thuế gián thu
Definition
- Noun:
- Indirect tax: A tax levied on goods and services rather than directly on income or profits. The tax is collected by an intermediary (like a seller) from the person who ultimately bears the economic burden of the tax (the consumer).
Usage Examples
- Noun:
- Thuế giá trị gia tăng (VAT) là một loại thuế gián thu phổ biến. (Value Added Tax (VAT) is a common type of indirect tax.)
- Thuế gián thu thường được cộng vào giá bán của hàng hóa. (Indirect tax is often added to the selling price of goods.)
- Chính phủ đang xem xét điều chỉnh một số loại thuế gián thu. (The government is considering adjusting some types of indirect taxes.)
Advanced Usage
- The term is often used in economic and policy discussions to contrast with thuế trực thu (direct tax), such as personal income tax.
- Hệ thống thuế bao gồm cả thuế trực thu và thuế gián thu. (The tax system includes both direct and indirect taxes.)
Variants and Related Words
- Thuế trực thu (n): Direct tax.
- Thuế tiêu thụ đặc biệt (n): Excise tax (a specific type of indirect tax).
- Thuế giá trị gia tăng (VAT) (n): Value Added Tax.
Synonyms
- Indirect levy.
- Consumption tax (in a broad sense).
Key Characteristics
- The taxpayer (who pays the money to the government) and the tax bearer (who ultimately shoulders the economic cost) are different entities.
- Often considered regressive, as it takes a larger percentage of income from low-income earners than from high-income earners.
- Typically applied at the point of sale or transaction.