Statements (21)
| Predicate | Object | 
|---|---|
| gptkbp:instanceOf | gptkb:tax_law | 
| gptkbp:administeredBy | Tax authorities | 
| gptkbp:appliesTo | gptkb:Goods Services | 
| gptkbp:commonIn | gptkb:Canada gptkb:European_Union gptkb:Japan | 
| gptkbp:compatibleWith | Certain essential goods (varies by country) | 
| gptkbp:example | gptkb:Sales_Tax gptkb:Value_Added_Tax Excise Tax | 
| gptkbp:introducedInJapan | 1989 | 
| gptkbp:leviedAt | Point of sale | 
| gptkbp:notableCollection | gptkb:government | 
| gptkbp:pays | Consumer | 
| gptkbp:purpose | Raise government revenue | 
| gptkbp:rateType | Percentage of sale price | 
| gptkbp:type | gptkb:Indirect_tax | 
| gptkbp:bfsParent | gptkb:消费税 | 
| gptkbp:bfsLayer | 7 | 
| https://www.w3.org/2000/01/rdf-schema#label | Consumption Tax |