a tax based on the cost of the item purchased and collected directly from the buyer

a proposed national sales tax would replace the confusing patchwork of state and local levies.

一项国家销售税提案将取代过去令人混乱不清的政府税和地方税双税制。

organized labor opposed the sales-tax raise, saying it was unfair to working families because i had failed to secure an income tax rebate as an offset for the sales tax on food.

劳工组织反对提高销售税，他们说这对工薪家庭不公平，因为我没有减免收入所得税，来作为对增加食品销售税的补偿。

living costs in the second city are not much higher than the national average, but the 10.3% sales tax is a killer and is the highest of any city.

尽管这座美国第二大城市的生活费用并不比全国平均水平高出很多，但是这里的营业税却高达10.3%，为美国最高，这是最要命的。

some states use income tax in addition to sales tax to raise their revenues. the state tax laws are diverse and confusing.

一些州利用收入所得税外加销售税的办法来提高税收，各州的税收法规五花八门，令人费解。

for example, the new sales tax finesses its election commitment to block the extension of vat to food and medicines.

例如，新的销售税巧妙地迎合了卡尔德龙之前的竞选承诺，没有将增值税延伸到食品和药品上。

meanwhile, efforts to make it easier to buy land, cut the large public deficit or introduce a new sales tax have been allowed to drift.

同时，使土地买卖更加便利、大幅削减公共赤字、引进新的销售税等努力政府也不再关注。

at issue is whether states can force out-of-state merchants to collect sales tax on purchases by in-state residents.

引起争议的是各州是否可以迫使非本州的商人在州内居民的购买物上征收销售税。

but even if the state extends its sales tax to services as well as goods, it will need to reconsider what it can afford to provide.

但即使密歇根在销售税的基础上增加服务税和商品税，该州仍需重新考虑还有能力提供多少资金。

amazon stepped up its battle against california’s levy of a sales tax on online purchases, proposing to put a referendum to voters to overturn the measure.

亚马逊进一步反对加州网络销售征税法案，準备通过公民投票的方式来推翻这项措施。

the vicious, multi-state battle over state sales tax has created perhaps the most controversy around amazon.

亚马逊还在美国多个州发起了反对征收营业税的行动，这恐怕是该公司最受争议的行为。

earlier this week, britain announced a cut in the national sales tax with the aim of enticing consumers to buy more and hopefully plow the savings back into the economy.

这个星期早些时候，英国宣布削减全国销售税，目的是鼓励消费者更多地消费，希望他们把积蓄投入到经济发展之中。

that's exactly why a vat -- which is like a national sales tax collected at each stage of the production process, rather than at the final point of sale -- should be resisted.

这才是我们必须反对vat——这是一种全国性的营业税，它是对每个生产过程都收税，而不是在消费的最后环节收取——的真正原因。

it includes a temporary rise in income tax from 28% to 30% for the s, a new 2% sales tax and a tax on telephones.

预算计划将最高收入人群的个人所得税暂时由28%提高至30%；增加2%的销售税；同时开始征收电话使用税。

but low business taxes and the lack of a provincial sales tax make overall operating costs lower than in ontario.

但营业税较低和没有省一级的销售税，使这里的企业整体经营成本低于安大略省。

however, they don’t pay sales tax on food at the grocery store, unless the food they buy is prepared and ready to eat (at a restaurant, a supermarket or deli.

然而，杂货店的食物就不需交销售税，除非是已经做好可以吃的食物（像餐馆、超市、熟食店的）。

the state has scrapped some taxes, like a sales tax on manufacturing equipment, and takes a hard line against any new ones.

该州还废除了一些行业的税收，比如生产设备营业税，此外还对那些新兴行业采取了严格措施。

the worst expression of india’s fiscal fragmentation is the central sales tax (cst), which is set by the centre but collected by the states.

印度财政不统一的最糟表现是中央营业税，它由中央设定但却由邦来收取。

by comparison the provincial portion of the harmonized sales tax rate in ontario is only 8%.

比较起来，在安大略省合并销售税省的部分是只有8%。