以下为句子列表：
英文: ASSISTANT MANAGER: We have a standard rate of $900 per half day which includes coffee and biscuits.
中文: 助理经理：我们标准收费是900美元半天，包括咖啡和饼干。
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英文: Cross-border sales - which are currently VAT-free - could be taxed at a common standard rate of, say, 10 per cent, with individual countries free to set their own tax rates for final consumers.
中文: 目前免征增值税的跨境销售可以按共同的标准税率（比如说10%）征税，而各国可自行确定对最终消费者征收的税率。
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