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( 다른 뜻에 대해서는 부가가치세 문서를 참고하십시오.) 부가세(附加稅, surtax)는 어떤 조세의 세액에 비례한 액수의 조세를 원래의 세금을 내는 사람에게 징수하는 조세다.
, ضريبة إضافية (بالإنجليزية: surtax) هي ضريبة إضافية تدفع بالإضافة إلى ضريبة مقررة أخرى .
, A surtax is a tax levied upon another tax, also known as tax surcharge.
, 附加税又稱税收附加，是指各地政府按一定比例随正税加征的税款。附加稅並不是獨立的稅種。税收附加可以以计税基数的数额确定比例征收，也可以按应纳税额的一定比例征收。通常各地把按国家税法规定的税率征收的税款称为正税，而把在正税以外征收的稅收称为副税或附加稅。
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( 다른 뜻에 대해서는 부가가치세 문서를 참고하십시오.) 부가세(附加稅, surtax)는 어떤 조세의 세액에 비례한 액수의 조세를 원래의 세금을 내는 사람에게 징수하는 조세다.
, ضريبة إضافية (بالإنجليزية: surtax) هي ضريبة إضافية تدفع بالإضافة إلى ضريبة مقررة أخرى .
, A surtax is a tax levied upon another tax, also known as tax surcharge.
, 附加税又稱税收附加，是指各地政府按一定比例随正税加征的税款。附加稅並不是獨立的稅種。税收附加可以以计税基数的数额确定比例征收，也可以按应纳税额的一定比例征收。通常各地把按国家税法规定的税率征收的税款称为正税，而把在正税以外征收的稅收称为副税或附加稅。
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附加稅
, Surtax
, 부가세
, ضريبة إضافية
|
