中国是个储蓄大国，消费小国。在这种状态下，对消费税的依赖或许不是最佳的选择。

China's heavy reliance on consumption taxes may not be optimal in an economy that saves too much and spends too little.

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但实际上，免除增值税的措施相当于为部分消费者提供补贴，扭曲了公众的选择。

But exemptions from VAT distort choices by, in effect, subsidising some consumers over others.

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