| 摘要 |
<p>PURPOSE:To obtain a collecting method removing the distrust in a consumption tax and paying the consumption tax with consumer's consent at the min. national expense by taking a system delivering a registered consumption tax coupon book to an enterpriser liable to taxation from a nation and cutting off a coupon ticket of the charge corresponding to the consumption tax received from a consumer from the coupon book by the enterpriser to deliver the same to the consumer. CONSTITUTION:A nation indicates the bank being the revenue agency of the Bank of Japan as dealing machinery to deliver the registered consumption tax coupon book published by the nation to an enterpriser exceeding the definite amount in the taxable amount sold of a standard period and the enterpriser cuts off a coupon ticket of the amount corresponding to the consumption tax received from a consumer from said coupon book to deliver the same to the consumer. When the coupon tickets are exhausted, the enterpriser presents the consumption tax receiving amount and the cover of the coupon book to the bank of the revenue agency of the Bank of Japan to receive the delivery of a new coupon book and receives definite compensation.</p> |
