網頁1. Difference. 1. ⇒. Depreciation( Dep) Not in NI but in GNP. 2. Indirect taxes (Value-added tax V AT 可轉價的間接稅) ⇒ Not in NI but in GNP 3. Government product subsidy⇒In NI but NOT in GNP 2-3 = Net indirect tax. GNP = NI + Dep + Net indirect tax = NI + 1 + 2 - 3.