Tax evasion mainly exists in open economy the severest of which being the absolute scale of value added tax.

当前我国税收流失主要存在于公开经济当中，而公开经济中又以增值税的绝对规模流失最为严重。

There are some problems, in theory and practice, about the value added tax collected on petroleum enterprises by the state.

国家对石油企业征收增值税，在理论和实践中尚存在一些问题。

Even in Asia, virtually every other country, including poorer ones such as China, the Philippines and Malaysia, all have some measure of value added tax.

即便在亚洲，几乎每个国家，包括中国、菲律宾和马来西亚等较贫穷的国家，都征收一定程度的增殖税。

In this paper, for the enterprise income tax and value added tax and business tax preferential policies to farmers cooperatives interrelated analysis, put forward a series of policy recommendations.

本文对于企业所得税如何与增值税和营业税涉及农民合作社的优惠政策相互衔接加以分析，提出一系列政策建议。

To cap it all, in 2007 the state squashed consumer demand by increasing value-added tax.

为保持这一切，2007年德国提高商品增值税，而这压制了消费需求。