...、过于复杂(白宫对其中许多重要条款也解释不清),且最终会损害美国消费者的利益。 同时,反对边境调节税(border adjustment tax)也会带来程序性的问题。
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The border tax adjustment would amount to a prohibitive tariff of 26% on China's exports and 20% on India's.
关税调整可能意味着对中国26%出口商品的和印度20%的出口商品将面对抑制性关税。
Under the framework of GATT, export objects that allowed for border tax adjustment can only be indirect tax, while indirect tax is not allowed for border tax adjustments.
在GATT的框架下,出口边境税调整的允许对象只能是间接税,直接税是不允许进行边境税调整的。
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