翻訳と辞書 Words near each other ・ Turnour ・ Turnour Island ・ Turnour Prize ・ Turnout ・ Turnout (ballet) ・ Turnout (film) ・ Turnov ・ Turnover ・ Turnover (band) ・ Turnover (basketball) ・ Turnover (employment) ・ Turnover (food) ・ Turnover (gridiron football) ・ Turnover number ・ Turnover on downs ・ Turnover tax ・ Turnover tax in the Soviet Union ・ Turnover-pulse hypothesis ・ Turnovo Literary School ・ Turnovo, Republic of Macedonia ・ Turnovtsi ・ Turnow-Preilack ・ Turnpike ・ Turnpike (ride) ・ Turnpike (software) ・ Turnpike Bluff ・ Turnpike Diaries ・ Turnpike House ・ Turnpike Lands ・ Turnpike Lane (London) Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Turnover tax ： ウィキペディア英語版 Turnover tax 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. In South Africa, the turnover tax is a simple tax on the gross income of small businesses. Businesses who elect to pay the turnover tax are exempt from VAT. Turnover tax is at a very low rate compared to most taxes, but it is calculated on gross income without any deductions.〔(【引用サイトリンク】title=Turnover Tax for Small Business )〕 In the Republic of Ireland, turnover tax was introduced in 1963,〔(【引用サイトリンク】title=Finance Act, 1963, Section 47 )〕 and followed by wholesale tax in 1966.〔(【引用サイトリンク】title=Finance (No. 2) Act, 1966, Section 2 )〕 Both were replaced in 1972 by VAT,〔(【引用サイトリンク】title=Value-Added Tax Act, 1972 )〕 in preparation for Ireland's accession to the European Communities, which prohibited turnover tax and wholesale tax.〔 ==References== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Turnover tax」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.