|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:abbreviation
|
VAT
|
|
gptkbp:administeredBy
|
tax authorities
|
|
gptkbp:appliesTo
|
goods
services
|
|
gptkbp:canBeZeroRated
|
exports
some essential goods
|
|
gptkbp:compatibleWith
|
gptkb:United_States_(federal_level)
|
|
gptkbp:complianceRequires
|
invoicing
VAT returns
VAT registration
|
|
gptkbp:criticizedFor
|
regressivity
|
|
gptkbp:dataCollected
|
each stage of production
|
|
gptkbp:enforcedBy
|
tax audits
|
|
gptkbp:excludes
|
education
healthcare
basic food items
|
|
gptkbp:finalBurdenOn
|
end consumer
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Value Added Tax
|
|
gptkbp:inputTax
|
paid on purchases
|
|
gptkbp:inputTaxCredit
|
available
|
|
gptkbp:introducedIn
|
gptkb:France
1954
|
|
gptkbp:leviedBy
|
gptkb:government
|
|
gptkbp:netVATPayable
|
output tax minus input tax
|
|
gptkbp:notableCollection
|
businesses
|
|
gptkbp:outputTax
|
collected on sales
|
|
gptkbp:pays
|
consumers
|
|
gptkbp:purpose
|
raise government revenue
replace sales tax
|
|
gptkbp:rateType
|
percentage
|
|
gptkbp:rateVariesBy
|
gptkb:Country
|
|
gptkbp:refundPossibleFor
|
businesses
|
|
gptkbp:relatedTo
|
gptkb:Goods_and_Services_Tax
gptkb:Sales_Tax
|
|
gptkbp:requiredDocuments
|
VAT invoice
|
|
gptkbp:sometimesCalled
|
consumption tax
goods and services tax (in some countries)
|
|
gptkbp:supportedBy
|
efficiency
broad tax base
|
|
gptkbp:type
|
indirect tax
|
|
gptkbp:usedIn
|
gptkb:Australia
gptkb:Canada
gptkb:China
gptkb:European_Union
gptkb:India
gptkb:New_Zealand
gptkb:United_Kingdom
|
|
gptkbp:bfsParent
|
gptkb:增值税
gptkb:Federal_Inland_Revenue_Service
gptkb:Goods_and_Services_Tax_Act
gptkb:Purchase_Tax
gptkb:Vat
|
|
gptkbp:bfsLayer
|
6
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