美国只有一个州有增值税，在美国的密歇根州征收一种称为单一商业税(Single Business Tax, SBT)的增值税，这是美国唯一使用增值税的州份。
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统一商业税率 uniform business rate ; UBR
单一商业税 Single Business Tax ; SBT
收一种称为单一商业税 Single Business Tax ; SBT
工商业统一税 [税收] industrial and commercial consolidated tax ; [税收] unified industrial and commercial tax
这些超市对供应商狠狠地压价，同样的单位营业额里，这些超市雇用的员工是正常人数的五分之一，在大多数地区，超市都享有低商业税。
They exert an iron grip on their suppliers, they employ just one fifth of the staff per unit of turnover, they enjoy, in most places, lower business rates.
赤字的减少将主要来源于增加收入（以商业为例，商业将支付一笔额外的占去年利润10%的税）而不是缩减开支。
The reduction would come mainly from increasing revenues (businesses, for example, will pay a one-off extra 10% tax on last year’s profits) rather than from spending cuts.
最好的是设定一项碳排放税，此税相比“总量管制和排放交易体系”更不容易受商业游说的影响。
Best of all, set a carbon tax, which is less susceptible to capture by business lobbies than is a cap-and-trade system.
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