The article points out that the regional industrial added value rate varies with two main factors: department structure and specialized division of Labour.

文章认为，地区工业增加值率的高低往往会受到两大因素的影响，一是部门结构，二是专业化分工。

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Spain is reversing its fiscal stimulus by raising its main value-added tax rate next year.

西班牙正在通过增加其明年主要的价格附加税来恢复财政刺激。

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This can be as simple as a slightly lower rate that is rate-code accessible or a value-added opportunity that is available only when booking through your website.

要实现这些效果，只要为通过酒店网站预订的客人提供便于获取的低价折扣代码，或者增值服务就可以了。

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Spain is reversing its fiscal stimulus by raising its main value-added tax rate next year.

ECONOMIST: Economics focus

Italy's value-added tax rate on hotels and bars is 10%, compared with 7% in most European countries.

WSJ: Italy to Outline Plan to Revive Tourism

Some goods and services now subject to a reduced value-added tax rate will have to bear the full 16% rate.

ECONOMIST: Germany's new government