Value added tax is a kind of intermediate tax with its commodities and taxable Labour services as the object of taxation.

增值税是以商品或应税劳务的增值额为课税对象的一种流转税。

youdao

The computer aided tax system described in this thesis is a semantic grammar system, with the semantic dependency tree as the intermediate language.

本文描述的计算机选案子系统采用语义文法结构，中间语言采用语义依存树的形式。

youdao

Restructuring should be based on reasonable business purpose rather than solely or primarily obtain tax benefit through artificially setting intermediate structure or increasing trading links, etc;

业务重组应基于合理商业目的，不应以获取税收利益为唯一目的或主要目的，如人为设置中间架构、增加交易环节等；

youdao

There really are good reasons why Diamond and Mirrlees say that we should not tax intermediate inputs if we can achieve the same aim in some other manner.

FORBES: The Stupidity of the Robin Hood Tax Reaches America

Yale's Spiegel recommends intermediate-term corporate bond funds in tax-favored savings accounts.

FORBES: Investment Guide

The first is that a company's subsidiaries in tax havens may add value by providing important intermediate inputs used by its operations elsewhere.

ECONOMIST: The less obvious uses of tax havens