This paper was an extensive survey about the theoretical and empirical researches on the Value-AddedTax (VAT).
本文是对增值税理论研究和实证分析的一个全面综述。
2
Further increases in the cost of imported commodities and this month's rise in value-addedtax (VAT) are likely to push the rate above 4% by spring.
十二月的通胀率升至3.7%。进口商品的进一步涨价以及本月增值税的上升可能把春季前的通胀率推向4%。
3
In the near term, for example, the economy has to cope with value-addedtax (VAT) rising back up from 15.0% to 17.5% in January and the imminent ending of the car scrappage scheme.