过境支付
Transit payment
以上为机器翻译结果，长、整句建议使用 人工翻译 。
然而，在过境时应该主动缴纳新税，因为如果供方没有给他们讲明，他们就不能抵消掉在投入时已经支付过的税款。
The new tax, however, should be self-enforcing across borders, since firms cannot offset the taxes they have paid on inputs if their supplier has not declared them.
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