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21 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 -
22 tax
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23 tax
1) налог | облагать налогом2) таксировать, определять размер ( о судебных издержках)•tax in kind — натуральный налог;
- admissions taxtax on land — поземельный налог;
- ad valorem tax
- annuity tax
- back taxes
- buried tax
- capitation tax
- congressional tax
- consumption tax
- corporate tax
- court taxes
- death tax
- delinquent tax
- direct tax
- donor's tax
- equalization tax
- estate tax
- excess profit tax
- excise tax
- extra tax
- flat tax
- head tax
- highway tax
- income tax
- indirect tax
- inheritance tax
- land tax
- legacy tax
- local tax
- paid tax
- paid back tax
- parliamentary tax
- patent tax
- payroll tax
- personal tax
- poll tax
- profits tax
- progressive tax
- property tax
- public tax
- real-estate tax
- receipts tax
- sale tax
- single tax
- social security tax
- stamp tax
- succession tax
- sumptuary tax
- turnover tax
- unemployment tax
- unpaid tax
- unpaid back tax
- use tax
- value added tax
- voted tax
- corporation tax -
24 tax deduction
1) гос. фин. налоговый вычет, налоговая скидкаа) (уменьшение налогооблагаемого дохода путем вычитания из валового дохода определенной суммы при расчете налогооблагаемого дохода)See:tax benefit, asset conversion, tax allowance, dividends received deduction, double deduction, home office deductionб) (сумма, которую налогоплательщик может вычитать из валового дохода при расчете налогооблагаемого дохода)Syn:See:tax-deductible, tax credit, mortgage interest deduction, student loan interest deduction, interest deduction2) гос. фин. взимание налога, удержание налога ( вычет налога из валовой суммы дохода налогоплательщика)See:
* * *
производство налоговых вычетов; см. tax deductible.* * ** * *налоговая льгота; освобождение от налогообложения определенных расходов (на благотворительные цели, на создание новых рабочих мест и т. п.). . Словарь экономических терминов . -
25 use of
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26 use
1. n1) употребление, использование, применение2) польза, выгода
- civilian use
- commercial use
- considerable use
- daily use
- dual use
- economical use
- effective use
- efficient use
- end use
- exclusive use
- fraudulent use of an account
- free-of-charge use
- improper use of a patent
- industrial use
- intended use
- internal use
- joint use
- land use
- limited use
- long use
- nonexclusive use
- official use
- ordinary use
- personal use
- practical use
- previous use
- prior use
- private use
- public use
- rational use
- repeated use
- temporary use
- thrifty use
- token use
- unauthorized use
- uneconomical use
- unlawful use
- unlicensed use
- unlimited use
- use of capital
- use of credit
- use of currency
- use of experience
- use of financial resources
- use of funds
- use of an invention
- use of a licence
- use of material resources
- use of materials
- use of a patent
- use of production capacities
- use of property
- use of raw materials
- use of resources
- use of a right
- use of a road
- use of tax shelters
- use of trade customs
- for daily use
- for general use
- for official use
- for personal use
- for public use
- in use
- in general use
- of little use
- under normal use
- unfit for use
- authorize the use
- be in smb's use
- make use
- put to use2. v1) пользоваться, применять2) потреблять, расходовать -
27 tax on subsoil use
Налоги: налог на пользование недрами -
28 use of tax shelters
English-russian dctionary of contemporary Economics > use of tax shelters
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29 sales tax
гос. фин. налог с продаж (косвенный налог, взимаемый в виде процента от розничной цены продаваемых товаров)Syn:See:consumption tax, retail sales tax, general sales tax, selective sales tax, specific tax, ad valorem tax, use tax, indirect tax, commodity tax, consumption taxation, foreign sales corporation, indirect taxation
* * *
налог на продажи: налог, уплачиваемый потребителем при совершении покупок; такой налог устанавливается по единой ставке для всех товаров, кроме освобожденных от налогообложения; в США налог на продажи устанавливается органами власти штата.* * *. . Словарь экономических терминов . -
30 field use
1.использование в полевых условиях; использование для установленного оборудования; использование в эксплуатационных условияхsingle use — однократное использование; разовое применение
2.использование в промышленных условиях -
31 authorized use
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32 autothorized use
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33 illegal use
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34 right to use
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35 smart use
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36 underwater use
English-Russian dictionary on nuclear energy > underwater use
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37 rental tax
гос. фин. налог на арендную плату*, налог на использование [пользование\]* (налог, взимаемый вместо налога с продаж при сдаче имущества в аренду; размер налога обычно зависит от величины ежемесячной арендной платы)Syn:use tax а)See: -
38 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. -
39 find use for
Общая лексика: найти применение (Later, American colonists found use for beebalm tea as a replacement for black tea during the British tea tax) -
40 налог за использование
Большой англо-русский и русско-английский словарь > налог за использование
См. также в других словарях:
use tax — n: a tax imposed on the use of personal property and esp. property purchased in another state; specif: a one time tax imposed on the exercise or enjoyment of any right or power over tangible personal property that is incident to the ownership,… … Law dictionary
Use tax — A use tax is a type of excise tax levied in the United States. It is assessed upon otherwise tax free tangible personal property purchased by a resident of the assessing state for use, storage or consumption of goods in that state (not for… … Wikipedia
use tax — /yoohs/ a state tax imposed on goods purchased outside a state for which state sales tax has not been paid. * * * levy on the use or possession of a commodity. Under the principle that the taxpayer should pay according to the benefits… … Universalium
use tax — A tax levied upon the use, storage, or consumption of tangible personal property purchased outside the taxing state or taxing district, being a supplement or complement of a sales tax, imposed to prevent residents of a jurisdiction having a sales … Ballentine's law dictionary
use tax — noun Etymology: use (I) : a supplement to a retail sales tax designed to reach goods purchased in a state that does not tax them and brought or shipped in to the taxing jurisdiction for use, storage, or consumption * * * /yoohs/ a state tax… … Useful english dictionary
use tax — noun A charge imposed on the use or possession of personal property … Wiktionary
Real property use tax — The Real Property Use Tax (RPUT) is a tax system with assessment based on the size, level of development, and time in use of real property, and designed for general revenue acquisition. The tax system is a proposed replacement for the federal… … Wikipedia
Sales and use tax — refers to:* Sales tax * Use tax … Wikipedia
compensating use tax — Same as use tax. =>> tax. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 … Law dictionary
Tax-free shopping — refers to the opportunity for customers to purchase goods or services without paying any tax normally collected at retail, such as sales tax, Goods and Services Tax, value added tax, or consumption tax.Tax free shopping in the United StatesTax… … Wikipedia
Tax forms in the United States — are used by taxpayers and tax exempt organizations to report financial information to the Internal Revenue Service (IRS). They are used to report income and calculate taxes owed to the government of the United States. TOC Federal tax forms 990… … Wikipedia