| 词条 | Turnover tax |
| 释义 |
A turnover tax is similar to VAT, with the difference that it taxes intermediate and possibly capital goods. It is an indirect tax, typically on an ad valorem basis, applicable to a production process or stage. For example, when manufacturing activity is completed, a tax may be charged on some companies. Sales tax occurs when merchandise has been sold. By countryIn South Africa, the turnover tax is a simple tax on the gross income of small businesses. Businesses that elect to pay the turnover tax are exempt from VAT. Turnover tax is at a very low rate compared to most taxes but is without any deductions.[1] In the Republic of Ireland, turnover tax was introduced in 1963[2] and followed by wholesale tax in 1966.[3][4] Both were replaced in 1972 by VAT,[5] in preparation for Ireland's accession to the European Communities, which prohibited both taxes.[4][6] See also
References1. ^{{cite web|url=http://www.sars.gov.za/home.asp?pid=43122|title=Turnover Tax for Small Business|publisher=South African Revenue Service|accessdate=April 14, 2011|deadurl=yes|archiveurl=https://web.archive.org/web/20110429200233/http://www.sars.gov.za/home.asp?pid=43122|archivedate=April 29, 2011|df=}} {{DEFAULTSORT:Turnover Tax}}{{finance-stub}}2. ^{{cite web|url=http://www.irishstatutebook.ie/1963/en/act/pub/0023/sec0047.html|title=Finance Act, 1963, Section 47|work=Irish Statute Book|accessdate=17 November 2014}} 3. ^{{cite web|url=http://www.irishstatutebook.ie/1966/en/act/pub/0022/sec0002.html#sec2|title=Finance (No. 2) Act, 1966, Section 2|work=Irish Statute Book|accessdate=17 November 2014}} 4. ^1 {{cite web|url=http://www.revenue.ie/en/about/history/1959-1967.html|title=Revenue Over the Years 1959 - 1967|work=Revenue Museum|publisher=Revenue Commissioners|accessdate=17 November 2014|location=Dublin}} 5. ^{{cite web|url=http://www.irishstatutebook.ie/eli/1972/act/22/enacted/en/index.html |title=Value-Added Tax Act, 1972|work=Irish Statute Book|accessdate=15 February 2017}} 6. ^{{cite web|url=http://oireachtasdebates.oireachtas.ie/debates%20authoring/debateswebpack.nsf/takes/seanad1972071800009?opendocument|title=Value-Added Tax Bill, 1971 (Certified Money Bill): Second Stage.|date=18 July 1972|work=Seanad Éireann debates|publisher=Oireachtas|accessdate=17 November 2014|location=Dublin}} 2 : Sales taxes|Transfer tax |
| 随便看 |
|
开放百科全书收录14589846条英语、德语、日语等多语种百科知识，基本涵盖了大多数领域的百科知识，是一部内容自由、开放的电子版国际百科全书。