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A4 VAT b˷ eA b˷ - aaA(Value Added Tax, a VAT)e ea e AɁ b ሁ eA wAe aa(Value Added)A ae Aqa Q. - ee, VATe e wb(goods and services) A aa Aae eA(general consumption tax)ae b˷. - A eaa b A e Aae biAe 嬂 A(selective consumption tax). - VAT qea e VATe ea A e A ae aa, aai qe Ђi w aa AA (consumption type VAT)i aС A eA Q. 4eс 嬥 iw i AAe 105 aa VATi aС q. 4w aa AAe ai A wA AAe aa AA. e, a qawbE e A wA AAe bwсaaA(net income type VAT) a aea AwA qСe bw aaA(gross income type VAT)a q. - VATe sA a awi aaС aaС wb aA Aae A(in rem tax). - aa VATe Abˁi AAaСe 10% e AIi waС q. e AI e aa a wb 嬂 A aei aǡ geae w񸡷 q(A ). eA wAI - VAT Ai aС e aae a A éi aaa eA A wAI Ai waС q. ;4 eA - aa VATe a ai AAe i A wa q aa, e A bi ŵaa A é A w a wi A ae eA i aС q. 4VATa e AI ae e ʼneaa (proportional) bi xe A, e bi a e b a b A s I xae b(regressive) bi xea i q. _