excise

• 切除する、切り取る

関

ablate、ablation、ablative、excision、excisional、extirpation、resect、resection、resective、transect、transection

　 　 　 　 　

WordNet

1. remove by cutting; "The surgeon excised the tumor"
2. a tax that is measured by the amount of business done (not on property or income from real estate) (同)excise tax
3. levy an excise tax on
4. surgical removal of a body part or tissue (同)extirpation, cutting out, excision
5. the erosive process that reduces the size of glaciers
6. tending to ablate; i.e. to be removed or vaporized at very high temperature; "ablative material on a rocket cone"
7. the case indicating the agent in passive sentences or the instrument or manner or place of the action described by the verb (同)ablative case
8. relating to the ablative case
9. remove an organ or bodily structure
10. wear away through erosion or vaporization
11. surgical removal of part of a structure or organ

PrepTutorEJDIC

1. (酒・たばこなどの)物品税,国内消費税
2. (体などから)〈できたものなど〉‘を'切り取る《+『名』+『from』+『名』》 / (原文から)〈文章など〉‘を'削除する《+『名』+『from』+『名』》
3. 切除,除去;融除 / 溶発(ロケットの先端が大気圏突入で溶解すること)
4. 奪格の(ラテン語の格変化の一つ) / 奪格
5. (手術・溶解・腐食などで)…'を'除去する / 除去される
6. (手術による器官や組織,特に骨の)切徐

Wikipedia preview

出典(authority):フリー百科事典『ウィキペディア（Wikipedia）』「2014/04/15 13:19:21」(JST)

wiki en

[Wiki en表示]

1871 U.S. Revenue stamp for 1/6 Barrel of beer

---

Brewers would receive the stamps in sheets, cut them into individual stamps, cancel them, and paste them over the bung of the beer barrel so when the barrel was tapped it would destroy the stamp.

An excise or excise tax (sometimes called a duty of excise special tax) is an inland tax on the sale, or production for sale, of specific goods or a tax on a good produced for sale, or sold, within a country or licenses for specific activities. Excises are distinguished from customs duties, which are taxes on importation. Excises are inland taxes, whereas customs duties are border taxes.

An excise is considered an indirect tax, meaning that the producer or seller who pays the tax to the government is expected to try to recover or shift the tax by raising the price paid by the buyer. Excises are typically imposed in addition to another indirect tax such as a sales tax or value added tax (VAT). In common terminology (but not necessarily in law), an excise is distinguished from a sales tax or VAT in three ways: (i) an excise typically applies to a narrower range of products; (ii) an excise is typically heavier, accounting for a higher fraction of the retail price of the targeted products; and (iii) an excise is typically a per unit tax, costing a specific amount for a volume or unit of the item purchased, whereas a sales tax or VAT is an ad valorem tax and proportional to the price of the good.

Typical examples of excise duties are taxes on gasoline and other fuels, and taxes on tobacco and alcohol (sometimes referred to as sin tax).

Definition

Taxation
An aspect of fiscal policy
Policies Government revenue Tax revenue · Non-tax revenue Tax law · Tax bracket · Tax threshold Exemption · Credit · Deduction Tax shift · Tax cut · Tax holiday Tax advantage · Tax incentive Tax reform · Tax harmonization Tax competition · Double taxation Representation · Unions Medical savings account Tax, tariff and trade
Economics Price effect · Excess burden Tax incidence Laffer curve · Optimal tax Theory Optimal capital income taxation
Collection Revenue service · Revenue stamp Tax assessment · Taxable income Tax lien · Tax refund · Tax shield Tax residence · Tax preparation Tax investigation · Tax shelter Private tax collection · Tax farming
Noncompliance Tax avoidance · Tax evasion Tax resistance · Tax haven Smuggling · Black market · Transfer mispricing Unreported employment · Tax shelter
Distribution Tax rate Progressive · Regressive Proportional
Types Direct · Indirect · Per unit · Ad valorem · In rem Capital gains · Carbon  · Consumption Dividend · Ecotax · Excise Georgist · Gift · Gross receipts · Income Inheritance (estate) · Land value Payroll · Pigovian · Property · Sales Sin · Single · Stamp · Steering Turnover · Value-added (VAT) Corporate profit · Excess profits Windfall profits · Negative (income) · Flat
International Financial transaction tax Currency transaction tax Tobin tax · Spahn tax Tax equalization · Tax treaty European Union FTT
Trade Custom · Duty Tariff (Import · Export) · Tariff war Free trade · Free trade zone Trade pact
Religious Church tax · Eight per thousand · Teind · Tithe Fiscus Judaicus · Leibzoll · Temple tax · Tolerance tax Jizya · Kharaj · Khums · Nisab · Zakat
By country List of countries by tax rates Tax revenues as %GDP Albania · Algeria · Argentina · Australia · Azerbaijan · Bangladesh · Bahamas · Bhutan · Canada · China · Colombia · France · Germany · Greece · Iceland · India · Indonesia · Iran · Ireland · Israel · Italy · Japan · Kazakhstan · Lithuania · Namibia · Netherlands · New Zealand · Norway · Pakistan · Palestinian territories · Peru · Philippines · Russia · Singapore · South Africa · Sweden · Switzerland · Tanzania · United Kingdom · United States

The etymology of the word excise is derived from the Dutch accijns, which is presumed to come from the Latin accensare, meaning simply "to tax".

Regulatory and legal definitions of 'excise' vary by country. For example:

• In India, an excise is described as an indirect tax levied and collected on the goods manufactured in India.

• In the United Kingdom, HM Revenue and Customs lists "alcohol, environmental taxes, gambling, holdings & movements, hydrocarbon oil, money laundering, refunds of duty, revenue trader's records, tobacco duty, and visiting forces" as being subject to excise. Some of the listed items are not goods, but rather services.

• The Australian Taxation Office describes an excise as "a tax levied on certain types of goods produced or manufactured in Australia. These... include alcohol, tobacco and petroleum and alternative fuels".

In Australia, the meaning of "excise" is not merely academic, but has been the subject of numerous court cases. The High Court of Australia has repeatedly held that a tax can be an "excise" regardless of whether the taxed goods are of domestic or foreign origin; most recently, in Ha v New South Wales (1997), the majority of the Court endorsed the view that an excise is "an inland tax on a step in production, manufacture, sale or distribution of goods", and took a wide view of the kind of "step" which, if subject to a tax, would make the tax an excise.

Rationale

In defense of excises on strong drink, Adam Smith wrote: "It has for some time past been the policy of Great Britain to discourage the consumption of spirituous liquors, on account of their supposed tendency to ruin the health and to corrupt the morals of the common people." Samuel Johnson was less flattering in his 1755 dictionary: "EXCI'SE. n.s. ... A hateful tax levied upon commodities, and adjudged not by the common judges of property, but wretches hired by those to whom excise is paid."

Monies raised through excise may be earmarked for redress of specific social costs commonly associated with the product or service being taxed. Tobacco tax revenues, for example, might be spent on government anti-smoking campaigns.

Excise duties or taxes often serve political as well as financial ends. Public safety and health, public morals, environmental protection, and national defense are all rationales for the imposition of an excise.

• Public safety and health
  • deter individuals from harming their health by abusing substances such as tobacco and alcohol, thus making excise a kind of sumptuary tax, or
  • deter them from engaging in morally objectionable activities such as gambling and prostitution (including solicitation and pimping) – thus making it a type of vice tax or sin tax
• Environmental protection
  • deter individuals or organizations from harming the general environment, including curbing activities which contribute to pollution, or which harm the natural environment.
• Defense
  • including taxation directly levied on other countries' militaries and/or governments, such as the UK's taxation on "visiting forces"
• Punitive
  • Many US states impose taxes on illegal drugs, while the UK government imposes excise on money laundering and on "visiting forces" (which can be construed to mean occupying military forces). These taxes are not considered revenue sources, but rather exist to allow governments greater leverage for punishments and reparations/war reparations – based around the concept of tax evasion – which can be imposed in the event that the perpetrator is caught and tried.

Targets of taxation

Tobacco, alcohol and gasoline

These are the three main targets of excise taxation in most countries around the world. They are everyday items of mass usage (even, arguably, "necessity") which bring significant revenue for governments. The first two are considered to be legal drugs, which are a cause of many illnesses (e.g. lung cancer, cirrhosis of the liver), which are used by large swathes of the population, with tobacco being widely recognized as addictive. Gasoline (or petrol), as well as diesel and other fuels, meanwhile, despite being indispensable to modern life, have excise tax imposed on them mainly because they pollute the environment .^{[citation needed]}

Narcotics

Many US states tax illegal drugs.

Gambling

Gambling licences are subject to excise in many countries today. In 18th-century England, and for a brief time in British North America, gambling itself was for a time also subject to taxation, in the form of stamp duty, whereby a revenue stamp had to be placed on the ace of spades in every pack of cards to demonstrate that the duty had been paid (hence the elaborate designs that evolved on this card in many packs as a result). Since stamp duty was originally only meant to be applied to documents (and cards were categorized as such), the fact that dice were also subject to stamp duty (and were in fact the only non-paper item listed under the 1765 Stamp Act) suggests that its implementation to cards and dice can be viewed as a type of excise duty on gambling.

Prostitution

Prostitution has been proposed to bear excise tax in separate bills in the Canadian Parliament (2005), and in the Nevada Legislature (2009) - proposed wordings:

• "5.5 Implementation of an excise tax on prostitution, the brothel is taxed and passed it on." (Canada)
• "An excise tax is hereby imposed on each patron who uses the prostitution services of a prostitute in the amount of $5 for each calendar day or portion thereof that the patron uses the prostitution services of that prostitute." (Nevada)

The reasons given by Canadian MPs entering the bill covered many of the above-mentioned areas, including extra funding for police protection and better healthcare for the prostitutes - however, so did many of the counterarguments.

Other types

Salt, paper and coffee

Excise (often under different names, especially before the 15th century, usually consisting of several separate laws, each referring to the individual item being taxed) has been known to be applied to substances which would in today's world seem rather unusual, such as salt, paper, and coffee. In fact, salt was taxed as early as the second century, and as late as the twentieth.

Many different reasons have been given for the taxation of such substances, but have usually - if not explicitly - revolved around the scarcity and high value of the substance, with governments clearly feeling entitled to a share of the profits traders make on these expensive items. Such would the justification of salt tax, paper excise, and even advertisement duty have been.

Window tax and Bedroom tax

The window tax was introduced after controversy arose around the introduction of income tax, which was considered to be a breach of privacy. The rationale behind this was that the grandeur of a person's house, and hence the number of windows, was a visible sign of their wealth – which could, furthermore, not be hidden like income can. One way people got around this problem was to brick up their windows. In the case of poor people this was a big social problem, as they would often force themselves to live in the dark in order to avoid paying this tax.

The UK's Welfare Reform Act 2012 contains a clause referred to as an "under-occupancy penalty". The penalty is aimed at people on welfare benefits who live in houses containing "more bedrooms than they need". While not officially referred to as a tax, the controversial policy is instead billed as a way to "free up more living space for overcrowded families", but has nevertheless been widely dubbed a "bedroom tax", and has led to comparisons to the 17th century window tax. While originally unofficial, the term gained wide acceptance even before it came into force in April 2013, even being used by public organizations. Further controversy was raised when it emerged that paedophiles and rapists will be exempt from the tax, the loophole arising from the fact that they are not allowed to rent out rooms.

Newspapers and Advertising – "Knowledge tax"

Newspapers were taxed in the United Kingdom from 1712 until 1853. The original tax was increased with the 1814 Stamp Act, when it was stipulated at 4d per copy. Since this made it extremely expensive for working class families (doubling the price of a newspaper), it was pejoratively referred to as a "Tax on Knowledge", with people forced to rent newspapers on a per-hour basis, or else pool money together in order to buy and share. This resulted in a situation where even out-of-date newspapers were widely sought-after.

Advertisement Duty was also stipulated in the same laws and was also charged on a "per unit" basis, irrespective of the size or nature of the advertisement. Until 1833 the cost was 3s 6d, after which it was reduced to 1s 6d.

Examples

Canada

Main article: Taxation in Canada#Excise taxes

Share of federal excise taxes paid by US households reporting different income levels, 1979-2007

Both the federal and provincial governments impose excise taxes on inelastic goods such as cigarettes, gasoline, alcohol, and for vehicle air conditioners. A great bulk of the retail price of cigarettes and alcohol are excise taxes. The vehicle air conditioner tax is currently set at $100 per air conditioning unit. Canada has some of the highest rates of taxes on cigarettes and alcohol in the world. These are sometimes referred to as sin taxes.

United States

Main article: Excise tax in the United States

An excise is "a tax upon manufacture, sale or for a business license or charter," according to Law.com's Legal Dictionary and is to be distinguished from a tax on real property, income or estates."

In the United States, the term "excise" means: (A) any tax other than a property tax or capitation (i.e., an excise is an indirect tax in the constitutional law sense), or (B) a tax that is simply called an excise in the language of the statute imposing that tax (an excise in the statutory law sense, sometimes called a "miscellaneous excise"). An excise under definition (A) is not necessarily the same as an excise under definition (B).^{[citation needed]}

Both the federal and state governments levy excise taxes on goods such as alcohol, motor fuel, and tobacco products. Even though federal excise taxes are geographically uniform, state excise taxes vary considerably. However, taxation constitutes a substantial proportion of the retail prices on alcohol and tobacco products.

Local governments may also impose an excise tax. For example, the city of Anchorage, Alaska charges a cigarette tax of $1.30 per pack, which is on top of the federal excise tax and the state excise tax. In 2011, the United States federal excise tax on gasoline was 18.4 cents per gallon (4.86 ¢/L) and 24.4 cents per gallon (6.45 ¢/L) for diesel fuel.

United Kingdom

Main article: Her Majesty's Customs and Excise

Her Majesty's Customs and Excise (HMCE) was, until April 2005, a department of the British Government in the UK. It was responsible for the collection of Value added tax (VAT), Customs Duties, Excise Duties, and other indirect taxes such as Air Passenger Duty, Climate Change Levy, Insurance Premium Tax, Landfill Tax and Aggregates Levy. It was also responsible for managing the import and export of goods and services into the UK. HMCE was merged with the Inland Revenue (which was responsible for the administration and collection of direct taxes) to form a new department, HM Revenue and Customs, with effect from 18 April 2005.

The tax was first implemented in the UK under this name in the mid-17th century.

India

Main article: Central Board of Excise and Customs

In India, almost all manufactured products are included for excise duty.^{[citation needed]} In India, for getting excise tax, Govt. of India has made Automation of Central excise and service tax. with this, manufacturer can easily pay their excise tax online on every 5th of following the month through GAR-7.^{[citation needed]}

Germany

Germany charges the following excise taxes:

• energy:
  • gasoline: 65.45 ct/l (c. 7.3 ct/kWh)
  • diesel: 47.04 ct/l (c. 4.7 ct/kWh)
  • LPG: 16.6 ct/kg (c. 8.96 ct/l or 1.29 ct/kWh)
  • CNG: 18.03 ct/kg (c. 1.39 ct/kWh)
  • heating oil: 13.00 ct/kg (c. 1.19 ct/kWh)
• electricity:
  • default: 2.05 ct/kWh
  • for trains, trams, etc: 1.142 ct/kWh
• nuclear fuel:
  • 145 €/g
• intermediate products in production of alcoholic beverages:
  • default: 1.53 €/l
  • alcoholic contents < 15%: 1.02 €/l
  • intermediate products in champagne production: 1.36 €/l
• tobacco:
  • cigarettes: 9.44 ct/cigarette + 21.8% of the gross price
  • pipe tobacco: 15.66 €/kg + 13.13% of the gross price
  • cigars: 1.4 ct/cigar + 1.47% of the gross price
• coffee:
  • roasted: 2.19 €/kg
  • instant: 4.78 €/kg
• beer: c. 9.4 ct/l, depends on the type of beer
• spirits
• champagne:
  • alcoholic contents < 6%: 0.51 €/l
  • alcoholic contents >= 6%: 1.36 €/l
• alcopops: 0.0555 €/l pure alcohol

Machinery of implementation

In excise duty is applied by the affixation of revenue stamps to the products being sold. In the case of tobacco or alcohol, for example, the producer buys a certain bulk amount of excise stamps from the government and is then obliged to affix one to every packet of cigarettes or bottle of spirits produced.

A government-owned alcohol monopoly is another way to ensure payment of the taxes.

Criticisms

Critics of excise tax have interpreted and described excise duty as simply a government's way of levying further and unnecessary taxation on the population. The presence of "refunds of duty" under the UK's list of excisable activities has been used to support this argument, as it results in taxation being implemented on persons even where they would normally be exempt from paying other types of taxes – hence why they are getting the refund in the first place.

Furthermore, excise is often somewhat similar to other taxes and sometimes doubles up with them, or as in the case of customs duties: since the two taxes largely apply to the same types of goods, people are forced to pay tax twice over on the same items (except in the case of duty-free) - once through excise upon purchase and a second time around through customs duties upon transportation. (A justification for this is that the country the items are being imported into is applying the customs partly for the same reasons as the original excise was charged, as it is the country of import which will suffer the ill environmental, health and social effects of, say, the cigarettes and alcohol being brought in; thus customs has many similar pros and cons as has excise.)

Taxation on medicines, pharmaceuticals and medical equipment has been an issue of contention, especially in developing countries, due to the fact that this tax can result in inflated prices of ordinary and even potentially lifesaving medication, as well as raise the cost of medical procedures, sometimes forcing healthcare providers to limit the number of operations performed.

As far as illegal drugs are concerned, it has also been argued that, by taxing banned substances, some US states are able to gain revenues, while the legislation protects the anonymity of the dealers –

A dealer is not required to give his/her name or address when purchasing stamps and the Department is prohibited from sharing any information relating to the purchase of drug tax stamps with law enforcement or anyone else.

See also

• Customs
• Securities Turnover Excise Tax

References

UpToDate Contents

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Related Pictures

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★リンクテーブル★

リンク元	「ablation」「transection」「切除」「ablate」「transect」

「ablation」

　　[★]

• n.

• 切除、切断、消失、アブレーション、焼灼、焼灼術
• (一部の)除去、(手術による)除去、切断
• (医)剥離

関

(vt.)ablate

ablate、ablative、amputate、amputation、break、breakage、cauterization、cauterize、cautery、cleavage、cleave、disappear、disappearance、elimination、excise、excision、excisional、extirpation、regress、resect、resection、resective、scission、sever、transect、transection、truncate、truncation

　 　 　

「transection」

　　[★]

• n.

• 切断、切除、離断、横切、横切開、横断面

関

ablate、ablation、ablative、amputate、amputation、axial section、break、breakage、cleavage、cleave、cross section、cross-section、cross-sectional、excise、excision、excisional、extirpation、horizontal incision、mutilation、resect、resection、resective、scission、sever、transect、transverse incision、transverse section、truncate、truncation

「切除」

　　[★]

英

• excision、resection、ablation、transection、extirpation、excise、ablate、resect、transect、excisional、ablative、resective

関

横切、横切開、横断、横断面、消失、切除術、切除法、切断、摘出、摘出術、摘除、摘除術、離断、アブレーション、切り取る、焼灼、焼灼術

「ablate」

　　[★]

• vt.vi.

• (～を)切除(融除、溶除、溶発、浸食)する

関

ablation、ablative、amputate、amputation、break、breakage、cleavage、cleave、excise、excision、excisional、extirpation、resect、resection、resective、scission、sever、transect、transection、truncate、truncation

　 　 　

「transect」

　　[★]

• 横切する、横断する、切除する、横切開する

関

ablate、ablation、ablative、cross、crossing、excise、excision、excisional、extirpation、horizontal incision、resect、resection、resective、transection、transversal、transverse、transverse incision