-
1 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. -
2 forfaitaire
forfaitaire [fɔʀfεtεʀ]adjective( = fixe) [somme] fixed ; ( = tout compris) inclusive* * *fɔʀfɛtɛʀprix forfaitaire — contract ou all-inclusive price
tarif forfaitaire — flat fare ou fee
* * *fɔʀfɛtɛʀ adj(salaire, prix) set, (offre) inclusive* * *forfaitaire adj prix forfaitaire contract ou all-inclusive price; coût forfaitaire inclusive cost; tarif forfaitaire flat fare ou fee; taxe/perception forfaitaire flat-rate tax/collection; somme forfaitaire lump sum; indemnité forfaitaire basic allowance; amende forfaitaire standard fine.[fɔrfɛtɛr] adjectif -
3 prélèvement
prélèvement [pʀelεvmɑ̃]masculine nounb. [de somme] deduction* * *pʀelɛvmɑ̃nom masculin1) (de roche, sang etc) samplingfaire or effectuer un prélèvement de sang — to take a blood sample
2) ( échantillon) samplefaire or effectuer un prélèvement bancaire — to make a debit
•Phrasal Verbs:* * *pʀelɛvmɑ̃ nm1) [argent, impôt, pourcentage] deduction, (sur un compte) withdrawal2) MÉDECINE, [sang, cellules] taking* * *prélèvement nm1 Géol, Méd, Sci ( action) sampling; faire or effectuer un prélèvement de sang to take a blood sample; le prélèvement doit se faire le matin the sample should be taken in the morning;2 ( échantillon) sample;3 Fin ( opération) debiting; faire or effectuer un prélèvement bancaire de 100 euros to make a debit of 100 euros; faire faire un prélèvement sur son compte to have money debited from one's account;prélèvement automatique direct debit; prélèvement exceptionnel exceptional levy; prélèvement fiscal deduction of tax; prélèvement forfaitaire deduction of tax at the basic rate; prélèvement libératoire tax withholding with full discharge; prélèvement social social security contributions (pl); prélèvement à la source deduction at source; prélèvements obligatoires tax and social security deductions.[prelɛvmɑ̃] nom masculin2. BANQUE [retrait]prélèvement automatique ou bancaire direct debit -
4 minoration
minoration [minɔʀasjɔ̃]feminine noun( = réduction) reduction• une minoration de 5 % des impôts a 5% reduction in tax* * *minɔʀasjɔ̃1) ( sous-estimation) undervaluation; ( de prix) underestimation2) ( réduction) reduction* * *minoration nf1 Comm ( sous-estimation) (de bien, marchandise) undervaluation; ( de prix) underestimation; il y a eu minoration de la valeur réelle the true value was underestimated;2 ( réduction) reduction; minoration de 2% 2 percent reduction; minoration des prix cut in prices; minoration des prix de 2% 2 percent price cut.[minɔrasjɔ̃] nom fémininune minoration de 5 % du tarif de base a 5% cut in the basic rateprocéder à une minoration des loyers to reduce ou to lower rents2. [minimisation] minimizing -
5 Livret A
The standard and popular basic savings account, previously offered only by the French post office savings bank (Les CCP, comptes chèques postaux), but now available from most banks. There is a limit on the amount that a person can place in a Livret A account (in 2008 this is 15,300 €uros), the rate of interst is medium to poor (4% in 2008), but interest is tax free.Dictionnaire Français-Anglais. Agriculture Biologique > Livret A
См. также в других словарях:
basic rate tax — / beɪsɪk reɪt ˌtæks/ noun the lowest rate of income tax … Dictionary of banking and finance
basic rate — ➔ rate1 * * * basic rate UK US noun [S] TAX ► in the UK, the level of income tax that most people pay: »Index linked certificates are worth 4.8% to those paying tax at the basic rate. cut/increase/raise the basic rate »The party has no intention… … Financial and business terms
basic-rate — UK US noun [S] TAX ► in the UK, the level of income tax that most people pay: »Index linked certificates are worth 4.8% to those paying tax at the basic rate. cut/increase/raise the basic rate »The party has no intention of raising the basic rate … Financial and business terms
basic rate of tax — The basic rate of income tax is 23% in the fiscal year 1998/99 and is applied to taxable income in between £4,300 and £27,100. Dresdner Kleinwort Wasserstein financial glossary See also lower rate of tax, higher rate of tax and taxable income.… … Financial and business terms
basic-rate — adj. Basic rate is used with these nouns: ↑tax … Collocations dictionary
basic rate of income tax — A rate of income tax between the starting rate and the higher rate. In the UK it is currently 22%, which is applied to that part of taxable income in the band £2091 to £32,400 (2005–06). See also: higher rate of income tax, starting rate of… … Accounting dictionary
basic rate of income tax — A rate of income tax between the starting rate and the higher rate. In the UK it is 22%, which is applied to that part of taxable income in the band £2091 to £32, 400 (2005 06). See also higher rate of income tax; starting rate of income tax … Big dictionary of business and management
rate — The cost of debt service paid by a borrower or issuer to a lender or investor. The rate is expressed as an annual percentage of the amount borrowed. For some notes and bonds that pay interest semiannually, the semiannual interest due to the… … Financial and business terms
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 — {{Roman}}I.{{/Roman}} noun ADJECTIVE ▪ high, low ▪ direct, indirect ▪ flat ▪ basic rate, higher rate (both BrE) … Collocations dictionary
Tax code (PAYE) — In the UK, every person paid under the PAYE scheme is allocated a tax code by HM Revenue Customs. This is in the form of a number followed by a letter or letters, or a letter followed by numbers. This code describes to employers how much tax to… … Wikipedia