Only around half of consumer spending is taxed at the standard VAT rate of 20%, a low share compared with other rich countries.
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。
The VAT rate applicable to the transportation sector is 11 percent.
交通运输业适用的增值税税率为11%。
Where separate accounting has not been performed, the highest VAT rate shall apply.
未分别核算销售额的，从高适用税率。
Article 15 the VAT payable on goods imported by taxpayers shall be calculated according to the composite taxable value and the VAT rate as specified in Article 2 of these Rules, with no deductions.
第十五条纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。
Article 15 the VAT payable on goods imported by taxpayers shall be calculated according to the composite taxable value and the VAT rate as specified in Article 2 of these Rules, with no deductions.
第十五条纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。
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