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1 impôt sur les plus-values
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2 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. -
3 PEA
an investment portfolio savings account, in which holdings can be bought and sold without incurring capital gains tax until the account is closed. -
4 taxer
taxer [takse]➭ TABLE 1 transitive verb• produits taxés à 5,5% products taxed at 5.5%• il m'a taxé 100 € he got 100 euros out of me (inf)* * *takse1) Commerce, Économie to tax2) ( accuser)* * *takse vt1) [personne] to tax2) [produit] to put a tax on, to taxtaxer qn de qch (= qualifier) — to call sb sth
Il m'a taxé de raciste. — He called me a racist., (= accuser) to accuse sb of sth
Il m'a taxé de racisme. — He accused me of racism.
* * *taxer verb table: aimer vtr1 Comm, Fisc, Écon to tax [produit, profit, plus-value, contribuable]; taxer qch à 10% to tax sth at 10%; la loi taxe à 45% les bénéfices des sociétés the law taxes company profits at 45%; les plus-values sont taxées à 19% capital gains are taxed at 19%;2 ( accuser) taxer qn de laxisme/d'élitisme/de corruption to accuse sb of being lax/elitist/corrupt; je me suis fait taxer de jalousie or jaloux I was accused of being jealous; taxer l'affection de qn de tyrannique to call sb's affection tyranny.[takse] verbe transitiftaxer les disques à 10 % to tax records at 10%, to put a 10% tax on records2. DROITtaxer les dépens to fix ou to tax costs3. [accuser]4. [qualifier]5. (familier) [emprunter] to cadge
См. также в других словарях:
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