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1 tonnage tax company
гос. фин., брит. судоходная компания, платящая налог с тоннажа* !возможно, нужно новое подзначение к tonnage tax! ссылок маловато, в основном в этом законодательном акте. не разобралась до конца!http:www.opsi.gov.uk/acts/acts2000/00017-cg.htm"1. - (1) This Schedule provides an alternative regime (""tonnage tax"") for calculating the profits of a shipping company for the purposes of corporation tax." "(2) The regime applies only if an election to that effect ( a ""tonnage tax election"") is made (see Part II of this Schedule)."Companies that are members of a group must join in a group election.(a) the company or group is a qualifying company or group (see Part III of this Schedule), and(b) certain requirements are met as to training (see Part IV of this Schedule) and other matters (see Part V of this Schedule)."2. - (1) In this Schedule a ""tonnage tax company"" or ""tonnage tax group"" means a company or group in relation to which a tonnage tax election has effect."(2) References in this Schedule to a company entering or leaving tonnage tax are to its becoming or ceasing to be a tonnage tax company.References to a company being subject to tonnage tax have a corresponding meaning.3. - (1) In the case of a tonnage tax company, its tonnage tax profits are brought into charge to corporation tax in place of its relevant shipping profits (see Part VI of this Schedule).(2) Where profits would be relevant shipping income, any loss accruing to the company is similarly left out of account for the purposes of corporation tax.Tonnage tax profits: method of calculation4. - (1) A company's tonnage tax profits for an accounting period are calculated in accordance with this paragraph by reference to the net tonnage of the qualifying ships operated by the company.For the purposes of the calculation the net tonnage of a ship is rounded down (if necessary) to the nearest multiple of 100 tons.(2) The calculation is as follows:Step One Determine the daily profit for each qualifying ship operated by the company by reference to the following table and the net tonnage of the ship:For each 100 tons up to 1,000 tons£0.60For each 100 tons between 1,000 and 10,000 tons£0.45For each 100 tons between 10,000 and 25,000 tons£0.30For each 100 tons above 25,000 tons£0.15Step Two Work out the ship's profit for the accounting period by multiplying the daily profit by-(a) the number of days in the accounting period, or(b) if the ship was operated by the company as a qualifying ship for only part of the period, by the number of days in that part.Step Three Follow Steps One and Two for each of the qualifying ships operated by the company in the accounting period.Step Four Add together the resulting amounts and the total is the amount of the company's tonnage tax profits for that accounting period.Tonnage tax profits: calculation in case of joint operation etc.5. - (1) If two or more companies fall to be regarded as operators of a ship by virtue of a joint interest in the ship, or in an agreement for the use of the ship, the tonnage tax profits of each are calculated as if each were entitled to a share of the profits proportionate to its share of that interest.(2) If two or more companies fall to be treated as the operator of a ship otherwise than as mentioned in sub-paragraph (1), the tonnage tax profits of each are computed as if each were the only operator.6. - (1) References in this Schedule to the gross or net tonnage of a ship are to that tonnage as determined-"(a) in the case of a vessel of 24 metres in length or over, in accordance with the IMO International Convention on Tonnage Measurement of Ships (ITC69);"(b) in the case of a vessel under 24 metres in length, in accordance with tonnage regulations.(2) A ship shall not be treated as a qualifying ship for the purposes of this Schedule unless there is in force-(b) a valid certificate recording its tonnage as measured in accordance with tonnage regulations."(3) In this paragraph ""tonnage regulations"" means regulations under section 19 of the Merchant Shipping Act 1995 or provisions of the law of a country or territory outside the United Kingdom corresponding to those regulations."+ мультитран:6.05.2006 11:56Тема сообщения: tonnage tax companyПожалуйста, помогите перевести.tonnage tax, если верить Мультитрану - корабельный сбор, а как это к company применить не представляю. компания, подлежащая обложению корабельным сбором?? - чушь какая-то...Помогите, плиз!Заранее спасибо Mt | Google6.05.2006 12:07"Tonnage Tax - это такой вид налогообложения судоходных компаний (пароходств), при котором размер налога рассчитывается в зависимости от чистой регистровой вместимости судов, составляющих флот компании (т.н. ""налог на тоннаж""). Tonnage tax company - компания подлежащая такому виду налогообложения."Некоторые налоговые изменения коснутся мореходных компаний, для которых !подоходный налог! будет заменен на !налог с тоннажа! судна.
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Tonnage — Not to be confused with Ton. Tonnage is a measure of the size or cargo carrying capacity of a ship. The term derives from the taxation paid on tuns or casks of wine, and was later used in reference to the weight of a ship s cargo; however, in… … Wikipedia
tonnage — ton‧nage [ˈtʌnɪdʒ] noun [countable, uncountable] 1. the total number of tons that something weighs: • The aim is to obtain the maximum saleable tonnage at reasonable cost. 2. TRANSPORT the size of a ship or the amount of goods it can carry,… … Financial and business terms
Tonnage — Ton nage (?; 48), n. [From {Ton} a measure.] [1913 Webster] 1. The weight of goods carried in a boat or a ship. [1913 Webster] 2. The cubical content or burden of a vessel, or vessels, in tons; or, the amount of weight which one or several… … The Collaborative International Dictionary of English
tonnage — /tun ij/, n. 1. the capacity of a merchant vessel, expressed either in units of weight, as deadweight tons, or of volume, as gross tons. 2. ships collectively considered with reference to their carrying capacity or together with their cargoes. 3 … Universalium
ship — shipless, adj. shiplessly, adv. /ship/, n., v., shipped, shipping. n. 1. a vessel, esp. a large oceangoing one propelled by sails or engines. 2. Naut. a. a sailing vessel square rigged on all of three or more masts, having jibs, staysails, and a… … Universalium
Net tonnage — is calculated by measuring a ship s internal volume and applying mathematical formulae. Net tonnage (often abbreviated as NT, N.T. or nt) is a dimensionless index calculated from the total moulded volume of the ship s cargo spaces by using a… … Wikipedia
Gross tonnage — Gross Tonnage, along with Net Tonnage, was defined by The International Convention on Tonnage Measurement of Ships, 1969 , adopted by the International Maritime Organization in 1969, and came into force on July 18, 1982. These two measurements… … Wikipedia
Net register tonnage — See also: Ton#Units of volume Net register tonnage (NRT, nrt, n.r.t.) is a ship s cargo volume capacity expressed in register tons , one of which equals to a volume of 100 cubic feet (2.83 m3). It is calculated by reducing non revenue… … Wikipedia
Displacement (ship) — As weight is added to a ship, it submerges. Designated displacement is the ship s weight when fully loaded and submerged to her load lines. A ship s displacement is its weight[1] at any given time, generally expressed in metric tons or long tons … Wikipedia
Builder's Old Measurement — (BOM) is the method of calculating the size or cargo capacity of a ship used in England from approximately 1720 to 1849. The BOM estimated the tonnage of a ship based on length and maximum beam. The formula is: Tonnage = frac {({Length} Beam}… … Wikipedia
Deadweight tonnage — As weight is added to a ship, it submerges. Maximum DWT is the amount of weight a ship can carry without riding dangerously low in the water … Wikipedia
