-
1 taux d'imposition des plus-values
Dictionnaire juridique, politique, économique et financier > taux d'imposition des plus-values
-
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.
См. также в других словарях:
Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… … Wikipedia
Taxation history of the United States — The history of taxation in the United States began when it was composed of colonies ruled by the British Empire, French Empire, and Spanish Empire. After independence from Europe the United States collected poll taxes, tariffs, and excise taxes.… … Wikipedia
Taxation in the United States — is a complex system which may involve payment to at least four different levels of government and many methods of taxation. United States taxation includes local government, possibly including one or more of municipal, township, district and… … Wikipedia
Taxation in New Zealand — is collected at a national level by the Inland Revenue Department (IRD) on behalf of the Government of New Zealand. National taxes are levied on personal and business income, as well as on the supply of goods and services. There is no capital… … Wikipedia
Taxation in the Republic of Ireland — The system of taxation in Ireland is broadly similar to the system of taxation in the United Kingdom. On an individual basis most people are taxed through the Pay As You Earn (PAYE) system, based on their ability to pay the system is quite… … Wikipedia
Taxation in Switzerland — Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities. Switzerland is a tax haven due to its general low rate of taxation, its political stability as well as the various tax exemptions or reductions… … Wikipedia
Capital accumulation — Most generally, the accumulation of capital refers simply to the gathering or amassment of objects of value; the increase in wealth; or the creation of wealth. Capital can be generally defined as assets invested with the expectation that their… … Wikipedia
Taxation of private equity and hedge funds — Private equity funds and hedge funds are private investment vehicles used to pool investment capital, usually for a small group of large institutional or wealthy individual investors. They are subject to favorable regulatory treatment in most… … Wikipedia
Taxation in Australia — Personal income taxesOnly the federal government imposes income taxes on individuals, and this is the most significant source of revenue for this level of government. The state governments do not impose any income taxes, and have not done so… … Wikipedia
Taxation in Canada — The level of Taxation in Canada is average among Organisation for Economic Co operation and Development (OECD) countries. Approximately 70% of the Canadian government s income comes from taxation, the rest from tariffs, fees, and… … Wikipedia
Taxation of Superannuation in Australia — Superannuation in Australia is taxed at three points: on contributions made, investment income and benefits paid.Tax on Investment IncomeThe investment income of a superannuation fund is assessable income of the superannuation fund. However,… … Wikipedia
