Consumption tax is carried out by way of tax within price and then adjusted together with the value-added tax. But the adjusting function isn't evident, and therefore weakens itself.

消费税实行价内税并与增值税交叉调节，调节作用不够明晰，弱化了调节功能；

youdao

However, current added value tax doesn't function effectively and it also brings inflexible turnover of business fund some new difficulties.

而现行增值税制的运行不力，又给企业本不灵活的资金周转带来了新的障碍。

youdao