しょうひぜい
消費税
1. consumption tax (incl. sales tax, VAT, excise duty, etc.)
2. Value added taxA value added tax (VAT) is a form of consumption tax. From the perspective of the buyer, it is a tax on the purchase price. From that of the seller, it is a tax only on the value added to a product, material or service, from an accounting point of view, by this stage of its manufacture or distribution. The manufacturer remits to the government the difference between these two amounts, and retains the rest for themselves to offset the taxes they had previously paid on the inputs.
Read “Value added tax” on English Wikipedia
Read “消費税” on Japanese Wikipedia
Read “Value added tax” on DBpedia
Read “Value added tax” on English Wikipedia
Read “消費税” on Japanese Wikipedia
Read “Value added tax” on DBpedia
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