So, it is necessary to expand the collection scale of added-value tax and carry out the overall added-value tax.

因此，扩大增值税征收范围，实行全面型增值税势在必行。

youdao

Especially after China getting into WTO, it is an infallible tendency of taxation reformation that productive value added tax is benefit to consumption value added tax.

特别是加入WTO以来，由生产型增值税向先进的消费型增值税转型是中国税收体制改革的必然趋势。

youdao

Due to the change of value-added tax, in order to set up a separate value-added tax accounting model, Expense Doctrine should be used instead of Agency Doctrine.

本文建议在增值税转型之际，应该明确增值税真正身份，以“费用说”替代“代理说”，建立财税分离的增值税会计模式，给增值税在损益表中应有地位。

youdao

In addition, Hamas charges shopkeepers and consumers an additional value-added tax.

VOA: standard.2010.06.17

What if Congress lowers income tax rates and imposes a consumption tax--perhaps a national sales or value added tax--to make up the difference?

FORBES: The 2005 Investment Guide

The new policy is designed to boost income for the government (though the value isn't known yet) and create better jobs, especially high-tech manufacturing jobs that produce value-added tax revenue--not low-cost textiles.

FORBES: China Moves To Slow Exports

Fox's effort to get more comprehensive fiscal reforms through the Congress--including a 15% value-added tax on food and medicine--failed.

FORBES: So Much For NAFTA