a tax levied on goods or services rather than on persons or organizations
双语例句
Basically, any system can be divided into direct and indirect taxes. 任何税务制度,基本上都可以划分为直接税与间接税。
In less developed countries the tax structure is heavily dependent on indirect taxes especially custums and excise duties. 欠发达国家的税收结构非常依赖于间接税,尤其是关税和国内货物税。