| 单词 | zero-rated goods and services |
| 释义 | zero-rated goods and services zero-rated goods and services Goods and services that are taxable for value added tax purposes but are currently subject to a tax rate of zero. These differ from exempt supplies in that the VAT attributable is allowable for input tax credit. Zero-rated supplies include: • most food items, • sewerage and water services for non-industrial users, • periodicals and books, • certain charitable supplies, • new domestic buildings, • transport fares for vehicles designed to carry not less than 10 passengers, • banknotes, • drugs and medicines, • clothing and footwear for children, • fuel for air ambulances and lifeboats, • all exports. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。