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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）』
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