VAT

英 [væt]

美 [væt]

n.  增值税(全写为value added tax)

复数：vats　

BEC

Collins.2 / BNC.3045 / COCA.14050

牛津词典

noun

• 增值税（全写为value added tax）
  a tax that is added to the price of goods and services (abbreviation for value added tax )
  1. Prices include VAT.
     价格中含增值税。
  2. £27.50 + VAT
     27.50英镑加增值税

柯林斯词典

• 增值税
  VATis a tax that is added to the price of goods or services.VATis an abbreviation for (缩略=) 'value added tax'.

双语例句

• The VAT system offers advantages, such as rebates on exports.
  增值税有其优点，如对出口商品实行回扣。
• VAT and the Consumption Tax were levied and administered by the State competent departments of taxation, while the Business Tax was collected and administered by the local competent departments of taxation.
  增值税和消费税由国家税收主管部门征收和管理，营业税由地方税收主管机关征收和管理。
• We will fully implement VAT reform and the reform of taxes and fees for refined petroleum products.
  全面实施增值税转型改革和成品油税费改革。
• Both the VAT and the Consumption Tax were applicable to entities importing goods.
  增值税和消费税均适用于进口货物的实体。
• The red grapes then entered the vat for starting the fermentation.
  葡萄红了之后，放入大桶开始发酵。
• The author explores the VAT deduction system in the underdeveloped market economy in China.
  第五章是对我国不发达市场经济条件下的增值税抵扣制度的研究。
• Further to VAT and customs, transfer pricing policy should be considered in the overall tax planning.
  除了增值税及海关的影响外，税务筹划中还应考虑转让定价政策的影响。
• There are two types of VAT taxpayers, i.e.General VAT Taxpayer and Small-scale VAT Taxpayer.
  有两中增值税纳税人，一般纳税人和小规模纳税人。
• A five-course meal including coffee, service and VAT is £ 30.
  包括咖啡、服务费及增值税在内，一顿五道菜正餐的价格为30英镑。
• Turnover tax refers to a tax on the gross revenue of a business, while a VAT refers to a tax levied on the difference between a commodity's price before taxes and its cost of production.
  营业税指的是对一个企业营业总收入所征收的税，而增值税指的是对商品税前价格和生产成本之间的差额征收的税。