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。

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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