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1 высокая ставка подоходного налога
1) British English: higher rate of income tax2) Business: higher rate income taxУниверсальный русско-английский словарь > высокая ставка подоходного налога
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2 базисная ставка
базисная ставка
Ставка подоходного налога, которая занимает промежуточное место между шкалой сниженных ставок и шкалой увеличенных ставок (см.:income tax (подоходный налог); higher rates (увеличенные ставки). В 1992-1993 гг. базисная ставка равнялась 25 %. Если законодательство требует, чтобы плательщик по договорам, ройялти, ренты и т.д. вычитал налог у источника дохода, применяется базисная ставка.
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Русско-английский словарь нормативно-технической терминологии > базисная ставка
См. также в других словарях:
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