增值税讲座──第三讲增值税的税率余增长多数国家的增值税规定的税率较少。有的国家实行单一税率，如挪威、丹麦和英国等；有的国家实行差别税率．除规定一个基本税率外，还有二、三个高低不同的税率，对必需品适用低税率，奢侈品适用高税率，如法国、意大利、比利时等国... Lectures on Value-added Taxes ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────── Some countries have a single tax rate, such as Norway, Denmark and the United Kingdom; some countries have differential tax rates. In addition to providing a basic tax rate, there are two or three different levels of tax rates, low taxes on necessities, luxury goods for high tax rates, such as France, Italy, Belgium and other countries ...