| 词条 | Purchase Tax |
| 释义 |
Purchase Tax was a tax levied between 1940[1] and 1973[1] on the wholesale value of luxury goods sold in the United Kingdom. Introduced on 21 October 1940, with the stated aim of reducing the wastage of raw materials during World War II, it was initially set at a rate of 33⅓%. The tax was subsequently set at differing rates dependent upon individual items' degree of "luxury"[2] as determined by the government of the day.[3] In connection with the accession of the UK to the European Economic Community (EU)[4] Purchase Tax was abolished on 2 April 1973 and replaced by Value Added Tax (VAT), initially set at a rate of 10%, which was shortly afterwards reduced to 8%.[3] References1. ^1 {{cite web|url= http://www.parliament.uk/about/living-heritage/transformingsociety/private-lives/taxation/keydates |title=Taxation – Key dates |work= Parliament.UK |accessdate=24 December 2014}} 2. ^{{cite web|url= http://www.peterice.com/purchasetax.htm |title=Purchase Tax |work=Peterice |accessdate=24 December 2014}} 3. ^1 {{cite web|url= https://www.theguardian.com/money/2010/dec/31/vat-brief-history-tax |title= VAT: a brief history of tax |work=The Guardian |accessdate=24 December 2014}} 4. ^{{cite web|url=http://www.parliament.uk/about/living-heritage/transformingsociety/private-lives/taxation/overview/postwar/|title=Post-war taxation|work=Parliament.UK|accessdate=25 December 2014}} 2 : History of taxation in the United Kingdom|Sales taxes |
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