consumption tax [税收] 消费税 ; 第五节 ; 消耗税 ; 花费税
Consumption tax payable 应交消费税 ; 应交消耗税 ; 应交花费税 ; 应交
tobacco consumption tax [税收] 烟草消费税
direct consumption tax [税收] 直接消费税
indirect consumption tax [税收] 间接消费税
new consumption tax 新消费税
Japanese consumption tax 日本消费税
General Consumption Tax 普遍消费税 ; 一般消费税
exempt from consumption tax [税收] 免征消费税
The tax reform in 1994, China has established the existing system of consumption tax.
1994年税制改革,我国建立了现行的消费税制度,经过多次调整,消费税制度不断得以完善。
参考来源 - 对我国消费税经济社会效应问题 （研究生论文）First, the meaning and classification of the consumption tax are made clear. The consumption tax is the indirect one collected by a country regarding some consumables and consuming actions as the levied objects.
消费税是以特定的消费品和消费行为为课税对象所征收的一种税,作为一种典型的流转税,全世界约有120多个国家开征了消费税。
参考来源 - 我国消费税立法研究（研究生论文）·2,447,543篇论文数据，部分数据来源于NoteExpress
以上来源于: WordNet
A Japanese consumption-tax increase in 1997 is still blamed for derailing its recovery.
日本1997年提高消费税的做法至今仍被诟病，认为这妨碍了其恢复。
A simple consumption tax of, say, 5% would significantly reduce the country's huge government deficit without damaging productivity.
简单的消费税，比如说，5%，就可以显著减少国家巨大的政府赤字，而且不损害生产力。
One widely canvassed measure is to push up the main rate of VAT, a consumption tax, from 17.5%.
一个成熟方法就是提高增值税税率(现为17.5%)这样一个消费税。
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