有幾多個國家或地區有鎖售稅(GST)制度ar?

商品及服務稅（Goods and Services Tax，簡稱GST）是增值稅 (Value Added Tax, VAT) 的一種，也是銷售稅 (Sales Tax)的一種，指政府為各種商品及服務所徵收的稅項。不同於一般的銷售稅（零售稅），商品及服務稅並非只由消費者承擔，生產商及分銷商也需要繳交。
如果收窄範圍, 只是講GST呢一種, 就有以下幾個國家:

澳洲 10%
加拿大 6%
紐西蘭 12.5%
新加坡 7%
奧地利 20%
約旦 13%
摩洛哥 (商品:20%;服務14%)
有VAT的國家就有下面各國及地區:
List of tax rates around the world
This is a list of tax rates around the world. It is focused on three types of taxes: corporate and individual taxes and value added taxes (VAT). It is not intended to represent the true tax burden to either the corporation or the individual in the listed country.



Country Income tax VAT
Corporate Individual

Algeria
25%
0-40%
21%

Argentina
35%
9-35%
21%

Australia
30%
0-45%
10% Goods and Services Tax (GST)

Austria
25%
21-50%
20% GST

Azerbaijan
24%
0-35%
18%

Bangladesh
40%
N/A
15%

Belarus
24%
9-30%
18%

Belgium
33.99%
25-50%
21%

Bosnia and Herzegovina
30%
5%
17%

Brazil
34%
15-27.5%
17-25%

Bulgaria[1]
10%
10-24%
20%

Cameroon
38.5%
10-35%
18.7%

Canada
36.10%
15-29% (federal)
6% GST, plus Provincial Sales Tax (varies from province to province).

Chile[2]
17%
0-40%
19%

China
25%
5-45%
17%

Colombia
35%
0-35%
16%

Croatia
20%
15-45%
22%

Cuba
30%
10-50%
N/A

Cyprus
10%
20-30%
15%

Czech Republic
24%
12-32%
19% / 5% on selected goods and services

Denmark
28%
38-59%
25%

Egypt
40%
20-40%
N/A

Estonia
22%
22%
18%

Finland
26%
25-53%
22%

France
33.33%
5.5-40%
2.1%/5.5%/19.60%

Germany
25% (federal)
15-42%
18%

Georgia
20%
12%
18%

Greece
22/29%
0-40%
19%

Guatemala
31%
15-31%
12%

Guyana
35-45%
33.3%
16%

Hong Kong
17.50%
16-20%
N/A

Hungary
16%
18-36%
20%

Iceland
18/26%
0-45.58%
24.5%

India
30-40%
10-30%
12.50%

Indonesia
30%
5-35%
10%

Ireland
12.50%
20-41%
21%

Israel
31%
10-49%
15.50%

Italy
37.25%
23-45%
20%

Japan
30%
10-37%
5% (consumption)

Jordan
15/25/35%
5-30%
13% GST

South Korea
13/25%
0-36%
10%

Latvia
15%
25%
18%

Lebanon
15/4-21%
2-20%
10%

Lithuania
15%
10-35%
18%

Luxembourg
29.63%
6-38.95%
15%

Malaysia
27%
0-28%
5-10% Service/Sales Tax

Malta
35%
15-35%
18%

Mexico
28%
3-29%
15%

Monaco
33.33%
0%
19.60%

Montenegro
9%
15% (12% in 2009, 9% in 2010)
17% (7% for certain goods and services)

Morocco
35%
0-41.5%
20% for goods / 14% for services

Netherlands
25.5%
34,15-52%
19% (6% for certain goods)

New Zealand
33%
0-39%
12.5% GST

Norway
28%
28-51.3%
25%

Pakistan
35%
7.5-35%
15%

Panama
30%
0-30%
5%

Peru
27%
15-30%
19%

Philippines
35%
5-32%
12%

Poland
19%
19-40%
22%

Portugal
27.50%
10.5-42%
21%

Romania
16%
16%
19%

Russia
24%
13%
18%

Saudi Arabia
20%
0%
N/A

Senegal
33%
0-50%
20%

Serbia
10%
10/14%
18%

Singapore
18% (20% through YA 2007)
0-20%
7% GST

Slovakia
19%
19%
19%

Slovenia
25%
16-50%
20%

South Africa
29%
18-40%
14%

Spain
35%
15-45%
16%

Sweden
28%
30-55%
25%

Switzerland
13-25%
0-45.5%
7.6%

Syria
10-45%
5-15%
N/A

Taiwan
25%
6-40%
5%

Thailand
30%
5-37%
7%

Tunisia
30%
0-35%
12-18%

Turkey
20%
15-35%
18%

Ukraine
30%
0-40%
20%

United Arab Emirates
0%
0%
0%

United Kingdom
28%
0-40%
0/5/17.5%

United States
15-35%[3]
0-35%
0-9.75%[4] in state & local sales tax (not VAT); typically around 8.5%, but up to 16.75%[5] when including other taxes

Uruguay
30%
N/A
23%

Uzbekistan
18%
13-30%
20%

Venezuela
15/22/34%
6-34%
14%

Vietnam
28%
0-40%
10%

Zambia
35%
10-30%
17.50%