零税率是增值税的一档税率，只要符合文件规定，就可以适用零税率，无须税务机关审批或备案。
Zero tax rate is a tax rate of value-added tax, as long as compliance with the provisions of the document, you can apply zero tax rate, no tax authorities for approval or filing.
批评人士抗议说，目前3%的零售销售额低于财产税为学校增加的数额。
Critics protest that three percent of current retail sales falls short of the amount raised for schools by property taxes.
该县计划取消财产税，并对在该县销售的所有零售商品征收新的3%的销售税来支持学校。
The county plans to eliminate the property tax and support schools with a new three percent sales tax on all retail items sold in the county.
为了取代这一制度，该市计划对全市所有零售额征收3%的销售税。
In place of this system, the city plans to introduce a sales tax of three percent on all retail sales in the city.
随着1月份增值税从17.5%提高到20%，以及零售商保护消费者免受物价上涨的影响，明年的增值税增幅可能会更高。
There will be higher increases in the New Year as VAT rises in January from 17.5% to 20% and retailers shield consumers from price rises.
专家警告说，随着增值税在一月从17.5%上调至20%以及零售商对消费者价格上的保护，新的一年中更快的增长可能会到来。
Experts warned of even higher increases in the New Year as VAT rises in January from 17.5 per cent to 20 per cent and retailers shield consumers from price rises.
如果免征消费税，在加利福尼亚州，像亚马逊这类的网络零售商与拥有实体店的其它小型企业例如书店相比，确实存在价格优势。
By not collecting sales tax, Internet retailers such as Amazon had a real price advantage over California's small businesses, such as booksellers, which have a physical presence in the state.
它的成员们争辩说，作为有实体店的零售商，在将销售税增加到他们的价格中这个方面，面临着了不公平的劣势。
Its members argue that they, as retailers with physical stores, suffer an unfair disadvantage in having to add sales taxes to their prices.
这次的税是在考虑每家银行债务的基础上征收，此举对投资银行的打击比零售银行更大，因为投资银行没有大量的存款。
The fee will be structured to take account of a bank's liabilities and will hit investment Banks with few deposits harder than retail Banks with larger such holdings.
在以色列，这个到承诺到2020年实现对石油零依赖的国家，贝塔·佩斯将受惠于对电动车的实行低税以及对汽车税收逐步加大的政策。
In Israel, which has pledged to be oil independent by 2020, the company will benefit from lower taxes on electric vehicles and escalating taxes on gas-powered cars.
增值税------ 对穷人打击最重的零售税，反而增加了。
在零售商们的骤然的疯狂降价浪潮中，增殖税的下调也许难以激起多少涟漪——甚至认为，这只会让外人受益，因为英国人会买更多的外国商品。
The cut in VAT may hardly be noticed amid the flurry of retailers’ frantic price-slashing—and many of the benefits will be felt abroad as Britons buy more foreign goods.
烟草税是减少烟草使用的最有效方法，但只有21个国家的烟草税率超过烟草零售价的75%。
Tobacco taxes are the most effective way to reduce tobacco use. Yet only 21 countries have tobacco tax rates greater than 75% of the retail price.
在再过去的三年中，有21个州一边考虑支出预算，一边想着怎么怎样迫使零售商 （特别是亚马逊）缴纳销售税。 于是律师们一直在折磨着“关系”这个术语。
Lawyers have been torturing the term as 21 states over the past three years of budget pain considered whether and how to force retailers (most notably Amazon) to collect sales tax.
直到1913年最高法院允许征收的时候，我们才开始征收所得税，开始税率是零，而后飙升到90%，然后它最高达到94%再降到15%。
We didn't even have income tax until 1913 when the Supreme Court allowed it, so it was zero, then it went up to 90% — or actually it was 94% at the peak — and it came down to 15%.
WastaWatch废物活动家的发言人说：“如果我们可看到塑料袋使用数量返回增加趋势以及零售商没有能力减少塑料袋的数量，我们宁愿看到引进塑料袋税。”
A spokesman for waste campaigners waste Watch said: "If we are seeing a return to more carrier bag usage and retailers are not able to reduce Numbers, we would like to see a bag tax introduced."
根据新的政策，在网上购买的零售商品不再属于个人邮政物品，而属于进口物品，将会加上关税、进口增值税和消费税。
According to the new rules, retail goods purchased online will no longer be treated as personal postal articles but as imported goods, which carry tariffs, import VAT and consumption tax.
最优所得税理论认为对最高收入者的最优边际税率应当为零。
This theory also holds that the optimal marginal tax rate for highest income consumers should be zero.
2008年初，酒的营业税削减为零，到那时为止，嘉柏的酒窖里又添入了400,000瓶酒，之后酒窖再也腾不出一点空间来了，这让公司不得不新修建一个大型仓库。
In early 2008 that tax was cut to zero. Since then, 400,000 more bottles have been crammed into Crown's bunkers, filling them to the brim and forcing the firm to build a vast new warehouse.
企业所购买的设备，如果属于由进口的各项配件、零件简单组装所形成的，不得抵免企业所得税。
If the equipment purchased by an enterprise is equipment that is formed from the simple assembly of imported components and parts, it may not be credited against enterprise income tax.
干洗环境附加费是在除了国家和地方零售商的销售税。
The dry cleaning environmental surcharge is in addition to the state and local retailers' sales tax.
在纽约市，万宝路卷烟的平均零售价格已经上涨到9.56美元，其中有5.26美元为消费税。
The average retail price for Marlboro cigarettes has increased to $9.56 in New York City, of which $5.26 is excise taxes.
在许多州和某些地区，商品的零售状况主要取决于销售税。
In many states and some localities, merchandise sold at the retail level is subject to a sales tax.
国税局说明了零收入和商业赎回的轻浮税论证。
The IRS described the zero income and commercial redemption schemes as frivolous in its publication The Truth About Frivolous Tax Arguments .
金箔玫瑰的单只样品零售价是20美元，而1000只以上的 批发价是8美元，不含运费及税。
The unit price of the gold foil rose is USD$20. If you could order the quantity above 1000pcs, the unit price is USD$8 without freight and before tax.
金箔玫瑰的单只样品零售价是20美元，而1000只以上的 批发价是8美元，不含运费及税。
The unit price of the gold foil rose is USD$20. If you could order the quantity above 1000pcs, the unit price is USD$8 without freight and before tax.
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