Phrase
value-added tax
增值税
a tax on the amount by which the value of an article has been increased at each stage of its production or distribution
简称VAT
- 1.
a tax levied on the difference between a commodity's price before taxes and its cost of production
对商品税前价格与生产成本之间的差额征税
对商品税前价格与生产成本之间的差额征税；价值附加税
In use
The government increased the value-added tax on luxury goods.
Value-added tax is included in the price of most products.
Small businesses can reclaim the value-added tax they pay on supplies.
value-added tax on [sth]
通常与介词on连用，表示对某物征收增值税。
The government imposes a 10% value-added tax on luxury goods.
政府对奢侈品征收10%的价值附加税。
pay value-added tax on [sth]
Businesses must pay value-added tax on their sales.
企业必须对其销售额缴纳增值税。
be subject to value-added tax
表示需缴纳增值税的常用表达。
All imported goods are subject to value-added tax.
所有进口商品都要缴纳增值税。
Common mistakes
The company pays a value-added tax.The company pays value-added tax.
Value-added tax 是不可数名词，不能加不定冠词 a。
There is a 10% value-added tax for luxury goods.There is a 10% value-added tax on luxury goods.
表示对某物征收增值税时，介词应使用 on 而非 for。
Connections
Confusing words
- sales tax
- 销售税 · 增值税在多环节征收，而销售税仅在零售最终环节征收。
- consumption tax
- 消费税 · 增值税普遍适用于大多数商品和服务，而消费税通常仅针对特定商品（如烟酒、奢侈品）征收。
Learner notes
Grammar Note
不可数名词，常与介词on连用
Dictionary facts from ECDICT, WIKTIONARY.