... export-tax rebate cheat 骗税现象 ; 骗取出口退税 import-and-export commodity tax 进出口商品税 export tax 出口税 ...
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Commodity tax consists of inner commodity tax and import-and-export commodity tax, both of which can put importance on the production and consumption.
商品税分为国内商品税与进出口商品税，二者涉及一国的生产和消费的不同环节。
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