1) rebate system
回扣制度
2) deferred rebate system
延期回扣制
3) freight rebate system
运费回扣制
4) system of input tax being credited
抵扣制度
1.
The article analyses the main problems in China s VAT as follows: scope of levy VAT is narrow relatively, system of input tax being credited is not perfect, structure of VAT rate is not reasonable.
分析了我国现行增值税中存在的几个主要问题，即：征税范围相对狭窄，抵扣制度不完善，税制结构不合理等，并提出了完善我国增值税制的建议。
5) law of ship arrest
扣船制度
1.
After the England colonizers brought their law to the colonies,the law of ship arrest or action in rem develops with the native laws in the colony.
随着英国殖民者将对物诉讼制度带到其殖民属地,移植法律与本地法律互相作用,逐渐发展出英美法系各国目前各具特色的扣船制度,其中最有代表性的莫过于英美两国的对物诉讼制度。
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