消费税
...有销项税额而沉淀为消费成本，末端消费者承担了价值链上的所有税负，增值税在国外也被称为「对消费课税（Tax on Consumption）。 简易计税方法下，纳税人本身的进项税额不得抵扣，下游纳税人选用一般计税方法的，可以就其承担的应纳税额进行抵扣。
消费税
The higher the price of gold, silver, copper, oil and agricultural foodstuffs - the higher the tax on consumption must be.
黄金、白银、铜、石油及农业食品的价格越高，消费税就必定越高。
Suddenly, a debate on raising Japan’s consumption tax—at 5%, the lowest in the rich world—has vaulted to the centre of a national election campaign.
日本的消费税曾是富裕国家当中最低的，只有5%，但突然之间，对提升消费税成为了该国选举活动的中心议题。
Suddenly, a debate on raising Japan's consumption tax—at 5%, the lowest in the rich world—has vaulted to the centre of a national election campaign.
日本的消费税曾是富裕国家当中最低的，只有5%，但突然之间，对提升消费税成为了该国选举活动的中心议题。
The second type of tax reform would replace or supplement the income tax with a broad tax on consumption.
Compared with the Americans, the Europeans place far more of their tax burden on consumption than income.
They would ensure that millions of people in effect paid tax only on their consumption.