Only around half of consumer spending is taxed at the standard VAT rate of 20%, a low share compared with other rich countries.

只有大约一半的消费者支出按20%的标准增值税税率纳税，这一比例与其他富裕国家相比较低。

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The VAT rate applicable to the transportation sector is 11 percent.

交通运输业适用的增值税税率为11%。

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Where separate accounting has not been performed, the highest VAT rate shall apply.

未分别核算销售额的，从高适用税率。

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But for digital goods it is the VAT rate of the place from which they are delivered.

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This would also mean that food is subsidised in the UK because it carries a 0% VAT rate.

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But then he imposed an increase in the VAT rate and implemented a higher capital gains tax.

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