English Dictionary

zero-rate

動詞

To subject (a good) to no value-added tax when sold (but the supplier can still recover VAT attributable to it).

日本語の意味

商品の販売時に、付加価値税（VAT）を課さない（ただし、供給者は該当商品のVATを回収できるようにする）

We decided to zero-rate the children's books to encourage literacy while still allowing publishers to recover input VAT.

私たちは識字率を促進するために児童書に0％の付加価値税を適用することに決め、出版社が仕入れ税額控除を受けられるようにしました。

意味（1）

To subject (a good) to no value-added tax when sold (but the supplier can still recover VAT attributable to it).

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

意味（2）

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.

zero-rates （ present singular third-person ）

zero-rating （ participle present ）

zero-rated （ participle past ）

zero-rated （ past ）