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1 capital property
Finunder Canadian tax law, assets that can depreciate in value or be sold for a capital gain or loss -
2 налог на передачу имущества
Бизнес, юриспруденция. Русско-английский словарь > налог на передачу имущества
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3 налоговая стоимость имущества
Русско-английский большой базовый словарь > налоговая стоимость имущества
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4 налог на прирост стоимости
Русско-английский большой базовый словарь > налог на прирост стоимости
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5 ejendomsskyld
tax on real property,( basis for skat) rateable value. -
6 impuesto
m.tax, fine, levy, tariff.past part.past participle of spanish verb: imponer.* * *1 tax, duty————————1→ link=imponer imponer1 tax, duty\impuesto revolucionario protection money (paid to a terrorist organization)impuesto sobre el valor añadido (IVA) value added tax (VAT)impuesto sobre la renta income taxtienda libre de impuestos duty-free shop* * *noun m.tax, duty* * *1.PP de imponer2.ADJestar o quedar impuesto de — to be informed about
3.SM [al estado] tax ( sobre on)[en operaciones de compraventa] duty ( sobre on) levy ( sobre on)¿cuánto ganas antes de impuestos? — how much do you earn before tax?
libre de impuestos — [inversión, mercancías] tax-free; [bebida, perfume, tabaco] duty-free
impuesto ecológico — eco-tax, green tax
impuesto revolucionario — protection money paid to terrorists
Impuesto sobre (el) Valor Añadido, Impuesto sobre (el) Valor Agregado — LAm Value Added Tax
impuesto sobre la propiedad — property tax, rate (EEUU)
impuesto sobre los bienes heredados — inheritance tax, estate duty
* * *I- ta adjetivo1) ( informado)estar impuesto en or de algo — to be well informed about something
2) (Méx fam) ( acostumbrado)IImasculino taxlibre de impuestos — tax-free, duty-free
* * *I- ta adjetivo1) ( informado)estar impuesto en or de algo — to be well informed about something
2) (Méx fam) ( acostumbrado)IImasculino taxlibre de impuestos — tax-free, duty-free
* * *impuesto11 = levy, tariff, tax burden, tax [taxes, -pl.], levy tax, tribute.Ex: These 'own resources' comprise agricultural and sugar levies, customs duties and a percentage of value added tax (VAT).
Ex: Print charges are usually charged per reference retrieved with online and offline prints often attracting different tariffs.Ex: Even with Groome's effort to ease tax burden pressures on individual property owners through industrial development, the tax rate is very steep.Ex: Financed with taxes voted by the county and with state and federal aid, the central library maintains eight branch libraries and three bookmobiles.Ex: Excluded is the 1% levy tax which will be added to invoice upon check-out = No está incluido un 1% de canon que se añadirá al abonar la factura al final de la estancia.Ex: In this case, after collecting tributes from places that could be reached by sea, the commander of the expedition marched inland.* aumentar los impuestos = increase + taxes.* aumento de los impuestos = tax increase.* costeado con los impuestos = tax-supported.* devolución de impuestos = tax rebate.* dinero procedente de los impuestos = tax money (tax monies).* distintivo de impuesto de circulación = road tax disc.* estar exento de pagar impuestos = write off.* evasión de impuestos = tax evasion.* exención de impuestos = tax exemption.* gravar con impuestos = tax.* impuesto a la herencia = inheritance tax.* impuesto de bienes inmuebles (IBI) = rates.* impuesto de bienes inmuebles (IBI) = local rates, council tax, local tax rates, tax rates, local taxes, property tax, real estate tax, real estate property tax.* impuesto de bienes y servicios = goods and services tax.* impuesto de circulación = road tax.* impuesto de importación = import levy.* impuesto del timbre = stamp duty.* impuesto de sucesión = inheritance tax.* impuesto de ventas = sales tax.* impuesto municipal = city tax.* impuestos = taxation, income tax.* impuestos locales = local taxes.* impuestos municipales = local tax rates, rates, local taxes.* impuesto sobre artículos de uso y consumo = excise tax.* impuesto sobre el patrimonio = wealth tax.* impuesto sobre el valor añadido (IVA) = value added tax (VAT).* impuesto sobre la propiedad inmobiliaria = property tax.* impuesto sobre la renta = income tax.* impuesto sobre las ganancias = profit(s) tax.* impuesto sobre las ventas = sales tax.* impuesto sobre sucesiones = inheritance tax.* impuesto sucesorio = inheritance tax.* ingresos procedentes de los impuestos = tax revenues, income tax revenue.* libre de impuestos = tariff-free, duty-free, tax-free.* mantenido con los impuestos = tax-supported.* pagar impuestos = pay + taxes.* persona que paga impuestos = taxpayer [tax-payer].* poner impuestos = impose + VAT.* recaudador de impuestos = tax collector.* reducción de impuestos = tax cut.* reducir los impuestos = cut + taxes.* sin impuestos = duty-free, tax-free.* subir los impuestos = push + taxes.* sujeto a impuestos = taxable.* tipo de impuestos = band of taxation.impuesto22 = enforced.Ex: Cost cutting by government has resulted in enforced staff reductions.
* impuesto por uno mismo = self-imposed.* * *A (informado) estar impuesto ENor DE algo to be well versed IN sth, be well informed ABOUT sthestá muy impuesto en los asuntos del Oriente Medio he is very well versed in o well informed about o ( colloq) well up on Middle Eastern affairsestaba impuesta a madrugar todos los días she was used to getting up early every daytaxel impuesto al tabaco the tax on tobaccoevasión de impuestos tax evasionlibre de impuestos tax-free, duty-freeCompuestos:( Méx) wealth tax● impuesto a or sobre la renta (de las personas físicas)income tax● impuesto al or sobre el valor agregadovalue-added tax● impuesto al or sobre el valor añadidovalue-added taxenvironmental taxbusiness taxroad taxluxury taxroad taxcorporation taxdirect taxindirect tax(Col, Méx) property taxprotection money ( paid to terrorist organization)windfall tax( Esp) property tax* * *
Del verbo imponer: ( conjugate imponer)
impuesto es:
el participio
Multiple Entries:
imponer
impuesto
imponer ( conjugate imponer) verbo transitivo (frml)a) to impose (frml);
‹ temor› to inspire, instill( conjugate instill)
imponerse verbo pronominal
1
2 ( hacerse respetar) to assert oneself o one's authority
3 (frml) ( vencer) to win;
impuesto sustantivo masculino
tax;
impuesto a or sobre la renta income tax;
impuesto de circulación road tax
imponer verbo transitivo
1 to impose: impuso su criterio contra el de todos, she imposed her viewpoint over that of others
2 (sobrecoger) to be impressive: la visión de la sangre le impone mucho, he can't stand the sight of blood
(suscitar respeto) to inspire respect
3 Fin to deposit
impuesto,-a
I m Fin tax
impuesto de lujo, luxury tax
impuesto sobre la renta de las personas físicas (IRPF), income tax
impuesto sobre el valor añadido (IVA), value added tax (VAT)
evasión de impuestos, tax evasion
libre de impuestos, tax-free
II adjetivo imposed
' impuesto' also found in these entries:
Spanish:
aduana
- carga
- contribución
- gravamen
- impuesta
- IRPF
- IVA
- lujo
- supresión
- tasa
- tributo
- arancel
- catastro
- cumplir
- declaración
- entrada
- gravar
- impago
- municipal
- patente
- suprimir
English:
capital gains tax
- deduction
- duty
- excise tax
- immune
- imposition
- income tax
- increase
- levy
- luxury
- sales tax
- stamp-duty
- tax
- value added tax
- VAT
- income
- property
- road
- television
- value
* * *impuesto, -a♦ participiover imponer♦ nmtax;pagar impuestos to pay tax o taxes;ganamos cinco millones antes de impuestos we earned five million before tax;beneficios antes de impuestos pre-tax profits;libre de impuestos [alcohol, cigarrillos] tax-free, duty-freeimpuesto sobre actividades económicas = Spanish tax paid by professionals and shop owners;impuesto adicional surtax;impuesto sobre el capital capital tax;impuesto de circulación road tax;impuesto complementario surtax;impuesto al consumo tax on consumption;impuesto directo direct tax;impuesto ecológico ecotax, green tax;impuesto extraordinario emergency tax;impuesto indirecto indirect tax;impuesto de lujo luxury tax;impuesto de matriculación = tax paid on a new car;impuesto municipal local tax;impuesto sobre el patrimonio wealth tax;impuesto sobre plusvalías capital gains tax;impuesto progresivo progressive tax;impuesto sobre la propiedad inmobiliaria property tax;Fig impuesto de protección protection money; Fig impuesto revolucionario revolutionary tax, = protection money paid by businessmen to terrorists;impuesto de sociedades corporation tax;impuesto de sucesión inheritance tax;impuesto sobre sucesiones inheritance tax;Am impuesto al valor agregado, Esp impuesto sobre el valor añadido Br VAT, US ≈ sales tax* * *I part → imponerII m tax* * *impuesto nm: tax* * * -
7 contribución urbana
rates plural* * *local property tax, ≈council tax ( in UK)* * *(n.) = local tax rates, tax rates, local rates, local taxes, council tax, tax rates, real estate tax, real estate property taxEx. The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex. The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex. This act allowed for the establishment of town libraries, which were free and open to all ratepayers and provided by funds from local rates.Ex. Local taxes have been raised 10 percent, but library funding has not changed.Ex. Perhaps if the council used less money on laying the many many sleeping policeman on our roads, then there would be no need to increase our council and road tax each year.Ex. The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex. In some states, it is permissible to separate the real estate tax into two separate taxes -- one the land value and one on the building value.Ex. Real estate property taxes are generally due in January and July of each calendar year.* * *local property tax, ≈council tax ( in UK)* * *(n.) = local tax rates, tax rates, local rates, local taxes, council tax, tax rates, real estate tax, real estate property taxEx: The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.
Ex: The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex: This act allowed for the establishment of town libraries, which were free and open to all ratepayers and provided by funds from local rates.Ex: Local taxes have been raised 10 percent, but library funding has not changed.Ex: Perhaps if the council used less money on laying the many many sleeping policeman on our roads, then there would be no need to increase our council and road tax each year.Ex: The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex: In some states, it is permissible to separate the real estate tax into two separate taxes -- one the land value and one on the building value.Ex: Real estate property taxes are generally due in January and July of each calendar year. -
8 contribución municipal
f.municipal tax, local tax.* * *(n.) = council tax, local rates, real estate tax, real estate property taxEx. Perhaps if the council used less money on laying the many many sleeping policeman on our roads, then there would be no need to increase our council and road tax each year.Ex. This act allowed for the establishment of town libraries, which were free and open to all ratepayers and provided by funds from local rates.Ex. In some states, it is permissible to separate the real estate tax into two separate taxes -- one the land value and one on the building value.Ex. Real estate property taxes are generally due in January and July of each calendar year.* * *(n.) = council tax, local rates, real estate tax, real estate property taxEx: Perhaps if the council used less money on laying the many many sleeping policeman on our roads, then there would be no need to increase our council and road tax each year.
Ex: This act allowed for the establishment of town libraries, which were free and open to all ratepayers and provided by funds from local rates.Ex: In some states, it is permissible to separate the real estate tax into two separate taxes -- one the land value and one on the building value.Ex: Real estate property taxes are generally due in January and July of each calendar year. -
9 taxe
taxe [taks]feminine noun• hors taxes [boutique, article] duty-free ; (sur facture) exclusive of VAT ; [prix] before tax attrib* * *taks1) Commerce, Économie taxboutique hors taxes — duty-free shop GB ou store US
toutes taxes comprises, TTC — inclusive of tax
2) Droit taxation•Phrasal Verbs:* * *taks nf1) tax2) (douanière) duty* * *taxe nf1 Comm, Écon, Fisc tax; taxe progressive graduated tax; une taxe de 5% a 5% tax; taxe locale/communale/régionale local/municipal/regional tax; taxe sur tax on [produit, plus-value, transaction, producteur]; la taxe sur le tabac/nucléaire the tax on tobacco/nuclear energy; les taxes sur les importations import levies; total hors taxes total exclusive of tax; boutique hors taxes duty-free shop GB ou store US; 500 euros hors taxes 500 euros exclusive of tax; 100 euros toutes taxes comprises, 100 euros TTC 100 euros inclusive of tax;2 Jur taxation.taxe d'aéroport airport tax; taxe d'apprentissage ≈ training levy; taxe de douane customs duty; taxe foncière property tax; taxe d'inhabitation tax on unoccupied property; taxe d'habitation ≈ council tax (paid by residents to cover local services); taxe parafiscale indirect taxation ¢; taxe postale postage; taxe professionnelle ≈ business rates (pl) GB, business taxes (pl) US; taxe de raccordement connection charge; taxe de séjour tourism tax; taxe à la valeur ajoutée value added tax.[taks] nom féminintaxe sur le chiffre d'affaires sales ou turnover taxtaxe de séjour visitor's ou tourist tax -
10 IBI
* * *SM ABR Esp= Impuesto de {o}2} sobre Bienes Inmuebles rates, real estate tax (EEUU)* * *IBI (impuesto de bienes inmuebles)= local rates, council tax, local tax rates, tax rates, local taxes, property tax, rates, real estate tax, real estate property tax.Ex: This act allowed for the establishment of town libraries, which were free and open to all ratepayers and provided by funds from local rates.
Ex: Perhaps if the council used less money on laying the many many sleeping policeman on our roads, then there would be no need to increase our council and road tax each year.Ex: The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex: The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex: Local taxes have been raised 10 percent, but library funding has not changed.Ex: Not unlike many municipalities in these inflationary times, Earnscliffe is feeling the pinch of a severely high general property tax -- i.e., the tax on real estate and personal property, both tangible and intangible.Ex: From the beginning it has been a local service, originally funded from the rates, but it needed Carnegie grants to really get off the ground.Ex: In some states, it is permissible to separate the real estate tax into two separate taxes -- one the land value and one on the building value.Ex: Real estate property taxes are generally due in January and July of each calendar year.* * *( en Esp)= impuesto sobre bienes inmuebles* * *m abr (= impuesto sobre bienes inmuebles) property tax, Brrates pl -
11 impuesto1
1 = levy, tariff, tax burden, tax [taxes, -pl.], levy tax, tribute.Ex. These 'own resources' comprise agricultural and sugar levies, customs duties and a percentage of value added tax (VAT).Ex. Print charges are usually charged per reference retrieved with online and offline prints often attracting different tariffs.Ex. Even with Groome's effort to ease tax burden pressures on individual property owners through industrial development, the tax rate is very steep.Ex. Financed with taxes voted by the county and with state and federal aid, the central library maintains eight branch libraries and three bookmobiles.Ex. Excluded is the 1% levy tax which will be added to invoice upon check-out = No está incluido un 1% de canon que se añadirá al abonar la factura al final de la estancia.Ex. In this case, after collecting tributes from places that could be reached by sea, the commander of the expedition marched inland.----* aumentar los impuestos = increase + taxes.* aumento de los impuestos = tax increase.* costeado con los impuestos = tax-supported.* devolución de impuestos = tax rebate.* dinero procedente de los impuestos = tax money (tax monies).* distintivo de impuesto de circulación = road tax disc.* estar exento de pagar impuestos = write off.* evasión de impuestos = tax evasion.* exención de impuestos = tax exemption.* gravar con impuestos = tax.* impuesto a la herencia = inheritance tax.* impuesto de bienes inmuebles (IBI) = rates.* impuesto de bienes inmuebles (IBI) = local rates, council tax, local tax rates, tax rates, local taxes, property tax, real estate tax, real estate property tax.* impuesto de bienes y servicios = goods and services tax.* impuesto de circulación = road tax.* impuesto de importación = import levy.* impuesto del timbre = stamp duty.* impuesto de sucesión = inheritance tax.* impuesto de ventas = sales tax.* impuesto municipal = city tax.* impuestos = taxation, income tax.* impuestos locales = local taxes.* impuestos municipales = local tax rates, rates, local taxes.* impuesto sobre artículos de uso y consumo = excise tax.* impuesto sobre el patrimonio = wealth tax.* impuesto sobre el valor añadido (IVA) = value added tax (VAT).* impuesto sobre la propiedad inmobiliaria = property tax.* impuesto sobre la renta = income tax.* impuesto sobre las ganancias = profit(s) tax.* impuesto sobre las ventas = sales tax.* impuesto sobre sucesiones = inheritance tax.* impuesto sucesorio = inheritance tax.* ingresos procedentes de los impuestos = tax revenues, income tax revenue.* libre de impuestos = tariff-free, duty-free, tax-free.* mantenido con los impuestos = tax-supported.* pagar impuestos = pay + taxes.* persona que paga impuestos = taxpayer [tax-payer].* poner impuestos = impose + VAT.* recaudador de impuestos = tax collector.* reducción de impuestos = tax cut.* reducir los impuestos = cut + taxes.* sin impuestos = duty-free, tax-free.* subir los impuestos = push + taxes.* sujeto a impuestos = taxable.* tipo de impuestos = band of taxation. -
12 IBI (impuesto de bienes inmuebles)
= local rates, council tax, local tax rates, tax rates, local taxes, property tax, rates, real estate tax, real estate property tax.Ex. This act allowed for the establishment of town libraries, which were free and open to all ratepayers and provided by funds from local rates.Ex. Perhaps if the council used less money on laying the many many sleeping policeman on our roads, then there would be no need to increase our council and road tax each year.Ex. The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex. The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex. Local taxes have been raised 10 percent, but library funding has not changed.Ex. Not unlike many municipalities in these inflationary times, Earnscliffe is feeling the pinch of a severely high general property tax -- i.e., the tax on real estate and personal property, both tangible and intangible.Ex. From the beginning it has been a local service, originally funded from the rates, but it needed Carnegie grants to really get off the ground.Ex. In some states, it is permissible to separate the real estate tax into two separate taxes -- one the land value and one on the building value.Ex. Real estate property taxes are generally due in January and July of each calendar year.Spanish-English dictionary > IBI (impuesto de bienes inmuebles)
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13 impuesto de bienes inmuebles (IBI)
(n.) = local rates, council tax, local tax rates, tax rates, local taxes, property tax, real estate tax, real estate property taxEx. This act allowed for the establishment of town libraries, which were free and open to all ratepayers and provided by funds from local rates.Ex. Perhaps if the council used less money on laying the many many sleeping policeman on our roads, then there would be no need to increase our council and road tax each year.Ex. The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex. The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex. Local taxes have been raised 10 percent, but library funding has not changed.Ex. Not unlike many municipalities in these inflationary times, Earnscliffe is feeling the pinch of a severely high general property tax -- i.e., the tax on real estate and personal property, both tangible and intangible.Ex. In some states, it is permissible to separate the real estate tax into two separate taxes -- one the land value and one on the building value.Ex. Real estate property taxes are generally due in January and July of each calendar year.Spanish-English dictionary > impuesto de bienes inmuebles (IBI)
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14 impuesto de bienes inmuebles
impuesto de bienes inmuebles (IBI)(n.) = local rates, council tax, local tax rates, tax rates, local taxes, property tax, real estate tax, real estate property taxEx: This act allowed for the establishment of town libraries, which were free and open to all ratepayers and provided by funds from local rates.
Ex: Perhaps if the council used less money on laying the many many sleeping policeman on our roads, then there would be no need to increase our council and road tax each year.Ex: The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex: The decision in Sweden not to raise local tax rates during the economic recession has hit all public services hard, including public libraries.Ex: Local taxes have been raised 10 percent, but library funding has not changed.Ex: Not unlike many municipalities in these inflationary times, Earnscliffe is feeling the pinch of a severely high general property tax -- i.e., the tax on real estate and personal property, both tangible and intangible.Ex: In some states, it is permissible to separate the real estate tax into two separate taxes -- one the land value and one on the building value.Ex: Real estate property taxes are generally due in January and July of each calendar year. -
15 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. -
16 eiendomsskatt
subst. (skatt) property value taxation subst. property tax subst. UK: land tax subst. tax on estate subst. tax on real property -
17 steuerlich
steuerlich adj RW, STEUER fiscal • steuerlich absetzbar STEUER tax-deductible* * *adj <Rechnung, Steuer> fiscal* * *steuerlich
fiscal, taxable, taxative;
• steuerlich absetzbar (abzugsfähig) deductible from income tax;
• steuerlich attraktiv tax-incentive;
• steuerlich begünstigt tax-supported;
• steuerlich belastet tax-ridden (-laden, -burdened);
• steuerlich berichtigt adjusted for taxation;
• steuerlich als Kapital zu behandeln attributable to capital;
• steuerlich leistungsfähig taxpaying;
• steuerlich subventioniert taxeating;
• steuerlich begünstigen (bevorzugt behandeln) to credit (benefit) tax-wise;
• leitende Angestellte im verstärkten Maße steuerlich beraten to reinforce its tax services at senior management level;
• Gebäude steuerlich bewerten to assess a building;
• steuerlich erfassen to impose (levy) a tax upon;
• Einkommen steuerlich an der Quelle erfassen to tax income at the source, to withhold taxes;
• steuerlich profitieren to benefit tax-wise;
• steuerlich voll abgeschrieben sein to be written off against taxes;
• steuerlich abzugsfähig sein to be available for relief;
• steuerlich endgültig anerkannt sein (Kosten) to be closed by the statute of limitations;
• j. steuerlich so hoch veranlagen to assess s. o. in (at) so much;
• steuerlich zu niedrig veranlagen to charge too little tax;
• Einkommen steuerlich verteilen to spread income over the years, to average income;
• steuerlich als Devisenausländer behandelt werden to be resident for exchange-control purposes outside the Scheduled Territories (Br.);
• steuerlich als Deviseninländer behandelt werden to be regarded as resident for exchange control purposes inside the Scheduled Territories (Br.Br.);
• steuerlich wie eine juristische Person behandelt werden to be treated as a corporate body for tax purposes;
• steuerlich zulässige Abschreibungen tax writeoffs (US), capital allowance (Br.);
• hundertprozentige steuerliche Abschreibung im ersten Jahr 100% first year tax allowance;
• steuerliche Absetzung der Zinsen interest deduction;
• steuerliche Änderungen tax changes;
• steuerliche Anrechnung übermäßiger Belastungen relief for excess charges (Br.);
• steuerliche Anrechnung im Ausland gezahlter Steuern double taxation relief (Br.);
• steuerlicher Anreiz tax[ation] incentive, fiscal stimulus;
• steuerliches Aufgabengebiet tax function;
• steuerliche Aufstellung tax statement (status);
• steuerlicher Ausgleichsposten tax-equalization item;
• steuerliche Auswirkungen tax effects (implications), taxation consequences;
• steuerliche Begünstigung tax privilege;
• steuerliche Behandlung tax[ation] treatment;
• steuerliche Behandlung von Lebensversicherungsprämien life assurance arrangements (Br.);
• steuerliche Behandlung von Veräußerungsgewinnen treatment of capital gains;
• steuerliche Belastung tax burden (load, charge), tax impact (Br.), incidence (impact, Br.) of a tax, fiscal drag (charge);
• einer steuerlichen Belastung ausweichen to create a tax shelter;
• steuerliche Beratungstätigkeit tax-saving service;
• steuerlich subventionierter Betrieb taxeater;
• steuerliche Diskriminierung taxation discrimination;
• steuerlicher Einheitswert (Grundstück) site value;
• steuerlich begünstigte Einkommenspositionen tax preference items;
• steuerliche Einkünfte tax receipts, internal (inland, Br.) revenue;
• steuerlich begünstigte Einkünfte tax preference income;
• steuerliche Einstufung tax classification;
• steuerliche Entlastung tax relief;
• steuerliche Erfassung taxation, assessment;
• steuerliche Erleichterungen tax relief [measures];
• steuerliche Erwägungen tax considerations;
• steuerliche Folgewirkungen tax implications;
• steuerlicher Gewinn taxable gain (profit);
• steuerlicher Gewinnfaktor revenue producer;
• steuerliche Gründe tax reasons;
• steuerliche Haftung des Grundbesitzers tax lien;
• steuerliches Hintertürchen tax loophole;
• steuerliche Illusionen fiscal illusions;
• steuerliches Interesse fiscal concern;
• steuerliche Lage taxation position;
• steuerliche Lasten fiscal burden;
• steuerliche Maßnahmen tax practices (measures);
• steuerlicher Mietwert assessed rental;
• steuerliche Möglichkeit fiscal opportunity;
• steuerliche Privilegien fiscal privileges;
• steuerliche Progressionszone tax band;
• steuerlicher Ratgeber tax guide;
• steuerliche Selbsteinschätzung self-assessment;
• steuerlicher Spitzensatz top (maximum, marginal) tax rate;
• steuerliche Subventionen tax subsidies;
• steuerliche Überlegungen tax considerations;
• steuerliche Untersuchung tax investigation (probe, US);
• steuerliche Veranlagung assessed valuation;
• steuerliche Vergünstigungen tax privileges (benefits, Br., concession, break, US, credit, US), taxation benefits;
• steuerliche Vergünstigungen für wohltätige Stiftungen in Anspruch nehmen können to qualify for a charity’s favo(u)rable tax treatment;
• steuerliches Verlustgeschäft tax-loss selling;
• steuerliche Verpflichtungen tax obligations;
• steuerlicher Vorteil tax advantage (break, US);
• steuerliches Zugeständnis tax concession;
• steuerliche Zuständigkeit tax jurisdiction;
• steuerlicher Zwangsverkauf tax sale of property (US). -
18 Grundstück
Grundstück n 1. GEN plot; 2. GRUND parcel, plot; premises, property (bebaut)* * ** * *Grundstück
plot [of land], land, property, piece of land, parcel [of land], lot (US), holding, (Bauplatz) building site (plot, lot, US), location (US), (mit Gebäuden) premises;
• auf dem Grundstück on the premises;
• Grundstücke things real (immovables), (Bilanz) land, real estate;
• abgeräumtes Grundstück cleared site;
• in sich abgeschlossenes Grundstück enclosure, land enclosed;
• angrenzendes Grundstück adjoining property (estate), adjacent parts of land;
• anliegendes Grundstück adjacent land, neighbo(u)ring lot;
• aufgegebenes Grundstück relinquished (abandoned) land;
• zu Spekulationszwecken aufgekaufte Grundstücke accommodation lands;
• bahneigenes Grundstück railway (Br.) (railroad, US) property;
• baureifes Grundstück developed land, building estate;
• bebaute Grundstücke built-up area, improved (built-on) property;
• nicht bebautes Grundstück idle (undeveloped, new, US) land, empty lot (US);
• bebaute und unbebaute Grundstücke (Bilanz) land, real estate and buildings, freehold land and buildings (Br.);
• beherrschendes Grundstück dominant tenement;
• [hypothekarisch] belastetes Grundstück land conveyed by way of mortgage, affected (mortgaged, burdened, charged) estate, encumbered (mortgaged, onerous) property;
• belastungsfähiges Grundstück land that may be mortgaged;
• benachbartes Grundstück adjacent (adjoining) land, neighbo(u)ring premises;
• dienendes Grundstück servient tenement;
• als Kreditsicherheit dienendes Grundstück (Bilanz) property charged as security for a debt;
• eigene Grundstücke (Bilanz) freehold;
• eingefriedetes Grundstück land enclosed, enclosure, close;
• nicht eingefriedetes Grundstück overt pound;
• grundbuchlich eingetragenes Grundstück registered property, recorded land;
• einmaliges Grundstück property rarity;
• enteignetes Grundstück expropriated (condemned, US) property;
• grundbuchlich erfasstes Grundstück recorded (registered, Br.) land;
• erschlossenes Grundstück improved property, developed real estate;
• ertragreiches Grundstück rent-paying land;
• firmengenutztes Grundstück property used in the business;
• freies Grundstück vacant property;
• ähnlich gelegenes Grundstück similarly located property;
• am Wasser gelegenes Grundstück waterfront property;
• zentral gelegenes Grundstück downtown property (US);
• gemeindeeigenes Grundstück municipal (parish) property;
• genutztes Grundstück seated (used) land;
• forstwirtschaftlich genutztes Grundstück timber estate;
• gewerblich genutztes Grundstück industrial property, commercial land, business premises;
• landwirtschaftlich genutztes Grundstück agricultural (Br.) (farm) land;
• nicht genutztes Grundstück vacant property;
• zum Verkauf gestelltes Grundstück property listed for sale (US);
• im Wert gestiegenes Grundstück improved real estate;
• grundsteuerpflichtiges Grundstück land subject to tax, ratable estate (property);
• herrenloses Grundstück disclaimed property;
• herrschendes Grundstück dominant land (estate, tenement), superior estate;
• hypothekisiertes Grundstück mortgaged premises;
• lastenfreies Grundstück unencumbered estate;
• staatliche Grundstücke government land;
• städtisches Grundstück city property (real estate), town lot (US);
• steuerpflichtiges Grundstück rat(e)able property (Br.);
• umfriedetes Grundstück inclosed land;
• unbebautes Grundstück idle (undeveloped, new, US) land, plot of unbuilt ground, empty lot (US);
• unbebaute und bebaute Grundstücke (Bilanz) real estate;
• unbelastetes Grundstück clear estate, estate free from encumbrances;
• ungenutztes Grundstück unseated (unused) land;
• einer eintragungsfähigen Belastung unterliegendes Grundstück property subject to a registrable charge;
• verlassenes Grundstück disclaimed property;
• verpachtetes Grundstück land out at rent, leased property, demised premises;
• gewerbsmäßig verpachtetes Grundstück property let commercially;
• zusammenhängende Grundstücke contiguous plots of land;
• Grundstücke des jeweiligen Eigentümers shifting severalties;
• Grundstücke und Gebäude (Bilanz) land (Br.) (real estate, US) and buildings;
• Grundstück und Gebäude, Maschinen und maschinelle Anlagen (Bilanz) land, buildings, plant and machinery (Br.), property, plant and equipment (US);
• Grundstücke im Besitz von Kapitalsammelstellen institutionally owned real estate;
• Grundstück in gleicher Lage similarly located property;
• Grundstück in lebenslänglicher Nutznießung estate for life;
• Grundstücke und grundstücksgleiche Rechte (Bilanz) real estate and equivalent rights;
• Grundstück mit Straßenfront frontage;
• Grundstück, in das Zwangsvollstreckung betrieben wird extended land;
• Grundstück abschätzen to estimate an estate;
• Grundstück abschreiben to write down property;
• Grundstück abstecken to mark out (stake off) a claim;
• an ein Grundstück angrenzen to neighbo(u)r with an estate;
• belastetes Grundstück aufgeben to abandon a mortgaged estate;
• Grundstück auflassen to transfer (convey, assure, surrender) land;
• Grundstück ausmessen to survey a property;
• landwirtschaftlich genutzte Grundstücke von den Gemeindesteuern befreien to derate property of local taxes (Br.);
• Grundstück hypothekarisch belasten to mortgage a piece of real estate, to charge land;
• Grundstücke zu Besicherungszwecken belasten to charge land as security;
• Grundstück mit Vorkaufsberechtigung besitzen to settle upon land subject to preemption (US);
• Grundstück betreten to enter premises;
• widerrechtlich jds. Grundstück betreten to trespass upon s. one’s property;
• Grundstück im Grundbuch eintragen to enter an estate at the Register of Deeds Office (US);
• Grundstück enteignen to amerce an estate to the Crown (Br.), to take private property for public use;
• Grundstück entschulden to free an estate of encumbrances, to disencumber an estate;
• Grundstücke erschließen to lay land out in a community, to develop building lots (US);
• Grundstück erschließen und geschäftlich nutzen to develop and deal with a land on a business basis;
• Grundstück lastenfrei erwerben to get a property free from all encumbrances;
• Grundstücke zur Bebauung mit Geschäftshäusern freigeben to zone for (US) (throw a property into) business use;
• Grundstück einem Makler an die Hand geben to list property with a broker (US);
• Grundstück kaufen to buy some land;
• auf einem Grundstück lasten to run with the land;
• Grundstück lastenfrei machen to free a property from mortgage (encumbrances), to disencumber an estate;
• Grundstück in Pacht nehmen (pachten) to take a lease of a piece of land;
• Grundstück parzellieren to parcel (divide) an estate, to divide an estate into lots (US);
• Grundstück realisieren to bank an estate;
• mit einem Grundstück verbunden sein to be incident to a piece of land;
• Grundstück umschreiben to alienate an estate;
• Grundstück steuerlich veranlagen (veranschlagen) to appraise property for taxation, to value an estate, to rate property;
• Grundstück veräußern to dispose of land;
• Grundstück an die tote Hand veräußern to alienate in mortmain, to amortize land;
• Grundstück verpachten to lease property;
• Grundstück pauschal verpachten to let off (lease) a property as a whole;
• Grundstücke zusammenschreiben to assemble parcels of land;
• kleines Grundstück zu verkaufen (Anzeige) small property for sale.
ausmessen, Grundstück
to survey property for its extent.
Grundstück, in das Zwangsvollstreckung betrieben wird
extended land -
19 база для исчисления тарифа
база для исчисления тарифа
Величина стоимости активов, согласно которой электроэнергетическое предприятие имеет право получать определённую норму прибыли, установленную органом регулирования. База для исчисления тарифа, как правило, рассчитывается на основе стоимости оборудования, которое используется для предоставления услуг, и может быть рассчитана одним из нижеследующих методов или их сочетанием: расчёт стоимости в текущих ценах, обоснованных капиталовложений, восстановительной стоимости, первоначальной стоимости. В зависимости от используемого метода, база для исчисления тарифа включает денежные средства, оборотный капитал, материалы и запасы, а также отчисления на амортизацию, ремонт и некапитальное строительство, авансы от заказчиков на строительство, отсроченный налог на прибыль и налог на капиталовложения. (Стоимость инвестиций, по которым коммунальному предприятию предоставляется возможность получать разумную норму прибыли.)
[Англо-русский глосcарий энергетических терминов ERRA]EN
rate base
The value of property upon which a utility is permitted to earn a specified rate of return as established by a regulatory authority. The rate base generally represents the value of property used by the utility in providing service and may be calculated by any one or a combination of the following accounting methods: fair value, prudent investment, reproduction cost, or original cost. Depending on which method is used, the rate base includes cash, working capital, materials and supplies, and deductions for accumulated provisions for depreciation, contributions in aid of construction, customer advances for construction, accumulated deferred income taxes, and accumulated deferred investment tax credits. (The value of investments on which a utility is given an opportunity to earn a reasonable rate of return.)
[Англо-русский глосcарий энергетических терминов ERRA]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > база для исчисления тарифа
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20 оценка недвижимости для налогообложения
Business: property tax valueУниверсальный русско-английский словарь > оценка недвижимости для налогообложения
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