单词 | zero-rate |
释义 | > as lemmaszero-rate zero-rate v. transitive to assess (a product or service) for value added tax or other sales tax at a rate of zero. ΘΚΠ society > trade and finance > fees and taxes > impost, due, or tax > duty on goods > imposition or collecting of duties on goods > exact duty on [verb (transitive)] > assess at rate of zero zero-rate1972 1972 Daily Tel. 22 Mar. 19/3 Zero-rating a transaction, rather than exempting it, is advantageous, because a trader is allowed credit for any VAT paid on his inputs. 1990 Taxation & Environmental Policy (IFS Commentary No. 19) 10 If distributional objectives are the only justification for zero rating goods, these objectives can better be achieved through the social security system. 2011 Mercury (S. Afr.) (Nexis) 28 Mar. 8 The proposal to zero-rate books would benefit upper-to-high income groups instead of the poor. < as lemmas |
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