Article 11 the manufacturer shall, according to regulation, set up and keep account books, evidential documents and relevant records sufficient for the accurate calculation of tobacco and alcohol tax.
第11条产制厂商应依规定设置并保存足以正确计算烟酒税之帐簿、凭证及会计纪录。
Two and a half centuries on, most countries impose some sort of tax on alcohol and tobacco.
两个半世纪过去了,大多数国家都对烟酒征收了某种税。
The Philippines imposes excise taxes on alcohol, tobacco and petrol that add many lines to the tax code without adding much to coffers.
菲律宾对酒类,烟草和石油征收消费税,并且在税法中加了许多条目进去,但这并未使税收收入增加。
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