英和和英

動詞

zero-rate (third-person singular simple present zero-rates, present participle zero-rating, simple past and past participle zero-rated)

1. (transitive) To subject (a good) to no value-added tax when sold (but in which the supplier can still recover VAT attributable to it).
   • 2001, Ebril Liam, Michael Keen, Jean-Paul Bodin, Victoria Summers, “Treatment of Agriculture”, in The Modern VAT, International Monetary Fund (IMF), →ISBN, page 103:

     For example, zero-rating machinery invites attempts to redesignate as such other machinery likely to be used by exempt traders.

   • 2018 February 28, Given Majola, “Stability at the Treasury crucial for better service”, in Independent Online (IOL)‎, retrieved 2020-12-08:

     We have to balance either zero-rating some of the goods or distributing them through spending. There are certain goods, however, that even if you zero-rated them, the poor still cannot afford them yet they are essential then we distribute them through spending.

   • 2020 July 15, Elizabeth Kiuva, “Kenya’s trade in EAC up despite tensions”, in Business Daily‎, retrieved December 8, 2020:

     Local firms have also been for long objected that Ugandan illegally introduced a 12 per cent inspection fee in 2017 for Kenya’s pharmaceutical exports while it zero-rated Uganda- made drugs.

2. (transitive) To provide Internet access without financial cost under certain conditions, such as by permitting access to only certain websites, by subsidizing the service with advertising, or by exempting certain websites from data allowances.

関連する語

• zero-rated