tax policies.
      现行增值税将纳税人划分为一般纳税人和小规模纳税人,并实行不同的税收政策,由此导致二种纳税人在纳税方面各有利弊。
    8. In addition, this article also discusses some confusing problems about value-added tax caused by the equal sales.
      文章还对视同销售相关增值税容易混淆的问题进行了辩析。
    9. The final blow came with recent reductions in value-added tax rebates traditionally enjoyed by China-based exporters.
      最终打击来自最近的增值税退税减免,传统上,在华出口商可以享受退税。
    10. The Effect of the Transformation of the Value-added Tax on Performance of Listed Company
      增值税转型对上市公司绩效影响的研究
    11. Value-added tax has great effect on investing of fixed assets.
      增值税对固定资产投资有很大的影响。
    12. An Empirical Analysis of the Influence of Value-added Tax Reform to Enterprise Finance
      增值税转型对企业财务影响的实证研究
    13. Value-added Tax Transformation on Wujiang City, the Regional Economy and Tax Impact Analysis
      增值税转型对吴江市区域经济税收影响分析
    14. Subsidies to enterprises with a total investment of machinery and equipment imported for personal use by paying the value-added tax and import tariffs.
      补贴企业总投资内进口的自用机器设备所缴纳的关税和进口环节增值税。
    15. Total tax revenue at all levels of government jumped by10% in2007, thanks to a rise in value-added tax and to robust growth.
      因为增值税上升和强劲的经济增长,各级政府的税收总额在2007年增长了10%。
    16. CTTIC Bank is the appointed bank of Suzhou Municipal Bureau of State Taxation to pay the value-added tax.
      中信银行,是苏州市国税局指定的缴纳增值税的银行。
    17. The package also includes an increase in value-added tax, the second this year.
      此次一揽子方案还包括提高增值税,这将是今年以来的第二次上调。
    18. With respect to fiscal revenue, a taxation system with a value-added tax as the main element had been established since the taxation reform in 1994.
      在财政收入方面,自1994年税制改革以来,建立了以增值税为主体税种的税收制度。
    19. The Analysis On the Impact and Countermeasures of Value-added Tax to Yichun Fiscal Revenue
      增值税转型对宜春财政收入的影响及对策分析
    20. Some economists suggest allowing exporters of some products to claim a larger rebate of China's17% value-added tax.
      一些经济学家建议对某些产品类型的出口商给予更大幅度的退税。
    21. On Value-added Tax Accounting Treatment Under the New VAT Provisional Regulations
      试议新增值税暂行条例下的增值税会计处理
    22. What are the circumstances may issue special invoices for value-added tax?
      哪些情形可以开具增值税专用发票?
    23. The tax planning of value-added tax should be conducted in the preferential policies of value-added tax and mixed sales.
      增值税税收筹划应从增值税优惠政策和兼营、混合销售两个方面进行。
    24. Value-added tax has been in an important position in our country'S tax system.
      增值税在我国税制体系中一直处于重要的地位。
    25. If applicable, value-added tax to the statutory amount shall be added.
      如适用,应增加法定数额的增值税。
    26. Shops are using the rise in value-added tax as a cover for increasing prices.
      商店以增值税提高为由提高价格。
    27. Headquarters company for the17% value-added tax invoices can be issued by the general taxpayer business, new and old customers to provide quality services.
      总部公司为可开具17%增值税发票的一般纳税人企业,为新老客户提供优质的服务。
    28. Value-Added Tax shall levied on sales of philately stamps and first day covers by postal departments.
      邮政部门销售集邮邮票、首日封,应当征收增值税。
    29. However, the evaluation of import duty is a base for calculating other tax rates such as excise tax and value-added tax, which resulted in higher prices for imported cigarettes.
      然而,评价进口关税是在计算其他税率如消费税和增值税的基础上进行的,结果使进口卷烟的价格更高。

    英英释义

    noun

    1. a tax levied on the difference between a commodity's price before taxes and its cost of production

        Synonym:    VATad valorem tax