GST是VAT，天朝消费税也是VAT天朝消费税17%，农产品低点，13%。
个税按华新贫困线来算，天朝大约25%，坡县10%。
看澳大利亚的vat exempt
There are a few goods and services in Australia that are exempt from VAT and are not taxable. They include:
Education and training
Health and care products and services
Education and training
Health and care products and services
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