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1 gross income-type VAT
гос. фин. НДС на валовой доход* (налог на добавленную стоимость, при расчете налоговой базы которого не допускаются вычеты, связанные с амортизацией основных средств или осуществлением долгосрочных инвестиций)See: -
2 net income-type VAT
гос. фин. НДС на чистой доход* (налог на добавленную стоимость, при расчете налоговой базы которого за определенный период из суммы продаж вычитается сумма амортизации, соответствующая данному периоду)See: -
3 consumption-type VAT
гос. фин. НДС на потребление (налог на добавленную стоимость, при расчете налоговой базы которого долгосрочные инвестиции рассматриваются как любые другие приобретения данного периода и полностью вычитаются из продаж)See: -
4 value added tax
сокр. VAT гос. фин. налог на добавленную стоимость, НДС (косвенный налог, взимаемый со стоимости, добавленной на каждом этапе производства и обмена товаров и услуг, т. е. с разницы между стоимостью продукта или услуги и стоимостью ресурсов, использованных при производстве данного товара или оказании данной услуги)See:value added, input VAT, output VAT, indirect tax, purchase tax, goods and service tax, destination principle, origin principle, consumption tax, consumption-type VAT, net income-type VAT, gross income-type VAT, addition method, commodity tax, consumption taxation, VAT declaration, VATable, VAT-free, indirect taxation, tax point, transfer of a going concern, zero rating
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