Consumption taxes
The excise duties went into the GDR history from the previous excise taxes , the budget impacts, the textile products tax, the tobacco tax as well as the HO - Excise produce collected as part of the price mainly in the field of non-state-owned economy to certain products.
The ordinance (VO) of October 14, 1955 (Journal of Laws p. 769) regulates the consumption taxes anew. In a number of implementation regulations (DB) were regulated in detail: the consumption taxes on beer, tobacco, coffee, brandy, wine and sparkling wine, light sources, ignition goods. The consumption taxes were an inseparable part of the prices. The tax debtors were the owners of the establishments that manufactured goods subject to consumption tax.
In the case of contract orders, it was the client. Consumption taxes were levied on products that were manufactured, obtained or traded in the GDR and whose prices included consumption taxes under applicable law. The rates of consumption taxes were set by the state authorities responsible for setting prices. The consumption taxes due were to be calculated by the tax debtor himself. The state thereby limited part of the profit that resulted from the state fixed prices.