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1 налог на аккумулированную прибыль
Banks. Exchanges. Accounting. (Russian-English) > налог на аккумулированную прибыль
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2 налог на нераспределённую прибыль
2) Taxes: undistributed profits taxУниверсальный русско-английский словарь > налог на нераспределённую прибыль
См. также в других словарях:
accumulated earnings tax — A special tax imposed on corporations that accumulate (rather than distribute via dividends) their earnings beyond the reasonable needs of the business. The accumulated earnings tax is imposed on accumulated taxable income in addition to the… … Black's law dictionary
accumulated earnings tax — A special tax imposed on corporations that accumulate (rather than distribute via dividends) their earnings beyond the reasonable needs of the business. The accumulated earnings tax is imposed on accumulated taxable income in addition to the… … Black's law dictionary
accumulated profits tax — A tax on earnings retained in a firm as a way for the principals to defer personal income taxes. Bloomberg Financial Dictionary … Financial and business terms
tax — A charge by the government on the income of an individual, corporation, or trust, as well as the value of an estate or gift. The objective in assessing the tax is to generate revenue to be used for the needs of the public. A pecuniary burden laid … Black's law dictionary
earnings — Income. That which is earned; i.e., money earned from performance of labor, services, sale of goods, etc. Revenue earned by an individual or business. Earnings generally include but are not limited to: salaries and wages, interest and dividends,… … Black's law dictionary
earnings — Income. That which is earned; i.e., money earned from performance of labor, services, sale of goods, etc. Revenue earned by an individual or business. Earnings generally include but are not limited to: salaries and wages, interest and dividends,… … Black's law dictionary
excess profits tax — Tax levied on profits which are beyond the normal profits of a business and generally imposed in times of national emergency such as war to discourage profiteering. The Internal Revenue Code also imposes a tax on corporations who accumulate an… … Black's law dictionary
excess profits tax — Tax levied on profits which are beyond the normal profits of a business and generally imposed in times of national emergency such as war to discourage profiteering. The Internal Revenue Code also imposes a tax on corporations who accumulate an… … Black's law dictionary
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
Corporate tax in the United States — Part of a series on Taxation Taxation in the United States … Wikipedia
retained earnings — n pl: earned surplus at surplus Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary