Value added tax is a kind of intermediatetax with its commodities and taxable Labour services as the object of taxation.
增值税是以商品或应税劳务的增值额为课税对象的一种流转税。
2
The computer aided tax system described in this thesis is a semantic grammar system, with the semantic dependency tree as the intermediate language.
本文描述的计算机选案子系统采用语义文法结构，中间语言采用语义依存树的形式。
3
Restructuring should be based on reasonable business purpose rather than solely or primarily obtain tax benefit through artificially setting intermediate structure or increasing trading links, etc;