...有销项税额而沉淀为消费成本,末端消费者承担了价值链上的所有税负,增值税在国外也被称为「对消费课税(Tax on Consumption)。 简易计税方法下,纳税人本身的进项税额不得抵扣,下游纳税人选用一般计税方法的,可以就其承担的应纳税额进行抵扣。
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The higher the price of gold, silver, copper, oil and agricultural foodstuffs - the higher the tax on consumption must be.
黄金、白银、铜、石油及农业食品的价格越高,消费税就必定越高。
Suddenly, a debate on raising Japan’s consumption tax—at 5%, the lowest in the rich world—has vaulted to the centre of a national election campaign.
日本的消费税曾是富裕国家当中最低的,只有5%,但突然之间,对提升消费税成为了该国选举活动的中心议题。
Suddenly, a debate on raising Japan's consumption tax—at 5%, the lowest in the rich world—has vaulted to the centre of a national election campaign.
日本的消费税曾是富裕国家当中最低的,只有5%,但突然之间,对提升消费税成为了该国选举活动的中心议题。
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