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current tax

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  • Current Tax Payment Act of 1943 — The Current Tax Payment Act of 1943 re introduced the concept of tax withholding in the United States. (Tax withholding had been introduced in the Tariff Act of 1913 but repealed by the Income Tax Act of 1916.) It compelled employers to withhold… …   Wikipedia

  • Tax system in China — Taxes provide the most important revenue source for the Government of the People s Republic of China. As the most important source of fiscal revenue, tax is a key economic player of macro economic regulation, and greatly affects China s economic… …   Wikipedia

  • tax — 1 vt [Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix] 1: to assess or determine judicially the amount of (costs of an action in court) 2: to levy a tax on tax the corporation tax capital gains tax·er n tax 2 …   Law dictionary

  • Tax Minister of Denmark — (Danish: Skatteminister) is the head of the Tax Ministry of Denmark, and a member of the Cabinet. As the head of the Tax Ministry, the Danish Tax Minister is responsible for areas concerning taxes and tariffs, as well as labour marked funds. The… …   Wikipedia

  • tax depreciation — UK US noun [U] TAX, ACCOUNTING ► an amount relating to the reduced value of a company s assets that is subtracted from its profits in order to reduce the amount of tax that it pays: »Current tax depreciation results in companies writing off… …   Financial and business terms

  • Tax expense — At its simplest, a company s tax expense, or tax charge, as it sometimes called, is computed in by multiplying the income before tax number, as reported to shareholders, by the appropriate tax rate. In reality, the computation is typically… …   Wikipedia

  • tax straddle — Technique used in futures and options trading to create tax benefits. For example, an investor with a capital gain takes a position creating an artificial offsetting loss in the current tax year and postponing a gain from the position until the… …   Financial and business terms

  • current income — For income tax purposes, income for the current tax year. See Supplee v Magruder (DC Md) 36 F Supp 722 …   Ballentine's law dictionary

  • Current use — is a phrase used to describe the present condition of land use and corresponding scheme for property tax incentives for qualifying land owners (typically rural) who wish to preserve open space and avoid having their property assessed at the best… …   Wikipedia

  • Tax deferral — refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be the same. In practice, due to the time value of money, paying taxes in future is usually preferable to paying them now.… …   Wikipedia

  • Tax Freedom Day — is the first day of the year in which a nation as a whole has theoretically earned enough income to fund its annual tax burden. It is annually calculated in the United States by the Tax Foundation mdash;a Washington, D.C. based tax research… …   Wikipedia

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