indirect tax
indirect tax 间接税 对某些权利、特权和团体特许权征收的税，如特权税〔privilege tax〕、特许权税〔franchise tax〕。对某一事件的发生所征收的税，以别于对其有形成果所征的税。总的说来是指按照价值直接对财产征收的税之外的各种税，大致上是指那些税负可以转移给其他人的税，或那些由不负法定纳税义务的人所交纳的税。
indirect tax
indirect tax
A tax on a right or privilege, such as an occupation tax or franchise tax. • An indirect tax is often presumed to be partly or wholly passed on from the nominal taxpayer to another person. [Cases: Licenses 1. C.J.S. Architects § 8; Licenses §§ 2–4.]