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81 corporation income tax
налог с доходов акционерных компаний, корпорацийБольшой англо-русский и русско-английский словарь > corporation income tax
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82 tax on a corporation
Большой англо-русский и русско-английский словарь > tax on a corporation
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83 corporation income tax
налог на доходы корпораций ;Англо-Русский словарь финансовых терминов > corporation income tax
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84 corporation income tax
1) Общая лексика: налог с доходов акционерных компаний2) Бухгалтерия: налог с доходов корпорацийУниверсальный англо-русский словарь > corporation income tax
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85 corporation income tax return
Налоги: декларация по налогу на прибыль предприятия (иногда: CIT return)Универсальный англо-русский словарь > corporation income tax return
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86 tax on corporation
1) Экономика: налог на доходы корпорации2) Деловая лексика: налог на корпорацию -
87 corporation income tax
Англо-русский словарь по экономике и финансам > corporation income tax
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88 corporation income tax
English-russian dctionary of contemporary Economics > corporation income tax
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89 tax on corporation
English-russian dctionary of contemporary Economics > tax on corporation
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90 tax on corporation
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91 corporate tax
= corporation tax налог с корпораций -
92 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. -
93 income tax
сокр. IT1) гос. фин. подоходный налог (налог, взимаемый в виде процента от доходов физических лиц или домохозяйств)Syn:See:joint taxation, negative income tax, allocation-of-income rules, allowable expenses, chargeable event, chargeable gain, church tax, circuit breaker, composite rate tax, exclusion ratio, graded tax, imputed income, kiddie tax, notional income2) гос. фин. налог на прибыль (налог, взимаемый в виде процента с прибыли юридических лиц)Syn:profit tax, company tax, company income tax, corporation income tax, corporation tax, corporate tax, corporate income tax, tax on incomeSee:
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abbrev.: IT income tax подоходный налог: федеральный и/или местный налог на личные доходы отдельных физических лиц и семей, взимаемый раз в год - обычно по прогрессивной шкале сверх определенной необлагаемой суммы (необлагаемого минимума); в некоторых случаях подразумевается налог на доходы корпораций; в США подоходный налог был введен в 1913 г. в результате 16-й поправки к Конституции; = personal income tax; см. corporate income tax;* * *. . Словарь экономических терминов .* * *налог, взимаемый с доходов граждан -
94 personal income tax
гос. фин. индивидуальный [личный\] подоходный налог (налог, взимаемый с доходов физических лиц, в отличие от налога с доходов предприятий; в Великобритании служит основой формирования государственной пенсии по старости; в США — основной налог системы государственных доходов)Syn:See:corporation tax, basic state pension, revenue system, taxable source, adjusted gross income, taxable income, income tax liability, alternative tax base, flat tax, Haig-Simons criterion, Haig-Simons definition, income averaging, income tax, itemized deduction, minimum tax, standard deduction, unified transfer tax, aggregate income, annual exclusion, federal taxes, corporate income tax
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личный подоходный налог; см. income tax.* * ** * *. . Словарь экономических терминов . -
95 excess profit tax
1. налог на сверхприбыль2. дополнительный налог на сверхприбыль; налог на сверхприбыль -
96 export tax
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97 withholding tax
1. удерживаемый налог2. подоходный налог -
98 close corporation
1. закрытая корпорация2. семейная корпорация -
99 international finance corporation
1. Международная финансовая корпорация2. Международная финансовая корпорация (МФК)English-Russian big medical dictionary > international finance corporation
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100 profit tax
гос. фин. налог на прибыль (налог, взимаемый в виде процента от прибыли юридических лиц)Syn:See:* * ** * *
См. также в других словарях:
corporation tax — The tax charged on companies resident for tax purposes in the UK and foreign companies operating through a UK branch, tax is calculated as a percentage of taxable profit, i.e. taxable income less deductible expenses, reliefs and allowances. For… … Law dictionary
corporation tax — noun A tax levied on the profits of companies • • • Main Entry: ↑corporate * * * corporation tax UK US noun [uncountable] a tax that companies pay on their profits Thesaurus: types of tax and taxationhyponym * * * ˌcorpoˈration tax … Useful english dictionary
corporation tax — ► NOUN ▪ tax levied on companies profits … English terms dictionary
corporation tax — Taxation payable by companies, as opposed to individuals and trusts. Dresdner Kleinwort Wasserstein financial glossary Tax chargeable on the profits of a UK company. Financial Services Glossary * * * corporation tax corporation tax ➔ tax1 * * *… … Financial and business terms
corporation tax — CT Tax charged on the total profits of a company resident in the UK arising in each accounting period The rate of corporation tax depends on the level of profits of the company. The small companies rate of 19% currently applies to companies with… … Big dictionary of business and management
corporation tax — (BrE) (AmE corporation income tax) n [U] a tax paid by companies on their profits. British companies pay between 19% and 30% corporation tax, depending on the size of their profits. In the US different rates are charged in each state. * * * … Universalium
corporation tax — CT Tax charged on the total profits of a company resident in the UK arising in each accounting period. The rate of corporation tax depends on the level of profits of the company. The small companies rate of 19% currently applies to companies with … Accounting dictionary
corporation tax — N UNCOUNT Corporation tax is a tax that companies have to pay on the profits they make … English dictionary
Corporation tax in the Republic of Ireland — is a levy on a company’s profits. The tax is charged on both a company s income and chargeable gains. The corporation tax in Ireland is quite low, and is often cited as an example of tax competition, as it is used as an incentive for foreign… … Wikipedia
Corporation Tax Act 2010 — Parliament of the United Kingdom Long title An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes … Wikipedia
Corporation Tax Act 2009 — The Corporation Tax Act 2009[1] Parliament of the United Kingdom Long title An Act to restate, with minor changes, certain enactments relating to corpora … Wikipedia