The VAT system offers advantages, such as rebates on exports.

增值税有其优点，如对出口商品实行回扣。

youdao

A person making only exempt supplies is outside of the VAT system altogether.

但是个人作出免除税收的供应不再增值税制度的范围内。

youdao

Expanding the VAT system to the service sector would also help reduce distortions.

而将增值税向服务业领域扩展也有助于减少扭曲。

youdao

But those things which do not carry VAT at all are things from when the VAT system was started.

FORBES: Amazon's European Tax Problem

The world's two largest democracies, India and the United States, happen to be among the few countries in the world that do not have a VAT system.

BBC: NEWS | South Asia | Fierce divisions on India's VAT

Under the proposed VAT system, only two rates of 4% and 12.5% will be imposed on most of the products on which various kinds of sales taxes are levied at present.

BBC: NEWS | South Asia | Fierce divisions on India's VAT