GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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21:05 Feb 28, 2017 |
English to Russian translations [PRO] Law/Patents - Law: Contract(s) | |||||||
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| Selected response from: Oleg Nenashev Russian Federation Local time: 02:25 | ||||||
Grading comment
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Summary of answers provided | ||||
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4 | (налоговый) вычет |
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4 | налоговая льгота, полученная на товары производственного назначения |
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(налоговый) вычет Explanation: налоговый вычет по приобретенным товарам |
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налоговая льгота, полученная на товары производственного назначения Explanation: в контексте налогообложения вообще и центрального НДС (CENVAT) credit - это не кредит, а налоговая льгота CENVAT CREDIT - льгота по центральному НДС в контексте CENVAT Credit Rules, 2004 (Правил предоставления льгот по центральному НДС в редакции 2004 г.) inputs - это товары производственного назначения за исключением моторного топлива: "input" means- (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service; Explanation 1.- The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever. Explanation 2.- Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer; http://finmin.nic.in/law/cenvatcreditrules2004.pdf Товары производственного назначения - товары, предназначенные для продажи юридическим лицам и индивидуальным предпринимателям с целью их использования в хозяйственной деятельности. К товарам производственного назначения относятся: технологическое оборудование, строительно-дорожная техника, транспортные машины общего пользования, топливно-сырьевые товары и т.п. http://dic.academic.ru/dic.nsf/fin_enc/30474 tax credit A reduction in the amount of taxes owed. For example, corporations are permitted a credit on U.S. taxes for taxes paid to foreign governments, and individuals could, for a number of years, claim a tax credit for a portion of expenditures for certain energy-saving home improvements. A tax credit is more valuable than a deduction of an equal amount because the credit results in a reduction in tax owed rather than a reduction in taxable income. http://financial-dictionary.thefreedictionary.com/tax credit |
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