value-added tax - определение. Что такое value-added tax
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Что (кто) такое value-added tax - определение


value-added tax         
also value added tax
Value-added tax is a tax that is added to the price of goods or services. The abbreviation VAT
is also used. (BRIT)
N-UNCOUNT
Value-Added Tax         
A European Community (EC) tax assessed on the increased value of goods as they pass from the raw material stage through the production process to final consumption. The tax on processors or merchants is levied on the amount by which they increase the value of items they purchase. The EC charges a tax equivalent to the value added to imports and rebates value-added taxes on exports.
Value-added tax in the United Kingdom         
OVERVIEW ABOUT THE VALUE ADDED TAX IN THE UNITED KINGDOM
Value Added Tax (United Kingdom); UK VAT; Value-added tax (United Kingdom); UK Value Added Tax; VAT in the United Kingdom
In the United Kingdom, the value added tax (VAT) was introduced in 1973, replacing Purchase Tax, and is the third-largest source of government revenue, after income tax and National Insurance. It is administered and collected by HM Revenue and Customs, primarily through the Value Added Tax Act 1994.

Википедия

Value-added tax
Примеры употребления для value-added tax
1. Russian banks face a crunch period in October, when quarterly value added tax payments are due.
2. The International Monetary Fund (IMF) has criticized Ankara‘s value–added tax cut for t...
3. Shatalov reiterated that the ministry opposed lowering the value–added tax.
4. The VAT is the value added tax, paid by consumers when they buy things.
5. He abolished purchase tax and the selective employment tax, and replaced them with value added tax.