The results are affected by pre-stocking at the end of last year in reaction to the excise duty hike.

由于消费税提高，去年年底的预库存影响了结果。

Previously, the excise duty varied according to price.

此前，消费税因价格不同而不同。

The rate of taxation or rate of customs and excise duty is of great importance.

税率或进口关税和消费税的税率极为重要。

Usually, any changes in excise duty are followed by similar changes in customs duty.

通常情况下，消费税上的所有变化都要与关税的变化相吻合。

The two main current sorts of tax-fuel duty and vehicle excise duty (VED) -do not do that well.

目前两种主要形式的税—燃油税和交通消费税—并不能达到这一目的。

Excise duty is a tax on certain goods produced in a country, such as cigarettes or alcohol.

消费税是税收对某些产品的国家，例如香烟、酒。

In both situations, the car entitlement is FREE of any import duty, excise duty or sales tax.

在这两种情况下，汽车都可以减免任何进口税，消费税与销售税。

Under 'Malaysia My Second Home' (MM2H), participants may purchase a new locally assembled car while enjoying an exemption on excise duty and sales tax.

马来西亚第二家园计划下的参与者可购买一辆全新的本地组装车，同时享受免征消费税和销售税。

"The average salary in Germany is five times bigger than Bulgaria's, therefore the excise duty rates should be five times lower than Germany's," Dimitrov said.

“德国人的平均薪资是保加利亚人的五倍，因此，我们的消费税率也只应该是德国人的五分之一。”季米特洛夫表示。

They also pay no vehicle excise duty, have cheaper insurance premiums, are exempt from London's Congestion Charge and can be charged for free at some public car parks.

同时电动汽车不需要缴纳消费税，保险费率更低，免交伦敦交通拥堵费，在一些公共停车场还可以享受免费停车。

The tobacco firm is, however, pessimistic about the second half of the year performance, citing a recent increase in cigarette excise duty and the impact of drought in some leaf growing areas.

然而，该烟草公司对于下半年的业绩预期是悲观的，把这归结于最近卷烟消费税的增长，以及在一些烟叶种植地区干旱的影响。

Most-favored-nation tax rate, Conventional tariff rates, Increment duty, Excise tax, tax reimbursement.

最惠国税率，协定税率，还有增值税，消费税，退税。

However, the evaluation of import duty is a base for calculating other tax rates such as excise tax and value-added tax, which resulted in higher prices for imported cigarettes.

然而，评价进口关税是在计算其他税率如消费税和增值税的基础上进行的，结果使进口卷烟的价格更高。

Whether they bear the name VAT tax, sales tax, poll tax, duty, impost, excise, capitation, flat, stamp, or whatever other name, they nevertheless all remain either a direct tax or an indirect tax.

无论背上增值税、销售税、人头税，税，税款，海关计酬、单位、邮票、或其它什么名字，但一切仍是直接税或间接税。