However, current addedvaluetax doesn't function effectively and it also brings inflexible turnover of business fund some new difficulties.
而现行增值税制的运行不力，又给企业本不灵活的资金周转带来了新的障碍。
2
Consumption tax is carried out by way of tax within price and then adjusted together with the value-addedtax. But the adjusting function isn't evident, and therefore weakens itself.