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1 classical system of corporation tax
Fina system in which companies and their owners are liable for corporation tax as separate entities. A company’s taxed income is therefore paid out to shareholders who are in turn taxed again. This system operates in the United States and the Netherlands. It was replaced in the United Kingdom in 1973 by an imputation system.The ultimate business dictionary > classical system of corporation tax
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2 подлежать обложению налогом
сумма налога, возвращённая налогоплательщику — paid back tax
начисленный, но не уплаченный налог — accrued and unpaid tax
налогом не облагается; освобождается от налогов — tax exempt
Русско-английский большой базовый словарь > подлежать обложению налогом
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3 бремя налогового обложения
перечень предметов, подлежащих обложению — tax book
Бизнес, юриспруденция. Русско-английский словарь > бремя налогового обложения
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4 steuerpflichtig
steuerpflichtig adj 1. RECHT liable to pay a tax, liable to pay taxes, liable to tax; 2. STEUER assessable, taxable, liable to pay a tax, liable to pay taxes, liable to tax, subject to taxation, (BE) rateable (Gemeindesteuer)* * *adj 1. < Recht> liable to pay a tax, liable to pay taxes, liable to tax; 2. < Steuer> assessable, taxable, liable to pay a tax, liable to pay taxes, liable to tax, subject to taxation, Gemeindesteuer rateable (BE)* * *steuerpflichtig
taxable, assessable for tax, liable to pay taxes (to a tax, to taxation), subject to a tax (to taxation), leviable, (Kommunalsteuern) ratable;
• beschränkt steuerpflichtig subject to limited taxation;
• nicht steuerpflichtig non-assessable, non-taxable, non-taxed;
• voll steuerpflichtig wholly liable to [pay] tax;
• steuerpflichtig machen to make taxable;
• steuerpflichtig sein to be taxed, to be subject (chargeable) to tax, to reach the taxable level, to incur a duty;
• steuerpflichtiges Anfangseinkommen tax threshold;
• steuerpflichtiger Betrag taxable amount;
• steuerpflichtiges Einkommen assessable (taxable) income;
• steuerpflichtige Erbmasse taxable estate;
• steuerpflichtiger Ertrag taxable profit;
• steuerpflichtiger Gewinn taxable profit;
• steuerpflichtiger Gewinnanteil assessable share of profit;
• steuerpflichtiger Grundbesitz ratable property (Br.);
• steuerpflichtiges Jahr taxable year;
• steuerpflichtiger Kapitalgewinn revenue reserve (Br.);
• nicht steuerpflichtiger Kapitalgewinn restricted surplus (US);
• steuerpflichtiger Nachlass taxable estate;
• steuerpflichtiger Rentenanteil taxable part of an annuity;
• steuerpflichtige Roheinkommen adjusted gross income (US);
• steuerpflichtiger Umsatz taxable turnover (transactions);
• steuerpflichtiges Vermögen taxable property, ratable estate;
• steuerpflichtiger Vorgang taxable transaction;
• steuerpflichtige Waren taxable class of goods. -
5 assujetti
assujetti, e [asyʒeti]adjective[peuple] subjugated* * *
1.
assujettie asyʒeti adjectifassujetti à — liable for [impôt]
assujetti à la sécurité sociale — obliged to participate in the French national health and pensions system
2.
* * *asyʒeti adj assujetti, -eassujetti à — subject to, ADMINISTRATION
assujetti à l'impôt — subject to tax, liable for tax
* * *A adj assujetti à liable for; les personnes assujetties à l'impôt sur le revenu persons liable for income tax; être assujetti à la sécurité sociale to be obliged to participate in the French national health and pensions system.( féminin assujettie) [asyʒeti] adjectif(littéraire) [population, prisonnier] subjugated————————, assujettie [asyʒeti] nom masculin, nom féminin -
6 steuerpflichtig
Adj. taxable; Ware: dutiable* * *assessable; subject to taxation; taxable; declarable* * *steu|er|pflich|tig [-pflIçtɪç]adjEinkommen taxable, liable to tax; Person auch liable to (pay) tax* * *(liable to be taxed: taxable income/goods.) taxable* * *steu·er·pflich·tig\steuerpflichtiges Einkommen/ \steuerpflichtiger Gewinn taxable income/profitnicht \steuerpflichtig non-taxable* * *Adjektiv (Steuerw.) < person> liable to [pay] tax; taxable <goods, assets, income, profits, etc.>* * ** * *Adjektiv (Steuerw.) < person> liable to [pay] tax; taxable <goods, assets, income, profits, etc.>* * *adj.assessable adj.declarable adj. -
7 abgabenpflichtig
abgabenpflichtig adj 1. IMP/EXP, STEUER dutiable; 2. RECHT, STEUER chargeable, liable to pay a tax, liable to pay taxes, liable to tax, taxable* * *adj 1. <Imp/Exp, Steuer> dutiable; 2. <Recht, Steuer> chargeable, liable to pay a tax, liable to pay taxes, liable to tax, taxable -
8 soggetto
1. adj subjectsoggetto a tassa subject to taxandare soggetto a qualcosa suffer from something2. m grammar subject* * *soggetto1 agg.1 ( sottoposto, sottomesso) subject; liable: stato soggetto al dominio straniero, state subject to foreign rule; siamo tutti soggetti alle leggi di natura, we are all subject to the laws of nature // (trib.): soggetto a tassa, liable to tax (o taxable); soggetto a dazio, dutiable; soggetto a vincolo doganale, in bond; soggetto a eccessivo carico fiscale, overtaxed; non soggetto a tasse, tax free; reddito soggetto a ritenuta alla fonte, income subject to withholding tax; reddito soggetto a tassazione separata, income subject to separate taxation // (comm.) costi, prezzi soggetti ad aumento, costs, prices subject to increase // (amm.) soggetto all'approvazione di qlcu., subject to (o dependent on) s.o.'s approval // (dir.) soggetto a penalità, liable to penalty2 ( esposto, incline) subject; prone: zona soggetta ad alluvioni, area subject to flooding; è soggetto a raffreddori, he's subject (o prone) to colds; persone soggette all'invidia, persons subject (o prone) to envy3 ( dipendente) dependent (on sthg.): questo è soggetto alla tua approvazione, this is subject to (o dependent on) your approval.soggetto2 s.m.1 ( argomento, tema) subject (matter), topic, theme: il soggetto della lezione di oggi, the subject of today's lesson; il soggetto della nostra conversazione, the topic (o subject) of our conversation; il soggetto di un esperimento medico, the subject of a medical experiment; il soggetto di un libro, the subject (matter) of a book; il soggetto di un pittore, the subject of a painter; la storia sarebbe un bel soggetto per un film, the story would make a good subject for a film; catalogo per soggetto, subject catalogue; allontanarsi dal soggetto, to wander off (o to get away from) the subject; cambiare soggetto, to change the subject; scegliere un soggetto infelice, to make an unfortunate choice of subject2 ( individuo) subject; person: (med.) soggetto anemico, isterico, anemic, hysterical subject // (trib.) soggetto passivo d'imposta, taxable person (o person subject to taxation)3 (fam., spreg.) character, fellow: soggetto pericoloso, dangerous character (o fellow); cattivo soggetto, nasty (o unpleasant) character; ma sai che sei un bel soggetto!, you are a rogue, you know! // quel ragazzo è un soggetto difficile, that boy is a difficult case4 (gramm. fil.) subject: il soggetto e l'oggetto, the subject and the object* * *I [sod'dʒɛtto]essere soggetto a — to be prone to [raffreddori, emicranie]
essere soggetto ad alluvioni — [ zona] to be subject to flooding, to be flood-prone
2) (sottoposto)soggetto a — subject to [legge, regolamento]; liable for o to [ tassazione]
3) (dipendente) dependent (a on)II [sod'dʒɛtto]sostantivo maschile1) (tema) subject, subject matter, topic2) ling. filos. med. subject3) mus. subject4) telev. cinem. teatr. story5) (individuo) person, individual* * *soggetto1/sod'dʒεtto/1 (predisposto) essere soggetto a to be prone to [raffreddori, emicranie]; essere soggetto ad alluvioni [ zona] to be subject to flooding, to be flood-prone3 (dipendente) dependent (a on).————————soggetto2/sod'dʒεtto/sostantivo m.1 (tema) subject, subject matter, topic; catalogo per -i subject catalogue2 ling. filos. med. subject3 mus. subject4 telev. cinem. teatr. story5 (individuo) person, individual; è un cattivo soggetto he's a poor specimen. -
9 Einkommen
Einkommen n FIN, RW, STEUER, WIWI income, revenue, receipts, earnings* * *n <Finanz, Rechnung, Steuer, Vw> income, revenue, receipts, earnings--------: ohne Arbeit erzieltes Einkommen<Finanz, Steuer, Vw> Vermögenseinkommen unearned income* * *Einkommen
income, revenue, penny, rent, (Einkünfte) emoluments, perquisites, (Erträgnisse) earnings, (Gewinne) gainings, gains (US), (Mittel) means, (Rente) rent;
• als Einkommen versteuert reported;
• ohne Einkommen without income;
• abgeleitetes Einkommen derived income;
• in England anfallendes Einkommen income arising in the United Kingdom;
• im Rechnungsabschnitt anfallendes Einkommen current income;
• für längeren Zeitraum in einem Steuerjahr anfallendes Einkommen bunched income;
• angemessenes Einkommen fair income;
• antizipatorisches Einkommen deferred income (US);
• ausreichendes Einkommen sufficient income;
• berufliches Einkommen professional earnings;
• bescheidenes Einkommen humble (modest) income;
• doppelt besteuertes Einkommen doubly taxed income;
• besteuerungsfähiges Einkommen taxable income;
• die Lebensbedürfnisse deckendes Einkommen income commensurate with one’s needs;
• effektives Einkommen real income;
• entfallendes Einkommen attributable income;
• erarbeitetes Einkommen earned income;
• erträgliches Einkommen tolerable income;
• tatsächlich erzieltes Einkommen actual income;
• fiktives Einkommen (Einkommenssteuer) notional income (Br.);
• festes Einkommen regular (settled, permanent, steady, stable, assured, fixed) income;
• freies Einkommen income above the living wage;
• fundiertes Einkommen unearned income (revenue);
• fünfstelliges Einkommen five-figure income;
• garantiertes Einkommen guaranteed income;
• gebundenes Einkommen living wage;
• gemeinsames Einkommen (Ehepaar) combined income;
• geschätztes Einkommen estimated income (earnings);
• geringes Einkommen small income;
• gesichertes Einkommen settled (secured) income, income security;
• gewerbliches Einkommen industrial (business) income;
• gutes Einkommen considerable (comfortable) income;
• höheres Einkommen fairly large income;
• hohes Einkommen large (high, big) income;
• jährliches Einkommen annual income, annuity;
• knappes Einkommen scanty income;
• körperschaftssteuerpflichtiges Einkommen income chargeable with (liable to) corporation tax;
• stabiles landwirtschaftliches Einkommen stable farm income;
• lebenslängliches Einkommen life income;
• mäßiges Einkommen small income;
• mittleres Einkommen middle-bracket (median, US) income;
• niedriges Einkommen low income;
• nominales Einkommen nominal income;
• persönliches Einkommen personal income;
• produziertes Einkommen produced income;
• Pro-Kopf-Einkommen income per capita, individual earnings;
• jährliches Pro-Kopf-Einkommen annual per capita income;
• reales Einkommen actual pay;
• regelmäßiges Einkommen regular (assured) income;
• ruhegehaltsfähiges Einkommen pensionable income;
• ruhegeldfähiges Einkommen pension income;
• sicheres Einkommen assured (dependable) income;
• sonstiges Einkommen other income (revenue);
• spärliches Einkommen slender income;
• ständiges Einkommen regular (fixed) income;
• zur freien Verfügung stehendes Einkommen spendable (disposable, US) income;
• rasch steigendes Einkommen fast-mounting income;
• steuerfreies Einkommen tax-exempt (non-taxable, untaxable) income, income exempt from taxation (US);
• steuerpflichtiges Einkommen income liable to tax, taxable (chargeable, assessable) income;
• voll steuerpflichtiges Einkommen income wholly liable to tax;
• tatsächliches Einkommen real income;
• transitorisches Einkommen transitory income;
• unregelmäßiges Einkommen non-recurring revenue;
• unselbstständiges Einkommen income from wages (work, employment);
• unversteuertes Einkommen income before taxes, pretax income;
• tatsächlich verbrauchtes Einkommen realized income;
• verfügbares Einkommen spendable (disposable, US) income;
• frei verfügbares Einkommen (Volkswirtschaft) disposable (US) (discretionary) income;
• verlässliches Einkommen dependable income;
• versteuertes Einkommen taxed income;
• vorweggenommenes Einkommen deferred income;
• wertbeständiges Einkommen stable income;
• wirkliches Einkommen real income;
• zusätzliches Einkommen additional income;
• Einkommen nach Abzug der Steuern income after taxes;
• Einkommen vor Abzug der Steuern pretax income;
• Einkommen von Aktiengesellschaften corporate income (US);
• Einkommen aus selbstständiger Arbeit income arising from any office or employment or profit;
• Einkommen aus unselbstständiger Arbeit wage income;
• Einkommen aus Arbeit und Kapital mixed income;
• Einkommen verschiedenster Art (Bilanz) miscellaneous income;
• Einkommen aus freier Berufstätigkeit professional earnings;
• Einkommen zwischen 15.000 und 20.000 Dollar income in the $ 15,000 - 20,000 brackets (US);
• freies Einkommen über dem Existenzminimum income above the living wage, surplus value;
• Einkommen aus Grundbesitz income derived from land (landed property), property income;
• Einkommen aus Kapitalvermögen unearned (investment) income;
• Einkommen pro Kopf der Bevölkerung per capita income;
• Einkommen auf Lebenszeit income for life;
• Einkommen im Ruhestand income after retirement;
• Einkommen der mittleren Steuerklasse middle-bracket income;
• frei verfügbares Einkommen nach Steuern disposable income (US);
• Einkommen aus Vermögen[sanlage] unearned (investment) income, income property;
• Einkommen aus unbeweglichem Vermögen income from real property;
• Einkommen aus Wertpapierbeständen income from securities (Br.), investment income;
• sein Einkommen angeben to make an income-tax statement (US);
• sein Einkommen zu niedrig angeben to understate one’s income;
• Einkommen angleichen to equalize income;
• sein ganzes Einkommen ausgeben to live up to one’s income;
• mit seinem Einkommen auskommen to live within one’s income, to suit one’s expenditure to one’s means, to make both ends meet;
• als in diesem Jahr angefallenes Einkommen behandeln to report as income for the year;
• nicht als steuerpflichtiges Einkommen behandeln to exclude from one’s income;
• Einkommen besteuern to tax income;
• Einkommen an der Quelle besteuern to tax revenue at the source;
• Einkommen beziehen to draw (derive) income;
• steuerpflichtiges Einkommen darstellen to constitute taxable income;
• Einkommen steuerlich an der Quelle erfassen to tax income at the source;
• sein Einkommen erhöhen to make up (augment) one’s income;
• Einkommen ermitteln to determine an income;
• gutes Einkommen erzielen to make a good income;
• geringes Einkommen [zu versteuern] haben to be in low income brackets (US);
• hohes Einkommen [zu versteuern] haben to be in high income brackets (US);
• 40.000 Dollar Einkommen im Jahr haben to have an income of $ 40,000 a year;
• vierstelliges Einkommen haben to have an income of four figures;
• von seinem Einkommen leben to live off one’s income;
• Einkommen zur Besteuerungsgrundlage nehmen to base taxation on the income;
• jds. Einkommen auf jährlich 8000 Pfund schätzen to put s. one’s income at L 8000 a year;
• als normales Einkommen zu versteuern sein to be taxable as ordinary income;
• dem Einkommen zuzurechnen sein to be of a revenue nature;
• den Landwirten ein angemessenes und regelmäßiges Einkommen sichern to ensure that farmers receive a fair and regular income;
• zum Einkommen in keinem Verhältnis stehen to be out of proportion to one’s income;
• Einkommen für die Steuerveranlagung mit höheren Sätzen veranschlagen to compute the income for assessment at higher rates;
• sein Einkommen im Voraus verbrauchen to anticipate one’s income;
• sein Einkommen verdoppeln to double one’s income;
• über ein Einkommen verfügen to have an income in one’s own right;
• sein Einkommen vermehren to augment one’s income;
• als Einkommen versteuern to report as taxable income;
• 50.000 Dollar an Einkommen versteuern to return one’s income at $ 50,000;
• Einkommen aus Steuergründen über die Jahre verteilen to spread out income;
• steuerlich als Einkommen behandelt werden to be attributed to revenue;
• aus dem laufenden Einkommen bezahlt werden to be paid out of income;
• vom laufenden Einkommen gespeist werden to come from current income;
• mit dem Einkommen verrechnet werden to be chargeable against income;
• Teil seines Einkommens zurücklegen to set aside a part of one’s income. -
10 redevable
redevable [ʀ(ə)dəvabl]adjective• être redevable à qn de qch/d'avoir fait qch to be indebted to sb for qch/for having done sth* * *ʀədvabl, ʀ(ə)dəvablêtre redevable de quelque chose à quelqu'un — to owe something to somebody, to be indebted to somebody for something
* * *ʀ(ə)dəvabl adjêtre redevable de qch à qn (somme) — to owe sb sth, figto be indebted to sb for sth
* * *redevable adj1 être redevable de qch à qn (d'une faveur, d'un succès) to owe sth to sb, to be indebted to sb for sth; ( d'une somme) to owe sth to sb;2 Fisc être redevable de l'impôt to be liable for tax.[rədəvabl] adjectif1. FINANCE2. (figuré)je lui suis redevable de ma promotion I owe him my promotion, I owe it to him that I was promoted -
11 Steuerpflicht
f tax liability* * *die Steuerpflichtliability for tax* * *Steu|er|pflichtfliability to tax; (von Person auch) liability to pay taxder Stéúerpflicht unterliegen — to be liable to tax, to be taxable
* * *Steu·er·pflichtf tax liability no art, no pl, liability to [pay] taxder \Steuerpflicht unterliegen (geh) to be liable to [pay] tax* * *die; o. Pl. (Steuerw.) liability to [pay] tax* * *Steuerpflicht f tax liability* * *die; o. Pl. (Steuerw.) liability to [pay] tax* * *f.tax liability n. -
12 подлежащий обложению налогом
2) Engineering: chargeable3) Economy: liable to a tax, subject to taxation4) Oil: dutiable5) Advertising: liable to tax6) Taxes: tax-deductible7) Business: assessable, liable to duty8) SAP.fin. subject to taxУниверсальный русско-английский словарь > подлежащий обложению налогом
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13 abgabepflichtig
ạb|ga|be(n)|pflich|tig [-pflIçtɪc]adjPerson, Unternehmen, Einkommen liable for tax/for social security contributions (Brit) or welfare contributions (US)* * ** * * -
14 sujeto
adj.1 fastened, fixed, secured, tethered.2 liable.m.1 subject, matter.2 individual, chap, character, fellow.3 subject.pres.indicat.1st person singular (yo) present indicative of spanish verb: sujetar.* * *► adjetivo1 (sometido) subject (a, to), liable (a, to)2 (agarrado, atado) fastened, secure1 LINGÚÍSTICA subject2 (individuo) fellow, individual, character————————1 LINGÚÍSTICA subject2 (individuo) fellow, individual, character* * *1. noun m.1) subject2) individual2. (f. - sujeta)adj.fastened, secure- sujeto a* * *1. ADJ1) (=fijo) fastened, secure¿está sujeta la cuerda? — is the rope fastened securely?, is the rope secure?
las ruedas van sujetas por cuatro tuercas — the wheels are held on o secured by four nuts
los espejos estaban sujetos a la pared — the mirrors were fastened o fixed to the wall
2) (=pendiente)2. SM1) * (=tipo) character *2) (Med, Fil) subject3) (Ling) subject4) (Econ)* * *I- ta adjetivo1) ( sometido)2) ( fijo) secureII1) ( individuo) character, individual2) (Fil, Ling) subject* * *I- ta adjetivo1) ( sometido)2) ( fijo) secureII1) ( individuo) character, individual2) (Fil, Ling) subject* * *sujeto11 = subject.Ex: For example, in psychology, S for subject, and E for experimenter are common parlance.
* sujeto de control = control subject.* sujeto pasivo = taxpayer [tax-payer].sujeto2 a= subject to.Ex: Subject to local circumstances, the size of a reserve store should be limited to the accommodation required for about five years' accessions at current rates.
* estar sujeto a = be subject to, make + Nombre + subject to, be bound to.* estar sujeto a cambios = be written in sand, not stone, be subject to change.* estar sujeto a la obligación de = be under the obligation to.* no sujeto a una cuota = non-quota.* sujeto a aprobación = on approval.* sujeto a confirmación = confirmatory.* sujeto a errores = prone to error.* sujeto a impuestos = taxable.* sujeto a presión = under pressure, under the cosh.sujeto3* no sujeto = unanchored.* sujeto al fondo del mar = moored.* * *A (sometido) sujeto A algo subject TO sthel proyecto está sujeto a la aprobación del director the plan is subject to the director's approvalel programa está sujeto a modificaciones the program is subject to changeB (fijo) secureasegúrate de que la cuerda está bien sujeta check that the rope is secure o well fastenedA (individuo) character, individualla policía detuvo a un sujeto sospechoso the police arrested a suspicious character o individualCompuestos:( Fisco) tax authorities; (de un delito) perpetrator; (de un derecho) possessor; (Fin: de una obligación) creditor( Fisco) person liable to tax; (de un delito) victim; (de un derecho) person with an obligation; (de un proceso) defendant; ( Fin) (de una obligación) debtor* * *
Del verbo sujetar: ( conjugate sujetar)
sujeto es:
1ª persona singular (yo) presente indicativo
sujetó es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
sujetar
sujeto
sujetar ( conjugate sujetar) verbo transitivo
1
◊ sujétalo bien, que no se escape hold it tight, don't let it go;
tuvimos que sujetolos para que no se pegaran we had to hold them back to stop them hitting each other
c) (fijar, trabar — con clip) to fasten … together;
(— con alfileres) to pin … together
2 ( dominar) to subdue, conquer
sujetarse verbo pronominal
1a) ( agarrarse) sujetose A algo to hold on to sthb) (trabar, sostener):
se sujetó la falda con un imperdible she fastened her skirt with a safety pin
2 ( someterse) sujetose A algo ‹a ley/reglas› to abide by sth
sujeto 1◊ -ta adjetivo
1 ( sometido) sujeto A algo ‹a cambios/revisión› subject to sth
2 ( fijo) secure
sujeto 2 sustantivo masculino
1 ( individuo) character, individual
2 (Fil, Ling) subject
sujetar verbo transitivo
1 (coger, agarrar) to hold: sujétalo fuerte, hold it tight
¿puedes sujetarme la escalera?, can you hold the ladder for me?
(retener) to hold down
(fijar) to fasten, fix
2 (controlar, someter) to restrain, keep in check
sujeto,-a
I adjetivo
1 (fijo) secure
2 (expuesto, sometido) sujeto a, subject to: sujeto a cambios, subject to change
II sustantivo masculino
1 (individuo) individual, person
2 pey sort
un sujeto poco fiable, an unreliable character
3 Ling subject
' sujeto' also found in these entries:
Spanish:
alquilar
- clavada
- clavado
- cual
- él
- elemento
- ella
- ellos
- fina
- fino
- gustar
- maldita
- maldito
- nosotras
- nosotros
- que
- quien
- quién
- suelta
- suelto
- sujeta
- sujetarse
- vosotras
- vosotros
- sujetar
- tú
- usted
- vos
- yo
English:
averse
- do
- fasten
- imagine
- index-linked
- it
- itself
- mind
- opposed
- secure
- securely
- should
- study
- subject
- taxable
- themselves
- they
- type
- you
- attach
- clasp
- relax
* * *sujeto, -a♦ adj1. [agarrado] fastened;las cuerdas están bien sujetas the ropes are secure o are firmly fastened2. [sometido] subject (a to);este proyecto está sujeto a modificaciones this plan is subject to modifications♦ nm1. [de frase] subjectsujeto agente actor2. [individuo] individual;un sujeto sospechoso a suspicious individualEcon sujeto pasivo taxpayer3. Filosofía subject* * *I adj1 ( fijo) secure2:sujeto a subject toII m1 individual2 GRAM subject* * *sujeto, -ta adj1) : secure, fastened2)sujeto a : subject tosujeto nm1) individuo: individual, character2) : subject (in grammar)* * *sujeto1 adj1. (atado) fixed / fastened2. (fijo) secure3. (sometido) subjectsujeto2 n1. (en gramática) subjecten la frase "Juan come carne", "Juan" es el sujeto in the sentence "Juan eats meat" "Juan" is the subject2. (individuo) person -
15 imposable
imposable [ɛ̃pozabl]adjective[personne, revenu] taxable* * *ɛ̃pozabladjectif [personne] liable to tax (après n); [revenu, bénéfice] taxable* * *ɛ̃pozabl adj* * *imposable adj [personne] liable to tax ( après n); [revenu, bénéfice] taxable; non imposable [personne] not liable to tax ( après n); [revenu, bénéfice] non-taxable.[ɛ̃pozabl] adjectif -
16 sujeto a impuestos
• dutiable• liable for tax• liable to duties• subject to duty• subject to tax• tax adviser• tax agent• tax yield• taxable act -
17 passible
passible [pasibl]adjective* * *pasibladjectif Droitpassible de — [délit] punishable by; [personne] liable to
* * *pasibl adjun délit passible de deux ans d'emprisonnement — an offence punishable by a two-year prison sentence
* * *passible adj2 Comm, Fisc passible d'impôt [personne] liable for tax; [revenu] taxable; marchandises passibles de droits dutiable goods, goods liable for duty.[pasibl] adjectif -
18 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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19 abgabenfrei
Adj. (zollfrei) duty-free; (steuerfrei) tax-exempt* * *tax-free; duty-free* * *ạb|ga|be(n)|freiadj(= steuerfrei, beitragsfrei) Person, Unternehmen, Einkommen not liable for tax/for social security contributions (Brit), exempt from tax/welfare contributions (US)* * *1. 2.adv. without paying taxes* * ** * *1. 2.adv. without paying taxes -
20 не подлежащий обложению
(налогом или пошлиной) unassessable, nonassessable; nontaxable, not liable to tax, not subject to tax; (пошлиной) duty-free, free from duty, not liable (not subject) to dutyBanks. Exchanges. Accounting. (Russian-English) > не подлежащий обложению
См. также в других словарях:
liable — li‧a‧ble [ˈlaɪəbl] adjective [not before a noun] LAW 1. legally responsible for paying something: liable for • The troubled company will be liable for about $52 million in back taxes and penalties. 2. likely to be legally punished or forced to… … Financial and business terms
Tax protester statutory arguments — Part of the Taxation in the United States series Tax protest in the United States … Wikipedia
Tax protester arguments — UStaxationTax protester arguments are a number of theories raised by individuals who deny that a person has a legal obligation to pay a tax for which the US government has determined that person is liable. (See also: Tax protester (United… … Wikipedia
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tax evasion — Minimizing tax liabilities illegally, usually by not disclosing that one is liable to tax or by giving false information to the authorities. Evasion is liable to severe penalties. Compare: tax avoidance … Accounting dictionary
tax evasion — Minimizing tax liabilities illegally, usually by not disclosing that one is liable to tax or by giving false information to the authorities. Evasion is liable to severe penalties. Compare tax avoidance … Big dictionary of business and management
tax deposit certificate — A certificate issued by the UK Inland Revenue to a taxpayer who has made an advance payment in anticipation of future income tax, capital gains tax, or corporation tax. The initial payment must not be less than £2000 and has to be made to a tax… … Accounting dictionary
tax deposit certificate — A certificate issued by HM Revenue and Customs to a taxpayer who has made an advance payment in anticipation of future income tax, capital gains tax, or corporation tax. The initial payment must not be less than £2000 and has to be made to a tax… … Big dictionary of business and management
liable — li·a·ble / lī ə bəl/ adj [ultimately from Old French lier to bind, from Latin ligare] 1: answerable according to law: bound or obligated according to law or equity one is liable as an accomplice to the crime of another W. R. LaFave and A. W.… … Law dictionary
Tax and NIC charges on Company Cars — Under income tax legislation, the tax payable by an individual on a company car is assessed on 35% of the new price list up to a maximum of ₤80,000. Where the employee s business mileage is over 18,000 miles, this figure can be reduced by two… … Law dictionary
tax´a|bly — tax|a|ble «TAK suh buhl», adjective. liable to be taxed; subject to taxation: »Churches are not taxable. The basic definition of taxable income [is] gross income less deductions (Wall Street Journal). SYNONYM(S): assessable. –tax´a|ble|ness, noun … Useful english dictionary