汉英词典
Chinese-English Dictionary
MEANING OF 增值稅
zēng zhí shuì
增值稅 (增值税)
value-added tax (VAT)
所得稅 營業稅 農業稅 印花稅 雜稅 累進稅 地方稅
以生产经营收入中的新增价值为对象而课征的一种流转税。通常有两种计税方法(1)收入扣除法，即以销售货物(或应税劳务)的收入减去各项应扣除的外购部分后的金额，乘以规定的税率计得；(2)税额扣除法，即按销售货物(或应税劳务)的收入乘以税率所计算的当期销项税额，扣除按当期各项购入的材料物资计算的进项税额，计得其应纳税额。中国现行的增值税，即按税额扣除法计算。
增 zēng 值 zhí 税 (稅) shuì
EXAMPLE SENTENCES

根据税基的宽窄不同，增值税分为生产型增值税、收入型增值税和消费型增值税。

Discussion on the change from production value-added tax to consumption value-added tax;

价格中含增值税。

Prices include VAT.

这些货物免收增值税。

These goods are exempt form VAT.

这意味着他们不能用支付的增值税来冲销他们收入的增值税。

That means they cannot offset the VAT they pay against VAT they charge.

注意这些价格含增值税。

Note that the prices are inclusive of VAT.

第十六条下列项目免征增值税。

Article 16 The following items shall be exempt from VAT.

第十九条增值税纳税义务发生时间。

Article 19 The time at which a liability to VAT arises is as follows.

燃油税，加上增值税，占总支出的63%。

Taxes on fuel, including VAT, account for 63% of its cost.

随着1月份增值税从17.5%提高到20%，以及零售商保护消费者免受物价上涨的影响，明年的增值税增幅可能会更高。

There will be higher increases in the New Year as VAT rises in January from 17.5% to 20% and retailers shield consumers from price rises.

在整个欧盟内，增值税是标准的间接税。

VAT is the standard form of indirect tax paid throughout the European Union.

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