中文翻译与英英解释

间接税。

indirect:    adj. 1.间接的，第二手的；迂回的；曲折的。 2.不 ...

tax:    n. 1.税，租税，租款 (on; upon)。 2.〔 ...

a tax levied on goods or services rather than on persons or organizations

The term indirect tax has more than one meaning. In the colloquial sense, an indirect tax (such as sales tax, a specific tax, value added tax (VAT), or goods and services tax (GST)) is a tax collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the consumer).

例句与用法

Value-added taxes, sales taxes, and import duties are indirect taxes .
增值税、营业税和进口税都是间接税。

Basically, any system can be divided into direct and indirect taxes .
任何税务制度，基本上都可以划分为直接税与间接税。

In less developed countries the tax structure is heavily dependent on indirect taxes especially customs and excise duties .
欠发达国家的税收结构非常依赖于间接税，尤其是关税和国内货物税。

The first is intension and extension of indirect tax
一是间接税的内涵和外延。

Important characteristics of direct indirect tax
间接税之主要特徵

The government will levy indirect taxes on computer soft wares , too
计算机软件也要征收流转税。

Part 2 is the research on equity and efficiency of indirect tax
第二部分：间接税的公平与效率。

The second is indirect tax incidence
二是间接税的税收归宿。

Part 3 deals with a comprehensive study of our country ' s indirect tax
第三部分：对我国间接税的全面分析。

Profits , salaries indirect tax
例如利得税薪俸税