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・ Purchase discount
・ Purchase for Progress
・ Purchase funnel
・ Purchase ledger
・ Purchase line
・ Purchase Line Junior/Senior High School
・ Purchase Line School District
・ Purchase of commissions in the British Army
・ Purchase of Land (Ireland) Act 1885
・ Purchase on the Muskingum
・ Purchase order
・ Purchase Parkway
・ Purchase price adjustment
・ Purchase price allocation
・ Purchase Records
Purchase Tax
・ Purchase, New York
・ Purchase-Ferre House
・ Purchase-to-pay
・ PurchasePro
・ Purchasers of Forfeited Estates, Ireland Act 1702
・ Purchasing
・ Purchasing (magazine)
・ Purchasing card
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・ Purchasing manager
・ Purchasing Managers' Index
・ Purchasing power
・ Purchasing power parity


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Purchase Tax : ウィキペディア英語版
Purchase Tax
Purchase Tax was a tax on 'luxury' goods sold in the UK from 1940〔(【引用サイトリンク】title=Taxation – Key dates )〕 until 1973.〔
On 21 October 1940, during World War II, Purchase Tax was introduced at a rate of 33% as a tax on sales of "luxury" goods in order to reduce the deemed wastage of raw materials.
At various times the tax was set at different rates depending the government-determined degree of "luxury"〔(【引用サイトリンク】title=Purchase Tax )〕 of the item.〔(【引用サイトリンク】title= VAT: a brief history of tax )
In preparation for joining the European Economic Community (EU)〔(【引用サイトリンク】title=Post-war taxation )〕 on 2 April 1973 Purchase Tax was abolished and replaced by Value Added Tax (VAT) at a rate of 10%, shortly to be lowered to 8%.〔
==References==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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