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sales tax
Retail Sales Tax
Retail sales tax is a type of tax imposed on the sale of goods and services to consumers by businesses at the retail level. It is usually charged as a percentage of the purchase price and is usually added to the cost at the time of sale. Retail sales taxes are a form of indirect t......
07/07/2023 
1040 
Emily
tax refund system
Tax Refund System
The tax refund system is an important tool for governments to collect money from taxpayers. This system allows taxpayers to claim back any amount of taxes that have been overpaid during the year. It is typically used when a taxpayer has paid too much in taxes, but it can also be......
benefit tax
taxing for the Benefit of Society
Taxation is an important part of any government’s responsibility in order to fund their public services. Taxation is a compulsory levy imposed by the government, on individuals or businesses, in order to raise revenue or funds for various public purposes such as......
double taxation
Double taxation is a taxation system wherein the same taxable income or gains are taxed twice, in two different taxing jurisdictions. This system generally exists when income is taxed at both the corporate level and personal level. Double taxation is seen as undesirable for many reasons, including......
Prudent Fiscal Policy
Prudent Fiscal Policy
Fiscal policy involves the taxing and spending activity by government to stabilize its economy and helps to answer the basic economic questions of what, how, and for whom to produce. Governments use fiscal policy to influence economic outcomes such as economic output, employ......
tax environment
，关于国际税收环境
International Tax Environment
The international tax environment has greatly evolved in the past decade, resulting in major changes to the taxation landscape in many countries around the world. This has resulted in an increased focus on tax avoidance and aggressive tax planning, ......
Overtax rebate
Tax Refunds
Tax refunds can provide individuals with a much needed boost by giving them additional funds to spend. Whether its money needed to pay bills, or invest in new items, a tax refund can free up much needed resources. However, it is important to understand how they work in order to make t......
tax arrears
Taxes are a necessary part of life, and we all have a responsibility to pay our fair share. However, what happens when taxes aren’t paid in full and on time? When someone fails to pay their taxes, the government may take legal action to collect what’s owed. This process is called ‘tax arrears’......
Taxation Principles of Simon Sismondi
Simon Sismondi’s Taxation Principles
Simon Sismondi (1773–1842) was an influential Swiss economist and politician who is remembered for his proposals for government action to address issues of public finance, economic development, and international trade. He argued that the state had a role to ......
Value Added Tax People's Republic of China
Value-Added Tax in the Peoples Republic of China
The Value-Added Tax (VAT) system is a well-established component of tax systems in many countries, including the Peoples Republic of China (PRC). As part of China’s ongoing financial reform, VAT has played an important role in increasing the coun......
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