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汉语拼音：zēng zhí shuì

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。

• And if the inflation blip is as one-off and temporary as the Bank and Treasury claim, so too could be the VAT cut.

  而且，如果目前通胀的小幅上升如同央行与财政部宣称的那样是一次性与短暂的，那增值税削减同样也可以是一次性和暂时的。

• "Discussions are still taking place on which of the three [VAT] tiers will be increased, " said the official.

  上述官员表示：“大家仍在讨论，将上调（增值税）三级税率中的哪一个。”

• VAT fraud, in which tax is charged as part of a transaction but not surrendered to any government, has long been a problem in the market.

  增值税欺诈一直是该市场的一个问题，它是指税赋已经作为交易的一部分征收，但并未向任何政府上缴。

• The report criticises member states' attempts to combat fraud with a "reverse charge" mechanism, which turns VAT into a form of sales tax.

  报告对某些成员国试图利用“逆向收费”（reversecharge）机制（将增值税转变为一种销售税）打击欺诈的做法提出了批评。

• with a 40% tariff and a 17% value-added tax on US fruit, its price will be at least five times that of local varieties.

  由于从美国进口的水果含40%的关税和17%的增值税，所以其价格至少是当地产的各类水果的五倍。

• The central government has weighed in as well, raising back value added tax rebates for a range of exports that had been trimmed earlier.

  中央政府也出面施以援手，提高早先被调低的一系列产品的增值税出口退税。

• Last month, by contrast, VAT remained at 15%, petrol prices stayed put and retailers discounted much less than a year earlier.

  相反，上个月的价值增值税维持在15%，汽油价格不升不降，零售商打的折扣也比去年少很多。

• But some other conservatives, more deficit-hawkish and less tax-focused, see a VAT as one of the less unpalatable of a menu of bad options.

  但是其他一些保守党人（共和党人），一些对赤字相当敏感对税收更少关注的人，觉得增值税不乏为没有更好选择之中的上选。

• To me that sounds more like a VAT inspection than a process likely to end in matrimony, but what do I know?

  对我而言，这听上去更像一次增值税审查，而不是一个可能以婚姻为结局的过程，但我知道什么？