【题文】“Sugar, alcohol and tobacco,” economist Adam Smith once wrote, “are commodities which are nowhere necessaries of life, which have become objects of almost universal consumption, and which are, therefore, extremely popular subjects of taxation.”Two and a half centuries on, most countri...
| 2017年10月,美国财政部(US Department of The Treasury)下属的酒精与烟草税务及贸易局(US Alcohol and Tobacco Tax and Trade Bureau:下称TTB)收到Westland酒厂等酒类生产商的请愿。其中一部分是代表美国单一麦芽威士忌委员会(American Single Malt Whiskey Commission,下称:ASMWC)进行请愿的,ASMWC是一个由美国威...
Kay, John and Keen, Michael. ‘Alcohol and Tobacco Taxes: Criteria for Harmonisation.’ Chapter 3, this volume, 1986.Kay, J. and M. Keen (1987); "Alcohol and tobacco taxes: criteria for harmonization", in: S. Cnossen (ed.), Tax coordination in the European Community, Kluwer, Deventer...
【题目】阅读理解"Sugar, alcohol and tobacco," economist Adam Smith onc e wrote, "ar e commodities whi ch ar e nowher e necessaries of life, which have becom e objects of almost universal consumptio n, and which are, therefore, extremely popular subjects of taration."T wo and a half ...
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Smith once wrote," are commodities which are nowhere necessaries of life, which have become objects of almost universal consumption, and which are, therefore, extremely popular subjects of taxation. " Two and a haft centuries on, most countries impose some sort of tax on alcohol and tobacco. ...
execute Part III on both copies and return them to the Director of Customs at the interior port. The Director of Customs will then execute Part IV; forward the original to the Director, National Revenue Center, Alcohol and Tobacco Tax and Trade Bureau, at the address shown in item 2; and...
half centuries on, most countries impose some sort of tax on alcohol and tobacco. With surging obesity (糖尿) level putting increasing strain on public health systems, governments around the world have begun to consider taxing sugars as well. ...
(征税) sort of tax on alcohol and tobacco. With obesity levels putting increasing pressure on public health systems, governments around the world have begun to toy with the idea of taxing sugar as well. Whether such taxes work is a matter of debate. A preliminary review of Mexico's ...
2020年12月28日,美国财政部(US Department of The Treasury)下属的酒精与烟草税务及贸易局(US Alcohol and Tobacco Tax and Trade Bureau:下称TTB)发布公告称: 700ml容量的瓶装烈酒可以在美国境内销售了。我在当时,也就是大概四年前,特意写文章《重大变革!美国酒友美坏了!这种酒终于可以在美国买到了!》,进行了...