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1 пошлина пошлин·а
1) (таможенная) duty, customsвзимать пошлины — to exact / to levy / to collect duties
обложить товары пошлиной — to impose / to put a duty on goods
ввозная пошлина — import / entrance duty
вывозная / экспортная пошлина — export duty
дифференциальная пошлина — differential / discriminating duty
покровительственная / протекционистская пошлина — protective duty
транзитная пошлина — transit duty / tariff
свободный от пошлины — duty-free, free of duty
2) (за какую-л. деятельность) fee, dues, tax; (за проезд через мост) tollпубликационная пошлина — printing / publication fee
судебные пошлины юр. — court fees
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2 налог
эк.tax, levy, impositionвводить налог — to introduce / to impose a tax / to lay on / to decree / to order an imposition
взимать налог — to collect / to levy a tax
облагать налогом — to tax, to impose / to levy / to lay a tax / duties (on)
облагать слишком высоким / чрезмерным налогом — to overtax
платить налог — to pay a tax / an imposition
снижать / сокращать налоги — to cut down / to abate taxes
освободить дипломатического агента от уплаты личных налогов — to exempt the diplomatic agent from all personal taxes
подушный налог — capitation / head / poll tax
прямые налоги — direct / assessed taxes
свободный от налога — tax-exempt, tax-free
бремя налогов — burden / incidence of taxation
налог на движимое имущество — personal estate / property tax
налог на недвижимое имущество — property / real estate tax
налог на предпринимательскую деятельность — tax on employment, business tax
налог на сверхприбыль — excess profits levy / tax
налог на частный доход (источник которого находится в государстве пребывания) — tax on private income (from the receiving state)
подлежащий обложению налогом — chargeable, taxable
освобождение от налогов — exemption / immunity from taxation, tax exemption, waiving of taxes
предоставить право на освобождение от налогов в силу международного обычая — to give tax exemption as an act of courtesy
снижение налога — tax cut / reduction
освобождение от уплаты налога — tax exemption / remission, exemption from / remission of tax, immunity from taxation
уклоняться от уплаты налога — to evade / to dodge a tax
лицо (физическое или юридическое), незаконно уклоняющееся от уплаты налогов — tax evader / dodger
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