7.其他征税方法 主要有:指数税 (Index Duty) 是以进口货物在市场价格指数的倍数为标准征收关税的一种方法。它的特点是税率不变,税额则随物价指数的变动而变动。
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税收指数化 tax indexing ; [税收] tax indexation
税级指数化 bracket indexation
加拿大消费者税务指数 Canadian Consumer Tax Index
虽然大多数食品不在增值税调整之列,消费者却难以幸免:根据经济学人商品价格指数,全球食品价格去年上升了27%。
Most food escapes VAT, but that will not spare consumers: global food prices have risen by 27% in the past year, according to the Economist's commodity-price index.
就2004年早期而言,一些欧元国家有计划地提高间接税并控制价格,这些因素对于调和消费价格指数的精确影响目前仍然存在不确定性。
For early 2004, there is still some uncertainty about the precise impact on HICP inflation of planned increases in indirect taxes and administered prices in a number of euro area countries.
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