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1 налог на оборот
Banks. Exchanges. Accounting. (Russian-English) > налог на оборот
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2 Umsatzsteuer
Umsatzsteuer f (USt) 1. STEUER turnover tax (MWSt = VAT = value-added tax); 2. BÖRSE transactions tax (Börsenumsatzsteuer, obs) • nicht mit Umsatzsteuer veranschlagt STEUER zero-rated, zero-rate* * *f (USt) 1. < Börse> transactions tax; 2. < Steuer> turnover tax ■ nicht mit Umsatzsteuer veranschlagt < Steuer> zero-rated, zero-rate* * *Umsatzsteuer
turnover (Br.) (sales, US) tax, tax on turnover (Br.);
• allgemeine Umsatzsteuer general sales tax;
• kumulative Umsatzsteuer cascade tax;
• Umsatzsteuer auf Güter des gehobenen Bedarfs purchase tax (Br.);
• Umsatzsteueraufkommen sales tax revenue (US);
• Umsatzsteuerbefreiung exemption from turnover tax (Br.);
• Umsatzsteuerbestimmungen turnover tax regulations;
• Umsatzsteuererhöhung sales-tax increase;
• Umsatzsteuerfreibetrag sales-tax relief (US);
• Umsatzsteuerrückerstattung sales- (US) (turnover, Br.) tax refund;
• Umsatzsteuersätze turnover-tax rates (Br.). -
3 Umsatzsteuer
f turnover tax* * *die Umsatzsteuerturnover tax; purchase tax; sales tax* * *Ụm|satz|steu|erfsales tax* * *Um·satz·steu·erf FIN sales tax* * *die turnover or (Amer.) sales tax* * *Umsatzsteuer f turnover tax* * *die turnover or (Amer.) sales tax* * *f.sales tax (US) n.turnover tax n. -
4 Umsatzsteuergesetz
Umsatzsteuergesetz n (UStG) (Deu) 1. RECHT Value Added Tax Act (Turnover Tax Law, as legislation: USt-Recht); (Deu) Turnover Tax Law; 2. STEUER, V&M Value Added Tax Act (Turnover Tax Law, as legislation: USt-Recht)* * * -
5 impôt
impôt [ɛ̃po]masculine noun( = taxe) tax• je paye plus de 10 000 € d'impôts I pay more than 10,000 euros in tax• impôt direct/indirect/déguisé direct/indirect/hidden tax• faire un bénéfice de 10 000 € avant impôt to make a profit of 10,000 euros before tax► impôt foncier ≈ land tax► impôt sur les plus-values ≈ capital gains tax━━━━━━━━━━━━━━━━━The main taxes in France are income tax ( l'impôt sur le revenu), value-added tax on consumer goods (« la TVA »), local taxes funding public amenities ( les impôts locaux) and two kinds of company tax (« la taxe professionnelle », l'impôt sur les sociétés).Income tax can either be paid in three instalments (the first two, known as « tiers provisionnels », are estimates based on the previous year's tax, while the third makes up the actual tax due), or in monthly instalments (an option known as « mensualisation »). Late payment incurs a 10% penalty known as a « majoration ».* * *ɛ̃ponom masculin taxavant/après impôt — before/after tax
Phrasal Verbs:* * *ɛ̃po1. nm1) (taxe spécifique) tax2)l'impôt — taxation, taxes pl
le recouvrement de l'impôt — tax collection, the collection of taxes
2. impôts nmpl(= contributions) tax sgpayer 1000 euros d'impôts — to pay 1,000 euros in tax
* * *A nm1 ( prélèvement) tax; payer ses impôts to pay one's taxes; payer 2 000 € d'impôts to pay €2,000 in tax; avant/après impôt before/after tax; impôt direct/indirect direct/indirect tax; impôt progressif/proportionnel progressive/proportional tax;B impôts nmpl ( institution) les impôts tax (sg); réduire les impôts to reduce tax; payer des impôts to pay tax.impôt additionnel surtax; impôt sur les bénéfices corporation tax; impôt sur le capital tax on capital; impôt foncier property tax; impôt sur la fortune wealth tax; impôt sur les grandes fortunes, IGF ≈ wealth tax; impôt indiciaire wealth-related tax; impôts locaux local taxes; impôt sur le patrimoine inheritance tax; impôt sur les plus-values capital gains tax; impôt de quotité proportional tax; impôt sur le revenu income tax; impôt sur le revenu des personnes physiques, IRPP personal income tax; impôt sur les sociétés corporate tax, company tax; impôt de solidarité sur la fortune, ISF ≈ wealth tax.ⓘ Impôt sur le revenu A tax payable on income (but not deducted at source) which may be paid in three instalments in arrears or on a monthly basis. An annual tax return ( la déclaration d'impôts) must be completed as part of the process.[ɛ̃po] nom masculin1. [prélèvement] taxl'impôt taxation, taxespayer 1 000 euros d'impôt to pay 1,000 euros in taxes ou (in) taxfinancé par l'impôt paid for out of taxes ou with the taxpayers' moneyimpôt direct/indirect direct/indirect tax2. (figuré & littéraire)These are taxes levied to finance local, departmental or regional government. The best-known are the taxe d'habitation (paid by rent-paying tenants), the taxe foncière (paid by homeowners) and the taxe professionnelle (levied on businesses). The rate of each tax is decided at local level. -
6 USt-Gesetz
USt-Gesetz n (Umsatzsteuergesetz) 1. RECHT Value Added Tax Act (Turnover Tax Law, as legislation: Umsatzsteuerrecht); (Deu) Turnover Tax Law; 2. STEUER, V&M Value Added Tax Act (Turnover Tax Law, as legislation: Umsatzsteuerrecht) -
7 Vorsteuer
Vorsteuer f STEUER input tax, prior tax, prior turnover tax* * *f < Steuer> input tax, prior tax, turnover tax* * *Vorsteuer
input tax;
• Vorsteuerabzug deduction of input tax;
• gezahlte Vorsteuerbeträge zurückverlangen to reclaim paid taxes on all purchases of a business;
• Vorsteuereinkommen pretax income;
• Vorsteuergewinn profit before tax;
• Vorsteuergewinne im Steuerjahr 2002 fiscal 2002 pretax profits;
• Vorsteuerzahler registered value-added tax (VAT) business. -
8 liikevaihtovero
yks.nom. liikevaihtovero; yks.gen. liikevaihtoveron; yks.part. liikevaihtoveroa; yks.ill. liikevaihtoveroon; mon.gen. liikevaihtoverojen; mon.part. liikevaihtoveroja; mon.ill. liikevaihtoveroihinpurchase tax (noun)sales tax (noun)turnover tax (noun)* * *finance, business, economy• purchase tax• sales tax• turnover tax -
9 impôt sur le chiffre d'affaires
Dictionnaire Français-Anglais > impôt sur le chiffre d'affaires
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10 Vorsteuer
Vorsteuer f input tax, prior turnover tax -
11 Einfuhrumsatzsteuer
f1. import sales tax2. turnover tax on imports -
12 налог с оборота недвижимости
Business: tax on turnover of immovable propertyУниверсальный русско-английский словарь > налог с оборота недвижимости
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13 TCA
abr nf taxe sur le chiffre d'affaires tax on turnover -
14 данък
tax, duty(общински) rateпряк/косвен данък direct/indirect taxданък върху общия доход income taxданък върху оборота a turnover taxданък върху свръхпечалбите excess profits taxданък върху луксозни предмети luxury taxданък наследство death-duty; legacy-dutyданък сгради inhabited house dutyданък върху превозните средства duty on vehiclesпрогресивен данък graded/graduated taxоблагане с данък taxation, taxingосвободен от данък (за предмет) free of tax, tax free(за човек) exempt from taxationданъци и налози taxationостарели данъци tax-arrearsтежки данъци heavy taxationнамалявам данъците reduce taxation* * *imposition ; tax {tEks}: direct данък - преки данъци; toll ; tribute* * *1. (за човек) exempt from taxation 2. (общински) rate 3. tax, duty 4. ДАНЪК върху луксозни предмети luxury tax 5. ДАНЪК върху оборота a turnover tax 6. ДАНЪК върху общия доход income tax 7. ДАНЪК върху превозните средства duty on vehicles 8. ДАНЪК върху свръхпечалбите excess profits tax 9. ДАНЪК наследство death-duty;legacy-duty 10. ДАНЪК сгради inhabited house duty 11. вземам ДАНЪК от exact a tax from 12. данъци и налози taxation 13. налагам ДАНЪК impose/levy/assess a tax (на on) 14. намалявам данъците reduce taxation 15. облагам с ДАНЪК lay under taxation 16. облагане с ДАНЪК taxation, taxing 17. освободен от ДАНЪК (за предмет) free of tax, tax free 18. остарели данъци tax-arrears 19. плащам ДАНЪК на вж. ден 20. поземлен ДАНЪК land-tax 21. прогресивен ДАНЪК graded/ graduated tax 22. пряк/косвен ДАНЪК direct/indirect tax 23. тежки данъци heavy taxation -
15 налог с оборота
налог с оборота
Налог, взимаемый с объема продаж предприятия, т.е. с его оборота. См.: sales tax (налог на продажи).
[ http://www.vocable.ru/dictionary/533/symbol/97]
налог с оборота
Один из основных видов косвенных налогов, универсальный акциз, взимаемый с оборота товаров, произведенных внутри страны, а также различных услуг. Ставки устанавливаются в процентах к цене товара или услуги. Налогами с оборота облагаются преимущественно товары массового потребления и услуги предприятий в сфере обслуживания. В РФ в настоящее время этот налог не применяется (с 1992 года), хотя в экспертных кругах и раздаются голоса о необходимости его восстановления.
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EN
Русско-английский словарь нормативно-технической терминологии > налог с оборота
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16 план оборота
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17 налог на оборот
весь оборот; общий оборот — total turnover
Бизнес, юриспруденция. Русско-английский словарь > налог на оборот
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18 налог с оборота
весь оборот; общий оборот — total turnover
Бизнес, юриспруденция. Русско-английский словарь > налог с оборота
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19 товарооборот
включает в себя стоимость товаров и услуг, реализованных как за наличный расчет (sales for cash), так и в крепит (sales on account). В финансовых отчетах (financial statements) этот показатель приводится за минусом скидок с продажной цены (trade discount), налога на добавленную стоимость (value added tax) и иных налогов на реализацию. В финансовой отчетности США этот показатель называют "реализация" (sales), а термин "turnover" используют только в словосочетании "turnover ratios"
Специализированный русско-английский словарь бухгалтерских терминов > товарооборот
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20 податок з обороту
turnover tax; receipts tax
См. также в других словарях:
turnover tax — ➔ tax1 * * * turnover tax UK US noun [C] TAX ► VAT(Cf. ↑VAT) … Financial and business terms
Turnover tax — A turnover tax is similar to a sales tax or a VAT, with the difference that it taxes intermediate and possibly capital goods. It is an indirect tax, typically on an ad valorem basis, applicable to a production process or stage. For example, when… … Wikipedia
tax — ▪ I. tax tax 1 [tæks] noun [countable, uncountable] TAX an amount of money that you must pay to the government according to your income, property, goods etc, that is used to pay for public services: • The President said he would cut taxes for… … Financial and business terms
Tax — Taxation An aspect of fiscal policy … Wikipedia
Tax system in China — Taxes provide the most important revenue source for the Government of the People s Republic of China. As the most important source of fiscal revenue, tax is a key economic player of macro economic regulation, and greatly affects China s economic… … Wikipedia
Tax investigation — is an in depth investigation processed by tax authority in order to recover tax undercharged in previous years of assessment. It means that the taxpayer is suspected regarding to tax evasion, or just by random sampling. Reasons * Taxpayer fails… … Wikipedia
turnover tax — tax imposed on the business turnover of a factory … English contemporary dictionary
tax law — Introduction body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments.… … Universalium
turnover tax — noun Britain : a tax on total transactions or gross sales usually applicable to all sales of commodities by manufacturers, wholesalers, and retailers * * * turnover tax noun A tax paid every time goods change hands during manufacture and… … Useful english dictionary
Tax rate — For a type of taxation system in the United Kingdom and elsewhere, see Rates (tax). Taxation An aspect of fiscal policy … Wikipedia
Tax noncompliance — Taxation An aspect of fiscal policy … Wikipedia