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wd85318 WTO 确实支持退 VAT 增值税 无论是欧洲还是中国都适用 美国没有 VAT 美国都主要税种是所得税 消费税一般是用来 fund 州政府的支出
关税 增值税 消费税 产生的背景和预期目的都不一样 想知道具体可以去查
To fix this problem, nearly all countries that use VAT use special rules for imported and exported goods:
All imported goods are charged VAT tax for their full price when they are sold for the first time.
All exported goods are exempted from any VAT payments.
For these reasons VAT on imports and VAT rebates on exports form a common practice approved by the World Trade Organization (WTO).