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recharges of costs

Chinese translation: 成本划转

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	recharges of costs
Chinese translation:	成本划转
Entered by:	Sam Q

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12:57 Aug 3, 2008

English to Chinese translations [PRO]
Bus/Financial - Law: Taxation & Customs

English term or phrase: recharges of costs

Can anyone help me with this term please?
I got confused by the sentence "even though recharges of costs between the group members are unlikely to attract a GST charge, those recharges may affect the extent to which the GST on the cost charged by the third party supplier can be recovered" Many thanks

Sam Q KudoZ activity Questions: 147 (2 open) (1 without valid answers) Answers: 0
Local time: 22:30

成本划转

Explanation:
这句话理解起来不难，但要用汉语整个表达起来，却也不容易。按说，一个企业的各个分支机构之间及其与总部之间同属一个法人，相互之间提供服务也是自己给自己服务，不必花钱的。可是，中国有一句话，叫作“亲兄弟、明算账”，总部或一个分支机构向另一个分支机构提供服务，也不能不计成本、不收费用，也要下账单收费，这就叫recharges of costs，把费用划转到接受服务的机构。收到账单就得计费用，计了费用就会影响税收计算。但后来，欧洲法院裁决，这种成本划转不影响VAT，也就是说要在计算VAT时剔除。但税法或规则的规定很难那么完善，所以说，这种划转还是有可能会影响第三方供应商所收费用税额的退回，即接受第三方服务的流转税退税能退到什么程度，有可能会受到影响。