On the whole, the present added value tax has strengthened the unity and seriousness of tax. It favours the equal competition among the enterprises.

从整体上看，现行增值税增强了税收的统一性和严肃性，有利于企业的平等竞争。

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Based on the added model, the interrelated enterprises should make good use of favourable items of the added value tax and make corresponding tax planning.

相关企业应根据增值税抵扣模型，充分利用税收优惠，作好相应的税收筹划。

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Added value tax accounting is the common research domain of financial accounting and tax accounting. The added tax, as a event, belongs to accounting object and has its own substance.

增值税会计是财务会计与税务会计的共同研究领域，增值税业务作为一个具体事项既是会计研究对象整体的一部分，又具有区别于其它事项的本质特征。

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In addition, Hamas charges shopkeepers and consumers an additional value-added tax.

VOA: standard.2010.06.17

This plan would replace the current system of taxes with a 9% individual flat tax, a 9% value added tax on corporations, and a 9% sales tax.

FORBES: What Could Tax Reform Mean For You?

What if Congress lowers income tax rates and imposes a consumption tax--perhaps a national sales or value added tax--to make up the difference?

FORBES: The 2005 Investment Guide

For instance, in the initial version of his fiscal plan, House Budget Committee Chairman Paul Ryan (R-WI)would have eliminated all taxes on gains, dividends, and estates and repealed the corporate income tax (which he would have replaced with an 8.5 percent value added tax).

FORBES: Mitt Romney Slides Left Of GOP Orthodoxy On Capital Gains Taxes