| 单词 | value-added tax |
| 释义 | value-added tax an excise tax based on the value added to a product at each stage of production or distribution: value added is arrived at by subtracting from the total value of the product at the end of each production or distibution stage the value of the goods bought at its inception. Abbr.: VAT Also called added-value tax. [1930-35] |
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