value added tax

value added tax
налог на добавленную стоимость (НДС)

один из самых важных косвенных налогов в Великобритании. В английской практике некоторые товары не облагаются НДС (exempt goods) - в этом случае производитель не может предъявить государству оплаченный им НДС; некоторые товары имеют ставку-НДС, равную о (zero-rated goods), - в таком случае НДС на реализуемые товары не начисляется, а оплаченный НДС можно предъявить государству. Обычно реализация (turnover) показывается в финансовой отчетности (financial statements) без НДС

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • value-added tax — Tax added onto a product during each step of production, from raw material to finished good. Bloomberg Financial Dictionary * * * value added tax value added tax ➔ tax1 * * * value added tax UK US (also value added tax) noun [C or U ] TAX ► VAT( …   Financial and business terms

  • value added tax — UK US noun [uncountable] vat Thesaurus: types of tax and taxationhyponym * * * ˌvalue ˈadded tax [value added tax] noun …   Useful english dictionary

  • value-added tax — (VAT) a tax levied on the supply of goods or services in the UK and on the importation of goods into the UK. The imposition of VAT was required as a condition of the UK s entry into the European Community, and the original provisions were… …   Law dictionary

  • value added tax — index ad valorem Burton s Legal Thesaurus. William C. Burton. 2006 value added tax …   Law dictionary

  • value–added tax — value–ad·ded tax n: a tax levied at each addition of value in the processing of a raw material, the performance of a service, or the production and distribution of a commodity with each payer except the consumer reimbursed from payment at the… …   Law dictionary

  • Value Added Tax — (VAT) tax that is added to the value of a product at the time of manufacture and paid by the customer at the time of purchase …   English contemporary dictionary

  • value-added tax — [val′yo͞oad′əd] n. a form of indirect sales tax paid on products and services at each stage of production or distribution, based on the value added at that stage and included in the cost to the ultimate consumer …   English World dictionary

  • value added tax — ► NOUN ▪ a tax on the amount by which the value of an article has been increased at each stage of its production or distribution …   English terms dictionary

  • value-added tax — n [U] ↑vat …   Dictionary of contemporary English

  • value added tax — value added ,tax noun uncount VAT …   Usage of the words and phrases in modern English

  • Value added tax — Taxation An aspect of fiscal policy …   Wikipedia