Direct tax,之所叫direct“直接”,是因为它是由taxpayers纳税人直接交给government的。比如针对个人income的tax是由个人直接缴纳给government,针对公司income的tax也是由公司直接缴纳,中间没有第三方。 而Indirect tax就略为不同,在纳税人和government之间,出现了代收tax的第三方,一般为retailers零售商或shopkeepers店主。 ...
解析 Direct taxes are levied on the income or property of individuals and are paid directly by the taxpayer, whereas indirect taxes are levied on goods and services and are collected by the seller on behalf of the government.反馈 收藏
DYK: Difference between direct and indirect taxLisa Pallavi Barbora
a税收制基本上都可以分为两大类:直接税和间接税 The tax revenue system basically all may divide into two big kinds: Direct tax and indirect tax[translate]
Publishing Company THE DESIGN OF TAX STRUCTURE: DIRECT VERSUS INDIRECT TAXATION* The recent literature on optimal taxation may be seen as attempting to clarify the structure of the arguments advanced to support changes in the tax system, tracing the implications of taxes and quantifying (analytically...
The main indirecttax– and, indeed, the overall most important source of revenue – was thealcabala, or sales tax. Legally, thealcabalawas payable by everybody regardless of social status, and was applicable to every transaction at the same rate of 10%. In practice, this was never applied...
As opposed to a direct tax on income, indirect taxes are usually based on value and are associated with consumption. Direct vs indirect tax schemes Keith Miller, Chair of the Chapter's Indirect Tax Committee, and Will Morris, Chair of the European Tax Committee, respectively, followed Ms Benne...
This fact has an important economic implication, which is that if corrective excise taxes are constrained to be uniform across individuals, 'first-best' allocations are usually not attainable, and therefore the choice of optimal tax structure is then a 'second-best' problem, even if lump-sum ...
a2.International tax includes direct tax (e.g., income tax and corporate tax, inheritance tax and gift tax) and indirect (such as: additional value added tax, the tax and stamp duty tax, phone), these are foreign tax types are most often encountered in Korea. 2.International税包括直接税 ...
5) indirect tax preference 间接税收优惠6) direct tax 直接税 1. Analysing the influence of economic factors on the structure of tax system should consider tbe following: the influence of economic range and structure on macro-tax burden;the relationship between direct tax and indirect tax & ...