It shall be determined by the local tax authorities whether units and individuals who are non-enterprise entities and do not often incur VAT taxable transactions should file this return.

非企业性单位不经常发生增值税应税行为的单位及个人是否填报，可由当地税务机关确定。

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According tothe exposure draft of the transition program, after the transition frombusiness tax to value-added tax(VAT), the VAT type revenue may be divided into50-50 by the central and local.

根据过渡方案的征求意见稿，营改增之后，增值税收入或由中央与地方五五分成。

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However British National Party MEP Andrew Brons called for VAT to be scrapped and replaced with a local sales tax, claiming that VAT was a "regressive" tax, paid disproportionately by the less well-off.

BBC: MEPs urge reform of VAT rules

It urged ministers to support the authorities in developing nations to improve the collection rates of income tax, VAT and local property taxes and to ensure governing elites paid their fair share.

BBC: UK Politics