选择性销售税
Also known as tax in rem, in rem, excise tax, Excise Tax
對某些商品的消費徵稅的稅收
AI overview
An excise is a tax that a government places on specific goods produced or sold within the country, such as the beer tax shown on this 1892 stamp. It matters because it allows governments to raise revenue and can be used to discourage consumption of certain products by making them more expensive.
AI-generated from the Wikipedia summary — may contain errors.
Article · 中文
选择性销售税（Selective Sales Taxes），也称特殊货物税、特许权税、货物税、工商稅（Excise Tax），是指对一定范围商品所课征的特殊销售税。其中包括三个主要类别：奢侈税（Luxury Excises）、限制消费税（Sumptuary Excises）及利益相关税（Benefit-based Excise）。政府基于一定财政及公共目的而对一些特殊类型的商品及服务征收的特殊税种。
Abstract from DBpedia / Wikipedia · CC BY-SA