purchase tax的用法和樣例：
例句
用作名詞 (n.)
- For taxable consumer goods sub-contracted for processing, the tax shall be collected and paid by the sub-contractor upon delivery to the contractor.
委託加工的應稅消費品，由受託方在向委託方交貨時代收代繳稅款。 - Consumption Tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty.
個人攜帶或者郵寄進境的應稅消費品的消費稅，連同關稅一併計征。
