单词 | Excise |
释义 | 貨物稅 A tax on goods levied at some point in their production or distribution which has the effect of increasing the price of the goods supplied to the customer: Dutiable Commodities Ordinance (Cap 109) s 2. A consumption tax is not considered to be an excise. An excise duty is levied on only a few domestic commodities, for example alcohol, tobacco, petroleum products and cosmetics. See also Consumer Price Index; Customs duty; Taxation. 就貨品的生產或分發貨品所徵取的稅項,結果會增加供應予有關顧客的貨品價格:《應課稅品條例》(第109章)第2條。消費稅並不視作為貨品稅。僅就少量國內商品徵取貨品稅,例如酒精飲料、煙草、石油產品及化妝品。另見 Consumer Price Index; Customs duty; Taxation。n. |
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