| Abstract from DBPedia | An excise, or excise tax, is any duty on manufactured goods that is levied at the moment of manufacture rather than at sale. Excises are often associated with customs duties, which are levied on pre-existing goods when they cross a designated border in a specific direction; customs are levied on goods that become taxable items at the border, while excise is levied on goods that came into existence inland. An excise is considered an indirect tax, meaning that the producer or seller who pays the levy to the government is expected to try to recover their loss by raising the price paid by the eventual buyer of the goods. Excises are typically imposed in addition to an indirect tax such as a sales tax or value-added tax (VAT). Typically, an excise is distinguished from a sales tax or VAT in three ways: 1.
* an excise is typically a per unit tax, costing a specific amount for a volume or unit of the item purchased, whereas a sales tax or value-added tax is an ad valorem tax and proportional to the price of the goods, 2.
* an excise typically applies to a narrow range of products, and 3.
* an excise is typically heavier, accounting for a higher fraction of the retail price of the targeted products. Typical examples of excise duties are taxes on gasoline and other fuels and taxes on tobacco and alcohol (sometimes referred to as sin tax).物品税（ぶっぴんぜい、英:Excise, Excise tax）は、特定の製品に対して、販売時ではなく製造時（製造会社の出荷時）を課税標準として賦課される租税（間接税）の総称。国境を超えた時に課される関税と対比され、販売時に掛かる売上税（英：Sales tax）や付加価値税（VAT）などと区別される。 日本では1940年から1989年までを対象とした物品税法が施行されたことにより、一般に物品税といった場合には奢侈税（しゃしぜい、英：Sumptuary tax）の一種と認識されるが、日本国外のもので物品税と和訳されるものが贅沢品に限定された租税を指しているとは限らない。例えば健康増進策や環境負荷対策として設けられたものも定義に沿えば物品税（Excise tax）に含まれる（いわゆる悪行税などを含む）。 (Source: http://dbpedia.org/resource/Excise) |
