provisional tax

基本解释

The new provisional regulations for tax on farmland used for nonagricultural purposes and detailed rules for their implementation were instituted.
执行新的耕地占用税暂行条例及其实施细则。
Provisional Regulations on Value Added Tax" implemented in 2009 marked that our value-added tax is changed from production-based into consumption-based."
2009年实施的《增值税暂行条例》标志着我国增值税由生产型向消费型转变。
Officials have said the government is considering a provisional tax hike to raise some ￥10 trillion to finance reconstruction works.
日本官员们说，政府正在考虑实施暂时提税，以筹集大约10万亿日元，为重建工作提供资金。