Basically, any system can be divided into direct and indirect taxes. 任何稅務(wù)制度,基本上都可以劃分為直接稅與間接稅。
In less developed countries the tax structure is heavily dependent on indirect taxes especially custums and excise duties. 欠發(fā)達國家的稅收結構非常依賴(lài)于間接稅,尤其是關(guān)稅和國內貨物稅。