只有大约一半的消费者支出按20%的标准增值税税率纳税，这一比例与其他富裕国家相比较低。

Only around half of consumer spending is taxed at the standard VAT rate of 20%, a low share compared with other rich countries.

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在提前消费以应对增值税上涨后，消费者可能会在2010年初削减支出。

After bringing forward purchases to beat the VAT rise, consumers are likely to cut back in early 2010.

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对于支出税来说，对最终商品平均征税要比多次征收消费税更好，这是因为它对于消费决定的影响更小。

Among expenditure taxes, a flat tax-rate on final goods is less distortive than a panoply of excise taxes since it affects spending decisions less.

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