SALES/TURNOVER TAX

SALES/TURNOVER TAX
Налог с продаж/налог с оборота
Kосвенный налог, который включается в цену товара и, следовательно, перекладывается на конечного потребителя (см. Indirect tax). К налогам с продаж, взимаемым в момент продажи, относятся налог на добавленную стоимость (см. Value-added tax), таможенные пошлины (см. Customs duty), акцизы (см. Excise duty).

Новый англо-русский словарь-справочник. Экономика. — М.: Флинта, Наукa. . 2010.

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Смотреть что такое "SALES/TURNOVER TAX" в других словарях:

  • Turnover tax — A turnover tax is similar to a sales tax or a VAT, with the difference that it taxes intermediate and possibly capital goods. It is an indirect tax, typically on an ad valorem basis, applicable to a production process or stage. For example, when… …   Wikipedia

  • turnover tax — noun Britain : a tax on total transactions or gross sales usually applicable to all sales of commodities by manufacturers, wholesalers, and retailers * * * turnover tax noun A tax paid every time goods change hands during manufacture and… …   Useful english dictionary

  • turnover tax — A tax on the sales made by a business, i. e. on its turnover. See sales tax …   Big dictionary of business and management

  • turnover tax — / tɜ:nəυvə tæks/ noun same as sales tax …   Dictionary of banking and finance

  • Tax system in China — Taxes provide the most important revenue source for the Government of the People s Republic of China. As the most important source of fiscal revenue, tax is a key economic player of macro economic regulation, and greatly affects China s economic… …   Wikipedia

  • Sales tax — Cash register receipt showing sales tax …   Wikipedia

  • tax — ▪ I. tax tax 1 [tæks] noun [countable, uncountable] TAX an amount of money that you must pay to the government according to your income, property, goods etc, that is used to pay for public services: • The President said he would cut taxes for… …   Financial and business terms

  • Tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Tax rates around the world — Taxation An aspect of fiscal policy …   Wikipedia

  • sales tax — A state or local level tax on the retail sale of specified property or services. It is a percentage of the cost of such. Generally, the purchaser pays the tax, but the seller collects it, as an agent for the government. Various taxing… …   Black's law dictionary

  • sales tax — / seɪlz tæks/ noun a tax which is paid on each item sold (and is collected when the purchase is made). Also called turnover tax …   Dictionary of banking and finance


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