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机译:葡萄牙

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From 1Q93 onwards, prices refer to the monthly average of the quarter. From 1Q86 to 4Q92, prices refer to the second month of each quarter. Prior to 1Q86, prices refer to the first month of each quarter. See individual products for details. General Tax (VAT): VAT is not included in prices and taxes when it is refunded. See individual products for details. Prior to 23 March 1992, all energy prices were determined by the central government, except for coal. ISP (Impuestos Sobre los Productos Derivados del Petroleo): On 1 January 1994, the tax system for oil products was reformed in line with European practices. The ISP was fixed and selling prices varied according to changes in prices (before taxes) of the European basket. From 1 January 1991 to 30 May 1994, the (ISP) for premium leaded gasoline, diesel oil and heavy fuel oil was equal to the difference between a maximum price fixed by the Government and a monthly weighted average of prices before taxes of a basket of prices of European countries before tax prices. Prior to 1991, the ISP fluctuated based on the difference between the fixed price paid by the consumer and the market price determined by the oil companies (as a function of their import cost).
机译:从93年第一季度开始,价格指的是该季度的月平均价格。从1Q86到4Q92,价格是指每个季度的第二个月。在1Q86之前,价格是指每个季度的第一个月。有关详细信息,请参见单个产品。普通税(VAT):退还增值税时,价格和税款中不包含增值税。有关详细信息,请参见单个产品。在1992年3月23日之前,除煤炭外,所有能源价格均由中央政府确定。 ISP(石油公司):1994年1月1日,按照欧洲惯例对石油产品的税制进行了改革。 ISP是固定的,销售价格根据欧洲篮子价格(税前)的变化而变化。从1991年1月1日至1994年5月30日,优质含铅汽油,柴油和重质燃料油(ISP)等于政府确定的最高价格与一篮子商品的税前月度加权平均价格之间的差额。欧洲国家的价格(不含税价格)。 1991年之前,ISP根据消费者支付的固定价格与石油公司确定的市场价格之间的差额(根据其进口成本)波动。

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