Value added tax

增值稅

牛國崎 作品

2019年11月30日

【工匠術語 Craftsman’s terms】

【點金用例 Gold touch examples】

1. In 1984, China's tax system saw a breakthrough reform, and uniformly replaced sales tax by value-added tax nationwide.

1984年，中國稅制進行了突破性改革，在全國統一實行營改增。

【提示】uniformly adv. 一致地，統一地

breakthrough reform突破性改革

2. Value added tax is a kind of turnover tax, which is based on the value-added amount accrued during movement of goods (or services).

增值稅是一種流轉稅, 以商品（或服務）在流轉過程中產生的增值額作為計稅依據。

【提示】value-added amount 增值額

3. At present, China's VAT rate fits into several categories: 3% for small-scale taxpayers, 16% for general taxpayers, and 13% or 5% for specific taxpayers, as the case may be.

中國目前的VAT稅率分幾個類別：小規模納稅人是3%，一般納稅人是16%，還有一些特定納稅人是13%或5%的， 視情況而定。

【提示】as the case may be視情況而定

4. Value-added taxes, sales taxes, and import duties are different categories of indirect taxes.

增值稅、營業稅和進口稅都是不同種類的間接稅。

【提示】 import duties 進口稅

5. The meal cost 105 yuan in total, including drinks, service fee and 3% VAT.

餐費合計105元，包括酒水、服務費和3%的增值稅。

6. The goods cost is 3,000 yuan, excluding 16% VAT and 10% freight.

貨值為3,000元，不包括16%的增值稅和10%運費在內。

【提示】freight n. 運費