TAREAS ESPERTAS

member of association :could you explain what value added tax is ,mr jones?
michael: impuesto sobre el valor añadido no es más que un impuesto general indirecto incluido en el precio de bienes yservicios calculado de acuerdo con un valor añadido.
member of association :could you explain what value added tax is ,mr jones?
michael: value added tax is simply a general indirect tax included inthe price of goods and services an calculated according to added value .

Another member : i arrived a little late for the meeting of the consumers association .so could you just run over thetechnical points again?

michael :certainly .it boils down to this:anyone with a business with a taxable output has to be registered for a V.A.T at each stange ,when he buys a product or serviceon whith VAT IS CHARGED ,he pays tax to his supplier. so a firm collects VAT on its sales and the amount goes ultimately to the government .is that clear?

member: so i suppose it's the lastbuyer that pays vat

michael: quite correct. unless of course the buyer is entitled to a tax refund

member :who has the right to this refund?

michael :well,for instance,foreign visitors.it usually works like this:they pay the full price the shop. they're given a form to show to cuestoms when they actually take the goods out of the country

member: does that mean they'rerefunded on the spot ?

michael: well actually it's little more complicated that. in fact , the money's remitted to their bank account a few days later .

member:i suppose that's to preventfiddling,is not it?
miembro de la asociación: ¿Podría explicar lo que es impuesto al valor agregado, el señor Jones?
michael: impuesto sobre el valor añadido no es más que un impuestogeneral indirecto incluido en el precio de bienes y servicios calculado de acuerdo con un valor añadido.
 
Otro de los miembros: llegué un poco tarde parala reunión de la asociación de consumidores por lo que...