| 1. | Value-added taxes, sales taxes, and import duties are indirect taxes .
增值税、营业税和进口税都是间接税。 |
| 2. | Basically, any system can be divided into direct and indirect taxes .
任何税务制度，基本上都可以划分为直接税与间接税。 |
| 3. | In less developed countries the tax structure is heavily dependent on indirect taxes especially customs and excise duties .
欠发达国家的税收结构非常依赖于间接税，尤其是关税和国内货物税。 |
| 4. | The first is intension and extension of indirect tax
一是间接税的内涵和外延。 |
| 5. | Important characteristics of direct indirect tax
间接税之主要特徵 |
| 6. | The government will levy indirect taxes on computer soft wares , too
计算机软件也要征收流转税。 |
| 7. | Part 2 is the research on equity and efficiency of indirect tax
第二部分：间接税的公平与效率。 |
| 8. | The second is indirect tax incidence
二是间接税的税收归宿。 |
| 9. | Part 3 deals with a comprehensive study of our country ' s indirect tax
第三部分：对我国间接税的全面分析。 |
| 10. | Profits , salaries indirect tax
例如利得税薪俸税 |
