流转税Turnover tax增值税Value-added tax消费税consumption tax营业税business tax关税Tariff（customs duties）税率Rate税负转嫁Shift the tax burden税收优惠Tax incentives课税对象subject to taxation、Taxable价内税Price within the tax价外税（tax included in price）、tax excluded in price纳税人taxpayer一般纳税人general taxpayer小规模纳税人Small scale taxpayers增值税专用发票Special VAT invoices 基本税率basic tax rate低税率政策low tax policy征收率percentage charges销项税额tax amount of offset item进项税额income tax amount组成计税价格Composite assessab
