(f) The allowance of special deductions directly related to exports or export performance, over and above those granted in respect to production for domestic consumption, in the calculation of the base on which direct taxes are charged.
European countries reap a bigger share of revenue from payroll taxes and other social contributions, as well as from indirect taxes on spending.
What people had to pay in direct and indirect taxes had not gone up since 1979.
Value-added taxes, sales taxes, and import duties are indirect taxes.
Allotment of direct taxes on the basis of state population.
Abstr: Since the reform of major taxes in 1994, indirect taxes in China 's tax revenue have been at a high level.
(e) The full or partial exemption remission, or deferral specifically related to exports, of direct taxes or social welfare charges paid or payable by industrial or commercial enterprises.
The full or partial reduction, exemption or deferred payment of direct taxes or social welfare charges specifically related to exports, which are paid or payable by enterprises.
(d) inconsistent with Article XVII, provided that the difference in treatment is aimed at ensuring the equitable or effective imposition or collection of direct taxes in respect of services or service suppliers of other Members;
Examples of direct taxes are income tax and stamp duty.
There are two kinds of taxes: direct taxes and indirect taxes.
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