By way of example, one possible cause could be that the mark-up with which the taxable person operate is lower than the added value assumed under the different collection or withholding regulations.

• 举例来说，一个可能的原因是，应税人在产品成本上的加价低于在另外一种不同的征税制度或税款扣缴制度下假定的增加值。