法律英语词汇“zero-rated supply”的翻译、意思、用法、释义-法律词典

zero-rated supply
A supply of goods or services that is specified in the Value Added Taxes Act 1994 as being liable to a value-added tax charge of 0%. A zero-rated supply differs from an exempt supply in that the VAT attributable to it is allowable for input tax credit; no input tax credit is allowed when an exempt supply is made. The EU Sixth Directive obliges member states to charge VAT on supplies. When the UK was a member of the EU, the European Commission accepted that the UK discharged this liability by charging VAT at 0% on the specified categories of supply. Schedule 8 of the VAT Act now lists 19 groups of zero-rated supplies:

Group 1: food;

Group 2: sewerage services and water;

Group 3: books etc.;

Group 4: talking books and wireless sets for the blind;

Group 5: construction of buildings;

Group 6: reconstruction of protected buildings;

Group 7: international services;

Group 8: transport;

Group 9: caravans and houseboats;

Group 10: gold;

Group 11: bank notes;

Group 12: drugs, medicines, aids to the disabled, etc. (from 2017 this includes a motor car adapted for a disabled person);

Group 13: imports, exports, etc.;

Group 14: tax-free shops;

Group 15: charities, etc.;

Group 16: clothing and footwear;

Group 17: supplies to a European Research Infrastructure Consortium;

Group 18: women’s sanitary products;

Group 19: personal protection equipment for coronavirus.

单词	zero-rated supply
释义	zero-rated supply A supply of goods or services that is specified in the Value Added Taxes Act 1994 as being liable to a value-added tax charge of 0%. A zero-rated supply differs from an exempt supply in that the VAT attributable to it is allowable for input tax credit; no input tax credit is allowed when an exempt supply is made. The EU Sixth Directive obliges member states to charge VAT on supplies. When the UK was a member of the EU, the European Commission accepted that the UK discharged this liability by charging VAT at 0% on the specified categories of supply. Schedule 8 of the VAT Act now lists 19 groups of zero-rated supplies: Group 1: food; Group 2: sewerage services and water; Group 3: books etc.; Group 4: talking books and wireless sets for the blind; Group 5: construction of buildings; Group 6: reconstruction of protected buildings; Group 7: international services; Group 8: transport; Group 9: caravans and houseboats; Group 10: gold; Group 11: bank notes; Group 12: drugs, medicines, aids to the disabled, etc. (from 2017 this includes a motor car adapted for a disabled person); Group 13: imports, exports, etc.; Group 14: tax-free shops; Group 15: charities, etc.; Group 16: clothing and footwear; Group 17: supplies to a European Research Infrastructure Consortium; Group 18: women’s sanitary products; Group 19: personal protection equipment for coronavirus.
随便看	propositus propounder proprietary estoppel proprietor proprietorship register prorogation proscribed organization prosecution prosecutor prospectus prostitution protected characteristics protected child protected goods protected occupancy protected person protected shorthold tenancy protected site protected state protected tenancy protection and indemnity association protective award protective trust protector protest