added value tax

基本解释

It is advisable only to do bond washing when the capital added value tax is lower than dividend income tax.
但此操作行为只适合资本收入的增值税低于利息收入的税率。
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The article expounds on the major trends of the world's tax system reform-expanding tax bases, lowering tax rate and popularizing added value tax.
阐述了世界税制改革的主要趋势——拓税基，降税率和推广增值税；
Added value tax accounting is the common research domain of financial accounting and tax accounting. The added tax, as a event, belongs to accounting object and has its own substance.
增值税会计是财务会计与税务会计的共同研究领域，增值税业务作为一个具体事项既是会计研究对象整体的一部分，又具有区别于其它事项的本质特征。

In addition, Hamas charges shopkeepers and consumers an additional value-added tax.

This plan would replace the current system of taxes with a 9% individual flat tax, a 9% value added tax on corporations, and a 9% sales tax.
FORBES: What Could Tax Reform Mean For You?
What if Congress lowers income tax rates and imposes a consumption tax--perhaps a national sales or value added tax--to make up the difference?
FORBES: The 2005 Investment Guide
For instance, in the initial version of his fiscal plan, House Budget Committee Chairman Paul Ryan (R-WI)would have eliminated all taxes on gains, dividends, and estates and repealed the corporate income tax (which he would have replaced with an 8.5 percent value added tax).
FORBES: Mitt Romney Slides Left Of GOP Orthodoxy On Capital Gains Taxes

增值税
Part one analyzes the taxation of goods and puts stress on tariff and added value tax (VAT).
流转税中着重分析关税和增值税，因出口退税与流转税有着十分密切的关系，因此也讨论了出口退税政策存在问题。
管理学
增值税