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consumption tax
释义
consumption tax
消费税
又称expenditure tax,通常系在国家处於战争时期或是发生经济危机时才会课徵的税,期以能减少一般社会大众对於某些国内相当短缺之物质的消费,是故政府课徵消费税并非为了财政目的,而是作为一种控制经济的手段。
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更新时间:2026/10/25 4:54:37