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1 accumulated earnings tax
Finthe tax that a company must pay because it chose not to pay dividends that would subject its owners to higher taxes -
2 accumulated earnings tax
гос. фин. налог на накопленную прибыль [прибыль прошлых лет\]* (налог, взимаемый с части накопленной прибыли, превышающей установленный налоговыми органами лимит; используется для борьбы с занижением дивидендов с целью избежания уплаты подоходного налога акционерами)Syn:See:
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= accumulated profits tax.* * *. . Словарь экономических терминов .Англо-русский экономический словарь > accumulated earnings tax
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3 accumulated-earnings tax
Большой англо-русский и русско-английский словарь > accumulated-earnings tax
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4 accumulated earnings tax
1) Бухгалтерия: налог на накопленный доход корпораций2) Страхование: налог на накопленные доходыУниверсальный англо-русский словарь > accumulated earnings tax
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5 accumulated-earnings tax
Экономика: налог на нераспределённую прибыльУниверсальный англо-русский словарь > accumulated-earnings tax
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6 Accumulated earnings tax
ضريبة على الاحتياطيات -
7 accumulated earnings tax
n.Körperschaftssteuer auf einbehaltene Gewinne m. -
8 accumulated-earnings tax
Англо-русский словарь по экономике и финансам > accumulated-earnings tax
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9 accumulated-earnings tax
English-russian dctionary of contemporary Economics > accumulated-earnings tax
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10 accumulated-earnings tax
English-russian dctionary of diplomacy > accumulated-earnings tax
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11 accumulated earnings tax rate
English-russian dctionary of contemporary Economics > accumulated earnings tax rate
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12 accumulated profits tax
Finthe tax that a company must pay because it chose not to pay dividends that would subject its owners to higher taxes -
13 accumulated profits tax
гос. фин. = accumulated earnings tax
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налог на аккумулированную прибыль (резервы): дополнительный налог на чистую прибыль, которая не распределяется в качестве дивидендов; некоторые компании не распределяют прибыль, чтобы избежать более высоких подоходных налогов на дивиденды, и данный налог призван защитить от злоупотреблений.Англо-русский экономический словарь > accumulated profits tax
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14 accumulated profits tax
English-russian dctionary of contemporary Economics > accumulated profits tax
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15 accumulated profits tax
English-russian dctionary of diplomacy > accumulated profits tax
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16 accumulated earnings
учет накопленная прибыль (часть прибыли, которая переносится на будущий период после налоговых отчислений, выплаты дивидендов и формирования резервов)Syn:See:* * ** * *накопленные доходы; начисленные доходы. . Словарь экономических терминов . -
17 accumulated profits tax rate
English-russian dctionary of contemporary Economics > accumulated profits tax rate
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18 tax
1. nналог, сбор; пошлина
- accrued tax
- accumulated-earnings tax
- accumulated profits tax
- ad valorem tax
- advance tax
- advance corporate tax
- advertising tax
- alcohol tax
- alcoholic beverage tax
- amusement tax
- annual tax
- assessed tax
- average tax
- back tax
- bequest tax
- beverage tax
- bill tax
- bills of exchange tax
- budgeted taxes
- building tax
- business tax
- capital tax
- capital acquisition tax
- capital gains tax
- capital transactions tax
- capital transfer tax
- capital yield tax
- capitation tax
- car tax
- cargo tax
- cascade tax
- chain-store tax
- company income tax
- compensating tax
- complementary tax
- concession tax
- consumption tax
- conveyance tax
- corporate tax
- corporate income tax
- corporate profit tax
- corporation tax
- corporation income tax
- court taxes
- death tax
- death and gift tax
- defence tax
- deferred taxes
- deferred income taxes
- degressive tax
- delinquent tax
- direct tax
- discriminatory tax
- dividend withholding tax
- documentary stamp tax
- domestic tax
- donor's tax
- double tax
- earned income tax
- employment tax
- entertainment taxes
- environmental tax
- equalization tax
- estate tax
- excessive tax
- excess profits tax
- exchange tax
- excise tax
- export tax
- federal tax
- fixed assets tax
- flat tax
- flat rate tax
- foreign exchange tax
- foreign trade tax
- foreign withholding tax
- franchise tax
- gambling tax
- gasoline tax
- general property tax
- general sales tax
- gift tax
- graded tax
- graduated tax
- graduated income tax
- graduated poll tax
- green tax
- gross income tax
- gross profits tax
- gross receipts tax
- head tax
- hidden tax
- highway tax
- immovable property tax
- immovable property gains tax
- immovable property transfer tax
- import tax
- import equalization tax
- import turnover tax
- imposed tax
- income tax
- income tax on corporations
- income tax on individuals
- income tax on shareholders
- indirect tax
- industrial and commercial profits tax
- inheritance tax
- insurance tax
- land tax
- land-value tax
- legacy tax
- legal entity tax
- licence tax
- liquor tax
- local taxes
- long-term capital gains tax
- lump-sum tax
- luxury tax
- matured tax
- maximum tax
- minimum tax
- mortgage tax
- motor vehicle tax
- multiple stages tax
- multistage cumulative turnover tax
- municipal taxes
- national tax
- negative income tax
- net wealth tax
- net worth tax
- normal tax
- nuisance tax
- occupational tax
- oil tax
- one-time tax
- oppressive taxes
- outlay taxes
- output tax
- pay-as-you-earn tax
- pay-as-you-go tax
- payroll tax
- penalty tax
- per capita tax
- personal property tax
- poll tax
- pollution tax
- premium taxes
- profits tax
- progressive tax
- prohibitive tax
- property tax
- proportional tax
- provincial tax
- provisional tax
- public tax
- purchase tax
- pyramidal tax
- real estate tax
- real property tax
- real property transfer tax
- realty transfer tax
- receipts tax
- regressive tax
- remittance tax
- repressive tax
- resource tax
- retail sales tax
- retained profits tax
- revaluation tax
- revenue tax
- road taxes
- sales tax
- sales and turnover tax
- schedular tax
- securities tax
- security tax
- self-employment tax
- separate tax
- service tax
- severance tax
- short-term capital gains tax
- sin tax
- single tax
- social security tax
- specific tax
- spendings tax
- stamp tax
- state tax
- state excise taxes
- stock exchange turnover tax
- stockhoder's tax
- stock transfer tax
- sumptuary tax
- supplementary tax
- tonnage tax
- trade tax
- transaction tax
- transfer tax
- turnover tax
- underlying tax
- undistributed profit tax
- unpaid tax
- use tax
- value-added tax
- wage tax
- wealth tax
- wholesale sale tax
- windfall profits tax
- withholding tax
- withholding tax on dividends
- withholding tax on savings
- tax at source
- tax in kind
- tax on cargo
- tax on corporation
- tax on dividends
- tax on excess profits
- tax on gross receipts
- tax on gross revenue
- tax on importation
- tax on the income
- tax on inheritance
- tax on interest income
- tax on international transactions
- tax on land
- tax on motor vehicles
- tax on patents
- tax on personal income
- tax on profits
- tax on purchase of a motor vehicle
- tax on savings
- tax on stock exchange dealings
- tax on trade
- tax chargeable on the income
- tax due
- taxes levied at a flat rate
- tax payable
- tax withheld
- after taxes
- before taxes
- exempt from taxes
- free of taxes
- liable to tax
- subject to tax
- abate a tax
- abolish a tax
- apply taxes
- assess a tax
- be exempt from taxes
- be liable to tax
- calculate tax on profits
- charge a tax
- collect taxes
- compute a tax
- cut down taxes
- decrease taxes
- deduct taxes
- deduct taxes at source
- defer taxes
- dodge taxes
- evade taxes
- exempt from taxes
- impose a tax
- increase taxes
- kick against taxes
- lay a tax
- levy a tax
- lower a tax
- pay a tax
- raise taxes
- rebate a tax
- recover a tax
- reduce taxes
- reform taxes
- relieve from taxes
- remit taxes to appropriate authorities
- withhold taxes2. attr.
- tax abatement
- tax accruals
- tax arrears
- tax assessment form
- tax audit
- tax bracket
- tax declaration
- tax delinquency
- tax divide
- tax fraud
- tax offence
- tax rate
- tax rebate
- tax receipts
- tax return
- tax roll
- tax status
- tax treatment
- tax yield3. v
- tax at source
- tax capital gains
- tax capital gains realized on the disposal of immovable property
- tax income -
19 tax
1) налог; сбор; пошлина; подать2) обложение || облагать налогом или пошлиной3) амер. разг. размер счёта4) амер. членские взносы || взимать членские взносы5) амер. разг. назначать или спрашивать цену- tax free- city tax- gift tax- head tax- land tax- lost tax- poll tax- salt tax- use tax- wage tax -
20 tax
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См. также в других словарях:
accumulated earnings tax — n: a tax levied on the taxable income of a corporation that is accumulated by the corporation rather than distributed to shareholders and that is not retained for the reasonable needs of the business Merriam Webster’s Dictionary of Law. Merriam… … Law dictionary
accumulated earnings tax — A special tax imposed on corporations that accumulate (rather than distribute via dividends) their earnings beyond the reasonable needs of the business. The accumulated earnings tax is imposed on accumulated taxable income in addition to the… … Black's law dictionary
accumulated earnings tax — A special tax imposed on corporations that accumulate (rather than distribute via dividends) their earnings beyond the reasonable needs of the business. The accumulated earnings tax is imposed on accumulated taxable income in addition to the… … Black's law dictionary
Accumulated Earnings Tax — A tax imposed by the federal government upon companies with retained earnings deemed to be unreasonable and in excess of what is considered ordinary. The federal government produced this tax to deter investors from negatively influencing a… … Investment dictionary
accumulated earnings credit — A deduction allowed in arriving at accumulated taxable income for purposes of determining the accumulated earnings See accumulated earnings tax accumulated taxable income … Black's law dictionary
accumulated earnings credit — A deduction allowed in arriving at accumulated taxable income for purposes of determining the accumulated earnings See accumulated earnings tax accumulated taxable income … Black's law dictionary
accumulated earnings — See: retained earnings Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances Category: Business Cash Flow Problems & Bankruptcy Category: Business, LLCs & Corporations → Business Tax & Deductions Category: Business … Law dictionary
accumulated profits tax — A tax on earnings retained in a firm as a way for the principals to defer personal income taxes. Bloomberg Financial Dictionary … Financial and business terms
tax — A charge by the government on the income of an individual, corporation, or trust, as well as the value of an estate or gift. The objective in assessing the tax is to generate revenue to be used for the needs of the public. A pecuniary burden laid … Black's law dictionary
earnings — Income. That which is earned; i.e., money earned from performance of labor, services, sale of goods, etc. Revenue earned by an individual or business. Earnings generally include but are not limited to: salaries and wages, interest and dividends,… … Black's law dictionary
earnings — Income. That which is earned; i.e., money earned from performance of labor, services, sale of goods, etc. Revenue earned by an individual or business. Earnings generally include but are not limited to: salaries and wages, interest and dividends,… … Black's law dictionary