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  2. Cash register - Wikipedia

    en.wikipedia.org/wiki/Cash_register

    A cash register, sometimes called a till or automated money handling system, is a mechanical or electronic device for registering and calculating transactions at a point of sale. It is usually attached to a drawer for storing cash and other valuables.

  3. Tax-free shopping - Wikipedia

    en.wikipedia.org/wiki/Tax-free_shopping

    A tax-free shopping retailer. Tax-free shopping (TFS) is the buying of goods in another country or state and obtaining a refund of the sales tax which has been collected by the retailer on those goods. [1] The sales tax may be variously described as a sales tax, goods and services tax (GST), value added tax (VAT), or consumption tax.

  4. Cash method of accounting - Wikipedia

    en.wikipedia.org/wiki/Cash_method_of_accounting

    The cash method of accounting, also known as cash-basis accounting, cash receipts and disbursements method of accounting or cash accounting (the EU VAT directive vocabulary Article 226) records revenue when cash is received, and expenses when they are paid in cash. [1]

  5. Gross receipts tax - Wikipedia

    en.wikipedia.org/wiki/Gross_receipts_tax

    A gross receipts tax or gross excise tax is a tax on the total gross revenues of a company, regardless of their source. A gross receipts tax is often compared to a sales tax ; the difference is that a gross receipts tax is levied upon the seller of goods or services, while a sales tax is nominally levied upon the buyer (although both are ...

  6. VAT identification number - Wikipedia

    en.wikipedia.org/wiki/VAT_identification_number

    A value-added tax identification number or VAT identification number (VATIN [1]) is an identifier used in many countries, including the countries of the European Union, for value-added tax purposes. In the EU, a VAT identification number can be verified online at the EU's official VIES [2] website. It confirms that the number is currently ...

  7. Value-added tax - Wikipedia

    en.wikipedia.org/wiki/Value-added_tax

    VAT = Valued Added Tax; BTW = Belasting op toegevoegde waarde South Korea 10% 0% (essential foodstuffs) VAT = bugagachise (Korean: 부가가치세; Hanja: 附加價値稅) Sri Lanka [155] 18% 0% VAT = Valued Added Tax has been in effect in Sri Lanka since 2001. On the 2001 budget, the rates have been revised to 12% and 0% from the previous 20% ...

  8. European Union value added tax - Wikipedia

    en.wikipedia.org/wiki/European_Union_value_added_tax

    EU VAT Tax Rates. The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax, but EU member states are each required to adopt in national legislation a value added tax that complies with the EU VAT code.

  9. Taxation in China - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_China

    [2]: 8 "There are no local taxes on personal income in China". [3] The top marginal tax rate on high income earners is 45% for the portion of income above 960,000 RMB. [ 1 ] : 41 Different sources of personal income are taxed differently (for example, income from wages are taxed on a progressive rate; income from royalties is taxed at a flat rate).