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An excise or excise tax (sometimes called a special excise duty) is an inland tax on the sale, or production for sale, of specific goods or a tax on a good produced for sale, or sold, within a country or licenses for specific activities. Excises are distinguished from customs duties, which are taxes on importation. Excises are ''inland'' taxes, whereas customs duties are ''border'' taxes. An excise is considered an indirect tax, meaning that the producer or seller who pays the tax to the government is expected to try to recover or shift the tax by raising the price paid by the buyer. Excises are typically imposed in addition to another indirect tax such as a sales tax or value added tax (VAT). In common terminology (but not necessarily in law), an excise is distinguished from a sales tax or VAT in three ways: # an excise typically applies to a narrower range of products; # an excise is typically heavier, accounting for a higher fraction of the retail price of the targeted products; and # an excise is typically a per unit tax, costing a specific amount for a volume or unit of the item purchased, whereas a sales tax or VAT is an ''ad valorem'' tax and proportional to the price of the good. Typical examples of excise duties are taxes on gasoline and other fuels, and taxes on tobacco and alcohol (sometimes referred to as sin tax). ==Definition== The etymology of the word ''excise'' is derived from the Dutch ''accijns'', which is presumed to come from the Latin ''accensare'', meaning simply "to tax". Regulatory and legal definitions of 'excise' vary by country. For example: * In India, an excise is described as an indirect tax levied and collected on the goods manufactured in India. * In the United Kingdom, HM Revenue and Customs list the following forms of excise on goods and services: * * Air Passenger Duty (Finance Act 1994) * * Aggregates Levy (Finance Act 2001) * * Alcohol duties (Beer Duty, Wine Duty, Cider Duty, Spirits Duty) (Alcoholic Liquor Duties Act 1979) * * Bingo Duty (Betting and Gaming Duties Act 1981) * * Climate Change Levy (Finance Act 2000) * * Gambling duties (General Betting Duty, Pool Betting Duty, Remote Gaming Duty) (Finance Act 2014) * * HGV Road User Levy (HGV Road User Levy Act 2013) * * Hydrocarbon oil duty (Hydrocarbon Oil Duties Act 1979) * * Landfill tax (Finance Act 1996) * * Machine Games Duty (Finance Act 2012) (formerly Amusement Machine Licence Duty) * * Tobacco Duty (Tobacco Products Duty Act 1979) * * Vehicle Excise Duty (Vehicle Excise and Registration Act 1994) * The Australian Taxation Office describes an excise as "a tax levied on certain types of goods produced or manufactured in Australia. These... include alcohol, tobacco and petroleum and alternative fuels".〔Australian Taxation Office, ''(Businesses – Excise )''. Retrieved July 2009.〕 In Australia, the meaning of "excise" is not merely academic, but has been the subject of numerous court cases. The High Court of Australia has repeatedly held that a tax can be an "excise" regardless of whether the taxed goods are of domestic or foreign origin; most recently, in ''Ha v New South Wales'' (1997), the majority of the Court endorsed the view that an excise is "an inland tax on a step in production, manufacture, sale or distribution of goods", and took a wide view of the kind of "step" which, if subject to a tax, would make the tax an excise. 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「excise」の詳細全文を読む スポンサード リンク
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