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ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 0 Economia Aziendale ITC - Lucio Lombardo Radice Roma 3 F sistemi informativi.

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Presentation on theme: "ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 0 Economia Aziendale ITC - Lucio Lombardo Radice Roma 3 F sistemi informativi."— Presentation transcript:

1 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 0 Economia Aziendale ITC - Lucio Lombardo Radice Roma 3 F sistemi informativi

2 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 1 Value Added Tax (VAT) A sales tax is a tax, usually paid by the consumer at the point of purchase, for some goods and service, separately from the base price; the tax amount is usually calculated by applying a percentage rate to the taxable price of sale. A portion of the sale may be exempt from the calculation of tax, because sales tax laws usually contain a list of exemptions.

3 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 2 Value Added Tax (VAT) Laws governing the tax may require it to be included in the price, tax-inclusive, or added to the price at the point of sale. Most sales taxes are collected from the buyer by the seller, who remits the tax to a government agency. Sales taxes are commonly charged on sales of goods, but many sales taxes are also charged on sales of services. Advantages that a sales tax generally has over other forms of taxation are that it is difficult to avoid, and simple to calculate.

4 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 3 Value Added Tax (VAT) A value added tax (VAT) is a form of consumption tax. From the perspective of the buyer, it is a tax on the purchase price. From the perspective of the seller, it is a tax only on the value added to a product, material or service. The manufactures remit to the government the difference between the amount of the sales taxes and the taxes they had previously paid on the inputs.

5 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 4 Value Added Tax (VAT) The value added to a product by a company is the value of goods and services sold to its customer, minus the cost of materials and other taxable inputs. A VAT is like a consumption tax since ultimately only the end consumer is taxed.

6 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 5 Value Added Tax (VAT) Added to the price= aggiunto al prezzo Advantage= vantaggio Amount= ammontare Base price = compratoreBuyer = prezzo base

7 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 6 Value Added Tax (VAT) = added to the priceAggiunto al prezzo = advantageVantaggio = amountAmmontare = base price Compratore= buyer Prezzo base

8 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 7 Value Added Tax (VAT) = calcoloCalculation = azienda, impresaCompany = consumatoreConsumer = imposta al consumo Customer= cliente Consumption tax

9 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 8 Value Added Tax (VAT) Calcolo= calculation Azienda, impresa= company Consumatore= consumer Imposta al consumo = customerCliente = consumption tax

10 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 9 Value Added Tax (VAT) End consumer= consumatore finale Exempt= esente Exemption= esenzione Form of taxation = bene (economico), merceGood = forma di tassazione

11 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 10 Value Added Tax (VAT) = end consumerConsumatore finale = exemptEsente = exemptionEsenzione = form of taxation Bene (economico), merce = good Forma di tassazione

12 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 11 Value Added Tax (VAT) = agenzia governativaGovernment agency = fabbricazioneManufacture = leggeLaw = forma di tassazione Point of purchase = punto di acquisto Percentage rate

13 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 12 Value Added Tax (VAT) Agenzia governativa= government agency Fabbricazione= manufacture Legge= law Forma di tassazione = point of purchase Punto di acquisto = percentage rate

14 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 13 Value Added Tax (VAT) Point of sale= punto di vendita Purchaser= acquirente Purchase price= prezzo di acquisto Rate = vendita, cessione Sale = tasso

15 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 14 Value Added Tax (VAT) = point of salePunto di vendita = purchaserAcquirente = purchase pricePrezzo di acquisto = rate Vendita, cessione= sale Tasso

16 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 15 Value Added Tax (VAT) = prezzo di venditaSale price = tassa sulle venditeSales tax = venditoreSeller = prezzo di vendita Service= servizio Selling price

17 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 16 Value Added Tax (VAT) Prezzo di vendita= sale price Tassa sulle vendite= sales tax Venditore= seller Prezzo di vendita = serviceServizio = selling price

18 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 17 Value Added Tax (VAT) Taxable price= prezzo imponibile Tax amount= ammontare della tassa Tax-inclusive= tassa inclusa To apply = evitareTo avoid = applicare

19 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 18 Value Added Tax (VAT) = taxable pricePrezzo imponibile = tax amountAmmontare della tassa = tax-inclusiveTassa inclusa = to apply Evitare= to avoid Applicare

20 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 19 Value Added Tax (VAT) = calcolareTo calculate = vendereTo sell = valore aggiuntoValue added = imposta sul valore aggiunto VAT= IVA Value added tax

21 ITC Lucio Lombardo Radice - Roma Economia Aziendale Docente: Guido De Marco 20 Value Added Tax (VAT) Calcolare= to calculate Vendere= to sell Valore aggiunto= value added Imposta sul valore aggiunto = VATIVA = value added tax


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