1·Efficient commodity tax theory shows how to raise a given amount of revenue with a minimum of excess burden.
效率商品税理论展示的是，如何在超额负担最小时，课征到既定的税收收入。
2·While income tax and property tax restrain people from savings, commodity tax increases national savings tendency relatively.
所得税和财产税抑制储蓄，商品税则有可能相对提高国民储蓄倾向。
3·Commodity tax consists of inner commodity tax and import-and-export commodity tax, both of which can put importance on the production and consumption.
商品税分为国内商品税与进出口商品税，二者涉及一国的生产和消费的不同环节。
4·Article 20 The import duties, commodity tax, and business tax shall be exempted for self-use machines and equipment imported from abroad by park enterprises.
第20条园区事业自国外输入自用机器、设备，免征进口税捐、货物税及营业税。
5·In the control of commodity tax, besides Da Ming Law, Da Gao, announcement, imperial decree and laws and regulations make different effect at the different stage.
对商税征收的法律控制，除《大明律》有关条目之外，大诰、榜文、诏令、律例等在不同的阶段发挥不同的效用。
6·Optimal tax theory mainly includes the combinatorial theory of optimal commodity tax and optimal income tax, the theory of optimal commodity tax and the theory of optimal income tax.
最优税收理论主要包括商品税与所得税的组合理论、最优商品税、最优所得税三个方面。
7·In the developed world, however, higher commodity prices may act as a deflationary force, a tax that reduces the spending power of consumers.
但是，在发达国家，高昂的商品价格或许会引发通货紧缩，类似于一种赋税——它削弱了消费者的购买力。
8·The rise in oil and commodity prices has pushed up inflation in rich countries and acted like a tax on consumers.
原油和商品价格的上涨推高了富裕国家的通货膨胀，这像在向消费者征税。
9·Higher commodity prices act like a consumption tax, transferring income from households and companies which use the resources to companies and countries that produce them.
较高的商品价格的作用就像消费税，把财富由消费资源的个人或公司转移到生产此资源的公司或国家。
10·By next year, profits will be sapped by higher tax rates and higher commodity and labor costs, he says.
明年，更高的税率和更高的物价及劳动力成本将会让赢利大幅降低。