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61 часть дохода, подлежащая обложению налогом на заработную плату
SAP. share that is liable to employment taxУниверсальный русско-английский словарь > часть дохода, подлежащая обложению налогом на заработную плату
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62 подлежать обложению налогом
to be assessable (taxable); be liable (subject) to a tax (to taxation)Юридический русско-английский словарь > подлежать обложению налогом
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63 подлежащий налогообложению
assessable; liable to a tax (to taxation); taxableЮридический русско-английский словарь > подлежащий налогообложению
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64 подлежать обложению налогом
to be assessable (taxable); be liable (subject) to a tax (to taxation)Русско-английский юридический словарь > подлежать обложению налогом
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65 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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66 дополнительные льготы
Платежи нанимателей по дополнительным льготам включаются в компенсационные издержки нанимателей и поэтому обычно подлежат обложению корпоративным налогом на прибыль. — Employer's payments for fringe benefits are included in employee-compensation costs and therefore are not usually liable to corporate income tax.
Russian-English Dictionary "Microeconomics" > дополнительные льготы
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67 облагаемый налогом
taxable, liable to a taxРусско-Английский новый экономический словарь > облагаемый налогом
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68 за
1. in favour ofну давай, принимайся за дело! — now, come on, snap into it!
2. withoutвне города, за городскими стенами — without the walls
3. ayeте, кто голосовал «за» — the ayes
4. one for5. behind; over; across; beyond; out of; at; after; past; before; in; within; for; during6. after7. atбазовые данные; данные взятые за базу — base data
8. forотвечать за; ответить за; ответ — answer for
9. past10. perАнтонимический ряд:перед; передо; против
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
liable */*/ — UK [ˈlaɪəb(ə)l] / US adjective [never before noun] a) legally responsible for causing damage or injury, so that you have to pay something or be punished If something goes wrong, you ll be liable. liable for: The hospital was held liable for… … English 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 … 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