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SOURCE ROOM

Tax Answer No. 6101 Basic Mechanism of Consumption Tax

National Tax Agency.

Claims Supported by This Source

  1. Consumption tax is levied on the sale of nearly all domestic goods, the provision of services, etc., and on foreign goods withdrawn from bonded areas, and is imposed at each stage of the transaction.
  2. The standard tax rate is 10 percent (of which 2.2 percent is local consumption tax), and the reduced tax rate is 8 percent (of which 1.76 percent is local consumption tax).

How to read the verification levels. "Read Through" means the source was read in its entirety. "Bibliography & Abstract Read" means the bibliographic information and abstract were confirmed. "Via Course Material" means the source was referenced through the textbook or course text. The "Text Hash" is the SHA-256 of the main text from the publisher's page, excluding tags and whitespace, used to detect if the source has been modified.