excise duty \(tax\)

excise duty \(tax\)
excise duty (tax) акциз, акцизный сбор (налог): косвенный налог на продажу товаров и услуг (на их потребление); наиболее часто акцизные сборы устанавливаются на алкогольные напитки и сигареты, предметы роскоши; также могут быть косвенные налоги на занятие чем-либо, на определенные действия, права и привилегии; может взиматься с производителей или потребителей; часто взимается для контроля за торговлей потенциально опасными товарами или для оплаты услуг, связанных с потреблением этих товаров (напр., лечение алкоголизма).

Англо-русский экономический словарь.

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  • excise duty — A UK duty charged on both UK produced and imported goods. Goods subject to excise duty include beer, wine, spirits and other alcoholic drinks; hydrocarbon oils (including fuel oil)}}; and tobacco goods. The rate of duty is set separately for each …   Financial and business terms

  • excise duty — A duty or tax levied on certain goods, such as alcoholic drinks and tobacco products, that are consumed within the country of origin, unlike customs duty, which is levied on imports. In the UK, both excise and customs duties are collected by the… …   Accounting dictionary

  • excise duty — A duty or tax levied on certain goods consumed within a country, such as alcoholic drinks and tobacco products, unlike customs duty, which is levied on imports. In the UK, both excise and customs duties are collected by the Board of Customs and… …   Big dictionary of business and management

  • excise duty — / eksaɪz ˌdju:ti/ noun a tax on goods such as alcohol and petrol which are produced in the country …   Marketing dictionary in english

  • excise duty — / eksaɪz ˌdju:ti/ noun a tax on goods such as alcohol and petrol which are produced in the country …   Dictionary of banking and finance

  • Vehicle excise duty — (VED) is a British excise duty, which has to be paid to acquire a vehicle licence for most types of motor vehicle. A vehicle licence is usually required if a vehicle is to be legally used on the public roads. The tax, rarely if ever known by its… …   Wikipedia

  • vehicle excise duty — noun A tax payable on motor vehicles • • • Main Entry: ↑vehicle …   Useful english dictionary

  • excise — ex|cise1 [ˈeksaız] n [U and C] [Date: 1400 1500; : Middle Dutch; Origin: excijs, probably from Old French assise judgment ] the government tax that is put on the goods that are produced and used inside a country excise officer (=someone who… …   Dictionary of contemporary English

  • tax — n. & v. n. 1 a contribution to State revenue compulsorily levied on individuals, property, or businesses (often foll. by on: a tax on luxury goods). 2 (usu. foll. by on, upon) a strain or heavy demand; an oppressive or burdensome obligation. v.tr …   Useful english dictionary

  • Excise — or Excise tax (sometimes called an excise duty), is a type of tax charged on goods produced within the country (as opposed to customs duties, charged on goods from outside the country).Typical examples of excise duties are taxes on tobacco,… …   Wikipedia

  • Excise tax in the United States — Excise tax, sometimes called an excise duty, is a type of tax. In the United States, the term excise means: (A) any tax other than a property tax or capitation (i.e., an indirect tax, or excise, in the constitutional law sense), or (B) a tax that …   Wikipedia


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