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Value added tax, VAT

术语含义 Value added tax, VAT

(English value added tax, VAT) - one of the types of federal taxes in the Russian Federation, a tax levied on enterprises on the amount of value added at this enterprise, calculated as the difference between the proceeds from the sale of goods and services and the amount of raw materials, materials, semi-finished products, received from other manufacturers. A number of goods, services, activities are partially or completely exempt from value added tax. VAT is an indirect tax on goods and services.

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