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Turnover tax in the Soviet Union
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Turnover tax in the Soviet Union : ウィキペディア英語版
Turnover tax in the Soviet Union
The turnover tax ((ロシア語:налог с оборота)) in the Soviet Union was first introduced during the Soviet tax reform of 1930-1932, soon after the end of the New Economic Policy. It was broadly similar to a Value Added Tax, though its specifics were crafted to serve various Soviet economic-planning goals. It was the main overt or explicit tax during much of the Soviet period, providing 104 billion rubles of the total Soviet state incoming revenue of 180 billion rubles in 1940, for example.〔''An Economic History of the U.S.S.R.'' by Alec Nove (ISBN 0-14-021403-8), p. 285.〕 On June 30, 1975, the USSR Council of Ministers issued a decree about the turnover tax.〔(СОВМИНА СССР ОТ 30.06.1975 N 572 ОБ УТВЕРЖДЕНИИ ПОЛОЖЕНИЯ О НАЛОГЕ С ОБОРОТА )〕
==References==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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