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rates of assessment

Толкование Перевод

1 rates of assessment

ставки взносов

rate of assessment — ставка взносов

English-Russian base dictionary > rates of assessment
2 rates of assessment

ставки взносов (ООН)

Большой англо-русский и русско-английский словарь > rates of assessment
3 rates of assessment

ставки взносов (ООН) ;

Англо-Русский словарь финансовых терминов > rates of assessment
4 rates of assessment

ставки взносов(ООН)

Англо-русский словарь экономических терминов > rates of assessment
5 rates of assessment

Экономика: шкалы взносов, ставки взносов

Универсальный англо-русский словарь > rates of assessment
6 rates of assessment

ставки взносов ( ООН)

Politics english-russian dictionary > rates of assessment
7 assessment

n

1) оценка

2) налогообложение

3) размер налога

4) взнос

•

to come in for uncompromising assessment — давать бескомпромиссную оценку

to edge up one's assessment of smth — более высоко оценивать что-л.

to give a high assessment — давать высокую оценку

to make an assessment — давать оценку

- all-round theoretical assessment
- assessment of policy
- assessments for the regular budget
- bleak assessment
- careful assessment
- cautious assessment
- correct assessment
- final assessment
- high assessment
- integrated assessment
- joint assessment
- mandatory assessments
- medical assessment
- moral assessment
- on-the-spot assessment
- optimistic assessment
- qualitative assessment
- quantitative assessment
- rates of assessments
- regular budget assessments
- scale of assessments
- scientific assessment
- sober assessment
- staff assessment
- technology assessment
- unbiased assessment
- unbiassed assessment
- well-grounded assessment
- wrong assessment

Politics english-russian dictionary > assessment
8 assessment

сущ.

1)

а) общ. оценка (определение стоимости, качества, природы и т. д. чего-л.; изучение характера, эффективности деятельности и т. п. кого-л.)

assessment criterion — критерий оценки

1assessment of damages — оценка убытков

See:

conformity assessment, performance assessment, staff assessment, assessment center, assessment of management quality

б) гос. фин., амер. оценка, определение ценности [стоимости\] (объекта имущества; особенно — определение стоимости имущества для целей налогообложения)

1assessment of property — оценка (стоимости) имущества

See:

additional assessment, assessment base, assessment district, assessment fee, assessment ratio, assessor, assess, rateable value, ad valorem

в) гос. фин. обложение ( налогом), налоговая оценка ( расчет подлежащих уплате налогов)

See:

tax assessment б)

2) общ. оценка, мнение, суждение

What is your assessment of the situation? — Как вы оцениваете ситуацию? Какова ваша оценка ситуации?

3)

а) гос. фин. сумма обложения налогом, размер (начисленных) налогов

б) гос. фин. ( оценочная стоимость имущества для налогообложения)

в) эк., преим. мн. отчисления* (сумма, подлежащая уплате, особенно для покрытия целевых расходов; напр., сумма, выплачиваемая членами профсоюза в дополнение к регулярным взносам в случае, если профсоюзу необходимы средства для поддержания забастовки, или в других подобных случаях)

right to secret ballot vote on rates of dues, initiation fees, and assessments — право на участие в тайном голосовании по вопросу размера ставок регулярных профсоюзных взносов, вступительных взносов и других отчислений

See:

assessment insurance, assessable policy, non-assessable policy

* * *
оценка: 1) оценка имущества для взимания налогов; 2) обложение налогом; 3) размер налога на недвижимость.
* * *

обложение; сумма обложения
. Оценка. . Словарь экономических терминов .

Англо-русский экономический словарь > assessment
9 scale of staff assessment rates
1. шкала ставок налогообложения персонала
шкала ставок налогообложения персонала
—
[ http://www.iks-media.ru/glossary/index.html?glossid=2400324]

Тематики
- электросвязь, основные понятия
EN
- scale of staff assessment rates
Англо-русский словарь нормативно-технической терминологии > scale of staff assessment rates
10 staff assessment rates

Экономика: ставки налогообложения персонала

Универсальный англо-русский словарь > staff assessment rates
11 ставки взносов

rates of assessment

Большой англо-русский и русско-английский словарь > ставки взносов
12 rate

1. n
1) темп; уровень; показатель

2) норма; размер

3) местный налог

•

to accelerate / to speed up rates of growth — ускорять темпы роста

to achieve the maximum rate of growth — достигать максимального темпа роста

to charge interest rates of 6 per cent — взимать шесть процентов

to cut interest rates — снижать банковский процент

to cut the birth rate — уменьшать рождаемость

to harmonize VAT rates — согласовывать величину налога на добавленную стоимость / НДС

to improve the literacy rate — повышать процент грамотного населения / степень грамотности

to lower interest rates — снижать процент по вкладам

to maintain annual rates of growth — поддерживать годовые темпы роста

to push interest rates very high — высоко поднимать банковский процент

to raise at a rapid rate — расти / повышаться быстрым темпом

to raise the bank rate — повышать банковскую учетную ставку

to raise interest rates — повышать банковский процент

to slow down rates of growth — замедлять темпы роста

- abstention rate
- accounting exchange rate
- activity rate
- activity rates
- annual growth rate
- annual rate of increase
- at a much slower rate
- at an easy rate
- at an even greater rate
- at prevailing rates of exchange
- at the black market rate
- at the official exchange rate
- at too low rate
- average annual rate
- average rate of profit
- bank lending rate
- bank lending rates
- bank rate
- bank rates
- basic rate
- birth rate
- black-market rate
- building societies' mortgage rates
- child mortality rate
- closing currency rates
- commercial interest rate
- commission rate
- common table of rates
- comparable rate of increase
- contribution rates
- crime rate
- currency exchange rate
- current rate
- cut in interests rates
- death rate
- decrease in the inflation rate
- discount rate
- divorce rate
- dollar rate
- economic growth rate
- effective exchange rate
- effective interest rate
- exchange rate between the dollar and the yen
- exchange rate
- fall in the exchange rate
- fixed exchange rate
- flexible exchange rate
- flexible rate
- floating rates of exchange
- floating rates
- fluctuations of currency exchange rate
- foreign exchange rates
- freight rates
- general rate
- growth rate
- high rate
- high tax rates
- household rate
- huge discrepancy in exchange rates
- illiteracy rate
- industrial growth rates
- infant mortality rate
- inflation rate
- interest rate
- interest rates are at an all-time high
- key discount rate
- lending rate
- lending rates
- literacy rate
- long-term rate of interest
- low rate
- mean annual rate
- mortality rate
- official rate of pay
- official rate
- operational exchange rate
- overall growth rate
- pay rate
- piecework rate
- population growth rate
- priority growth rates
- production rate
- profit rate
- rate of consumption
- rate of domestic capital formation
- rate of economic development
- rate of economic growth
- rate of exchange
- rate of growth
- rate of industrialization
- rate of inflation
- rate of interest
- rate of killing
- rate of population growth
- rate of profit
- rate of return
- rate of surplus value
- rate of unemployment
- rate of work
- rates of assessment
- rates of increase in the national income
- rates of increase of the national income
- record abstention rate
- recruitment rate
- reduction in interest rates
- reliability rate
- rise in interest rates
- rise in lending rates
- rise in the inflation rate to 3.5 per cent
- rising unemployment rate
- short-term rate of interest
- soaring inflation rate
- stable rate of exchange
- stable rates of growth
- steady exchange rate of the pound
- sterling rate
- survival rate
- target rate
- tariff rate
- time rate
- top marginal tax rate
- total rate
- two-tie rate of exchange
- unemployment rate
- value-added tax rates
- VAT rates
- wage rate s
- world market rates
- yen-dollar rate 2. v
оценивать; исчислять; определять; измерять; устанавливать

to rate smth very high — высоко оценивать что-л.

Politics english-russian dictionary > rate
13 rate

1. n

1) норма; размер

2) ставка, тариф; такса; расценка

3) курс (валюты, ценных бумаг); цена

4) скорость, темп

5) процент, доля; коэффициент

6) разряд, сорт

7) местный налог; коммунальный налог

- accident rate
- accident frequency rate
- accounting rate
- accumulated earnings tax rate
- accumulated profits tax rate
- actuarial rate
- administered rate
- ad valorem
- advertising rate
- advertisement rate
- agreed rate
- air freight rates
- all-commodity rate
- all-in rate
- amortization rate
- annual rate
- annual average growth rate
- annual interest rate
- annualized rate of growth
- annual percentage rate
- annual production rate
- anticipated rate of expenditures
- any-quantity rate
- applicable rate
- area rate
- average rate
- average rate of return
- average annual rate
- average growth rate
- average tax rate
- average weighted rate
- backwardation rate
- baggage rate
- bank rate
- bank discount rate
- bank's repurchase rate
- base rate
- base lending rate
- basic rate
- rate rate of charge
- basing rate
- basis rate
- benchmark rate
- benchmark overnight bank lending rate
- berth rate
- bill rate
- birth rate
- blanket rate
- blended rate
- bond rate
- bonus rates
- borrowing rate
- bridge rate
- broken cross rates
- broker loan rate
- bulk cargo rate
- burden rate
- buyer's rate
- buying rate
- cable rates
- call rate
- call loan rate
- call money rate
- capacity rate
- capital gain rate
- capitalization rate
- carload rate
- carrier rate
- carrying over rate
- cash rate
- ceiling rate
- central rate
- cheque rate
- check rate
- class rate
- clearing rate
- closing rate
- collection rate
- column rate
- combination rate
- combination freight rate
- combination through rate
- combined rate
- commercial bank lending rates
- commission rate
- commitment rate
- commodity rate
- common freight rate
- compensation rate
- compound growth rate
- composite rate
- concessionary interest rate
- conference rate
- consumption rate
- container rate
- contango rate
- conventional rate
- conventional rate of interest
- conversion rate
- cost rate
- coupon rate
- credit rates
- cross rate
- cross-over discount rate
- crude rate
- curb rate
- currency rate
- current rate
- current rate of exchange
- customs rate
- cutback rate
- daily rate
- daily wage rate
- day rate
- death rate
- deck cargo rate
- default rate
- demand rate
- demurrage rate
- departmental overhead rate
- deposit rate
- deposit interest rate
- depreciation rate
- discharging rates
- discount rate
- dispatch rate
- distress rate
- dividend rate
- double exchange rate
- downtime rate
- drawdown rate
- drawing rate
- dual rate
- duty rate
- earned rate
- earning rate
- economic expansion rate
- economic growth rate
- effective rate
- effective rate of return
- effective annual rate
- effective exchange rate
- effective tax rate
- employment rate
- enrollment rate
- equalizing discount rate
- equilibrium exchange rate
- equilibrium growth rate
- estimated rate
- euro-dollar exchange rate
- evaluated wage rate
- exchange rate
- exchange rate to the dollar
- existing rates
- exorbitant rate
- exorbitant interest rate
- expansion rate
- expenditure rate
- export rate
- express rate
- extraction rate
- face interest rate
- failure rate
- fair rate of exchange
- favourable rate
- final rate
- financial internal rate of return
- fine rate
- first rate
- fixed rate
- fixed rate of exchange
- fixed rate of royalty
- fixed interest rate
- flat rate
- flexible exchange rate
- floating rate
- floating exchange rate
- floating interest rate
- floating prime rate
- floor rate of exchange
- fluctuant rate
- fluctuating rate
- forced rate of exchange
- foreign rate
- foreign exchange rate
- forward rate
- forward exchange rate
- free rate
- free exchange rate
- freight rate
- future rate
- general rates
- general rate of profit
- general cargo rates
- going rate
- going market rate
- going wage rates
- goods rate
- graduated rate
- group rate
- growth rate
- guaranteed wage rate
- handling rate
- high rate
- high rate of exchange
- high rate of productivity
- higher rate
- hiring rate
- hotel rates
- hourly rate
- hourly wage rate
- hurdle rate
- illness frequency rate
- import rate
- incidence rate
- income tariff rates
- increment rate
- individual tax rate
- inflation rate
- info rate
- inland rate
- insurance rate
- insurance premium rate
- interbank rate
- interbank overnight rate
- interest rate
- interest rate on loan capital
- internal rate of return
- job rates
- jobless rate
- key rates
- labour rates
- leading rate
- legal rate of interest
- lending rate
- less-than-carload rate
- liner rates
- liner freight rates
- loading rates
- loan rate
- loan-recovery rate
- local rate
- Lombard rate
- London Interbank Offered Rate
- London money rate
- long rate
- low rate
- lower rate
- margin rate
- marginal rate
- marginal tax rate
- marine rate
- marine transport rate
- market rate
- market rate of interest
- maximum rate
- maximum individual tax rate
- mean rate of exchange
- mean annual rate
- measured day rate
- members rate
- merchant discount rate
- minimum rate
- mixed cargo rate
- minimum lending rate
- minimum tax rate
- mobilization rate
- moderate rate
- monetary exchange rate
- money rate of interest
- money market rate
- monthly rate
- monthly rate of remuneration
- mortgage rate
- mortgage interest rate
- multiple rate
- multiple exchange rate
- municipal rates
- national rate of interest
- natural rate of growth
- natural rate of interest
- negative interest rate
- net rate
- New York interbank offered rate
- nominal interest rate
- nonconference rate
- nonresponse rate
- obsolescence rate
- occupational mortality rate
- offered rate
- official rate
- official rate of discount
- official exchange rate
- one-time rate
- opening rate
- open-market rates
- operating rate
- operation rate
- option rate
- ordinary rate
- output rate
- outstripping growth rate
- overdraft rate
- overhead rate
- overnight rate
- overtime rate
- paper rate
- parallel rate
- parcel rate
- par exchange rate
- parity rate
- par price rate
- part-load rate
- passenger rate
- pay rates
- pegged rate
- pegged exchange rate
- penalty rate
- penalty interest rate
- percentage rate of tax
- per diem rates
- personal income tax rate
- piece rate
- piecework rate
- port rates
- postal rate
- posted rate
- power rate
- preferential rate
- preferential railroad rate
- preferential railway rate
- present rate
- prevailing rate
- prime rate
- priority rates
- private rate of discount
- private market rates
- production rate
- profit rate
- profitability rate
- profitable exchange rate
- progressive rate
- proportional rate
- provisional rate
- purchase rates
- purchasing rate of exchange
- quasi-market rate
- rail rates
- railroad rates
- railway rates
- real economic growth rate
- real effective exchange rate
- real exchange rate
- real interest rate
- reciprocal rate
- redemption rate
- rediscount rate
- reduced rate
- reduced tax rate
- reduced withholding tax rate
- reference rate
- refinancing rate
- reject frequency rate
- remuneration rate
- renewal rate
- rental rate
- repo rate
- response rate
- retention rate
- retirement rate of discount
- royalty rate
- ruling rate
- sampling rate
- saving rate
- scrap frequency rate
- seasonal rates
- second rate
- sellers' rate
- selling rate
- settlement rate
- shipping rate
- short rate
- short-term interest rate
- sight rate
- single consignment rate
- soft lending rate
- space rate
- special rate
- specified rate
- spot rate
- stable exchange rate
- standard rate
- standard fixed overhead rates
- standard variable overhead rates
- standard wage rate
- statutory tax rate
- steady exchange rate
- step-down interest rate
- stevedoring rates
- stock depletion rate
- straight-line rate
- subsidized rate
- survival rate
- swap rate
- tariff rate
- tax rate
- taxation rate
- tax withholding rate
- telegraphic transfer rate
- temporary rate
- third rate
- through rate
- through freight rate
- time rate
- time wage rate
- today's rate
- top rate
- total rate
- trading rate
- traffic rate
- tramp freight rate
- transit rate
- transportation rate
- treasury bill rate
- turnover rate
- two-tier rate of exchange
- unacceptable rate
- unemployment rate
- uniform rates
- uniform business rate
- unofficial rate
- unprecedented rate
- utilization rate
- variable rate
- variable interest rate
- variable repo rate
- volume rate
- wage rate
- wage rate per hour
- wastage rate
- wear rate
- wear-out rate
- wholesale rate
- worker's rate
- year-end exchange rate
- zero interest rate
- zone rate
- rate for advances against collateral
- rate for advances on securities
- rate for cable transfers
- rate for a cheque
- rates for credits
- rates for currency allocations
- rate for loans
- rate for loans on collateral
- rate for mail transfers
- rate for telegraphic transfers
- rate in the outside market
- rate of accumulation
- rates of allocation into the fund
- rate of allowance
- rate of assessment
- rate of balanced growth
- rates of cargo operations
- rate of change
- rate of charge
- rate of commission
- rate of compensation
- rate of competitiveness
- rate of conversion
- rate of corporate taxation
- rate of cover
- rate of currency
- rates of currency allocation
- rate of the day
- rate of demurrage
- rate of dependency
- rate of depletion
- rate of deposit turnover
- rate of depreciation
- rate of development
- rate of discharge
- rate of discharging
- rate of discount
- rate of dispatch
- rate of duty
- rate of exchange
- rate of expenditures
- rate of expenses
- rate of foreign exchange
- rate of freight
- rate of full value
- rate of growth
- rate of increase
- rate of increment
- rate of inflation
- rate of input
- rate of insurance
- rate of interest
- rate of interest on advance
- rate of interest on deposits
- rate of investment
- rate of issue
- rates of loading
- rates of loading and discharging
- rate of natural increase
- rates of natural loss
- rate of option
- rate of pay
- rate of premium
- rate of price inflation
- rates of a price-list
- rate of production
- rate of profit
- rate of profitability
- rate of reduction
- rate of remuneration
- rate of return
- rate of return on capital
- rate of return on the capital employed
- rate of return on net worth
- rate of royalty
- rate of securities
- rate of stevedoring operations
- rates of storage
- rate of subscription
- rate of surplus value
- rate of taxation
- rate of turnover
- rate of unloading
- rate of use
- rate of wages
- rate of work
- rates on credit
- rate on the day of payment
- rate on the exchange
- rate per hour
- rate per kilometre
- at the rate of
- at the exchange rate ruling at the transaction date
- at a growing rate
- at a high rate
- at a low rate
- at present rates
- below the rate
- accelerate the rate
- advance the rate of discount
- align tax rates
- apply tariff rates
- boost interest rates
- boost long-term interest rates
- boost short-term interest rates
- charge an interest rate
- cut rates
- cut interest rates by a quarter point
- determine a rate
- establish a rate
- fix a rate
- grant special rates
- increase rates
- maintain high interest rates
- levy rates
- liberalize interest rates
- liberalize lending rates
- lower the rate of return
- mark down the rate of discount
- mark up the rate of discount
- prescribe rates
- quote a rate
- raise a rate
- reduce a rate
- reduce turnover rates of staff
- revise rates
- set rates
- slash interest rates
- step up the rate of growth
- suspend a currency's fixed rate
- upvalue the current rate of banknotes
- slow down the rate
2. v

1) оценивать, определять стоимость, устанавливать цену

2) присваивать рейтинг

3) тарифицировать

4) облагать местным налогом

- rate local and offshore funds

English-russian dctionary of contemporary Economics > rate
14 rate

1) размер; норма

2) ставка; ставка таможенной пошлины; учётная ставка; такса

3) курс; цена; оценка || оценивать; расценивать

4) темп; скорость

5) пропорция; процент

6) коэффициент; показатель; степень

7) местный налог; коммунальный налог || облагать налогом

8) брит. налог на землю, поземельный налог

9) интенсивность, мощность

10) разряд, сорт; класс || классифицировать, устанавливать категорию

11) уст. паёк, порция

12) тариф || тарифицировать, определять тариф

13) плата за перевозку

14) величина; уровень

- rates and taxes

- at a growing rate

- at an annual rate

- at an easy rate

- at the rate of about:

- rate for carrying inventory

- rate for day-today loans

- rate for telegraphic transfers

- rates to consumers

- step up the rate of growth

- rate of acceptance of contraception

- rate of accumulation

- rate of adjustment

- rate of assessment

- rate of birth registration

- rate of change

- rate of chickens

- rate of conversion

- rate of dependency

- rate of depletion rate

- rate of deposit turnover

- rate of depreciation

- rate of discharge

- rate of duty

- rate of exploitation

- rate of freight

- rate of increase

- rate of inflation

- rate of insurance

- rate of issue

- rate of loading

- rate of migratory increase

- rate of migratory mobility

- rate of occurence

- rate of operation

- rate of option

- rate of polygamy

- rate of profitability

- rate of reinvestment

- rate of return

- rate of return on net worth

- rate of surplus value

- rate of turnover

- rate of underenumeration

- rate of underutilization

- rate of use

- rate of wear and tear

- rate of work

- absenteeism rate

- acceptance rate

- accession rate

- accident frequency rate

- accuracy rate

- activity rate

- adjusted rate

- age rate

- age-duration fertility rate

- age-specific rate

- airfreight rates

- all-age death rate

- all-commodity rate

- all-plant burden rate

- annual capital-turnover rate

- annulment rate

- any-quantity rate

- area rate

- arrival rate

- attrition rate

- auction rate

- backhaul rate

- backwardation rate

- baggage rate

- bank rate

- base wage rate

- basic rate

- basing rate

- basing-point rate

- bill rate

- birth rate

- birth order rate

- blanket rate

- blanket burden rate

- block meter rate

- bond rate

- book-value rate of return

- borrowing rate

- bound rates

- bridge rate

- burden rate

- buying rate

- cable rate

- calendar year rate

- call loan rate

- capacity rate

- capacity utilization rate

- capitalization rate

- carload rate

- case fatality rate

- cause mortality rate

- ceiling rate

- central rate

- cheque rate

- childbearing rate

- class rate

- clearing rate

- closing rate

- cohort reproduction rate

- column rate

- combination rate

- combined rate

- commission rates

- commodity rate

- consolidated rate

- constant rate

- consumption rate

- contango rate

- continuation rate

- contraceptive failure rate

- conventional rates of wage

- core rate of inflation

- corrected rate

- cost rate

- cost center burden rate

- cross rate

- crude rate

- cumulative rate

- curb rate

- current rate

- cutback rate

- cutoff rate

- daily rate

- day rate

- death rate

- deck cargo rate

- declining block rate

- delinquency rate

- demand rate

- departmental overhead rate

- departure rate

- deposit rate

- differential rate

- disability rate

- discount rate

- dividend rate

- divorce rate

- dollar rate

- double exchange rate

- driving rate

- dual prime rate

- duration-specific divorce rate

- duration-specific fertility rate

- earned rate

- earning rate

- economically possible rate

- educational enrollment rate

- effective rate

- effective exchange rate

- effective interest rate

- electric rate

- electricity rate

- eligibility rate

- employment rate

- end-of-year rate of operation

- entrance rate

- equilibrium exchange rate

- equilibrium growth rate

- equitable rate

- evaluated wage rate

- exchange rate

- expansion rate

- expenditure rate

- experimental rate

- export rate

- express rate

- extramarital fertility rate

- fair rate of return

- fallback rate

- farm wage rates

- fatality rate

- Federal Reserve rediscount rate

- fertility rate

- fertilizer rate

- final rate

- first marriage rate

- fixed rate

- flat rate

- floating exchange rate

- floating interest rate

- forward rate

- free exchange rate

- full rate of operation

- generation rate

- going rate

- going market rate

- graduated rate

- green rate

- group rate

- growth rate

- heat rate

- hiring rate

- Hopkinson rate

- hourly rates

- illegitimate rate

- illiteracy rate

- import rate

- incapacity rate

- incentive rate

- incidence rate

- incomplete fertility rate

- incremental economy rate

- inflation threshold unemployment rate

- initial block rate

- in-migration rate

- input rate

- instantaneous rate

- interbank rate

- intercensal rate

- interest rate

- intermarriage rate

- international rates of profit

- interruption rate

- intrametropolitan mobility rate

- intrinsic rate of natural increase

- inventory carrying charge rate

- investment rate

- issuance rate

- job rate

- jobless rate

- jockeying rate

- joint rate

- joint reproduction rate

- judgement rate

- labor rate

- labor force participation rate

- lawful rate

- legal rate

- legal rate of interest

- legitimate fertility rate

- lending rate

- less-than-carload rate

- letality rate

- life time fertility rate

- literacy rate

- live birth rate

- loan rate

- local rate

- local mobility rate

- local service carrier class mail rate

- lombard rate

- London rates

- London interbank bid rate

- London interbank offered rate

- long rate

- machine-hour rate

- machine-hour burden rate

- marginal tax rate

- marital sterilization rate

- marriage rate

- marriage rate per mile

- marriage dissolution rate

- maternity rate

- migration rate

- mileage rate

- mixed carload rate

- mobility rate

- momentary money rate of interest

- money market rates

- morbidity rate

- mortality rate

- mortgage rate

- multiple exchange rates

- national average heat rate

- natural rate of growth

- natural rate of interest

- natural rate of unemployment

- natural increase rate

- negative interest rate

- neonatal mortality rate

- net reproduction rate

- new hire rate

- nominal rate of interest

- nonresponse rate

- nubile marriage rate

- nuptiality rate

- obsolescence rate

- occupance rate

- occupational mortality rate

- occupation specific rate

- offering rate

- official rate of discount

- open market rates

- operating rate

- output rate

- overdraft rate

- overflow rate

- overhead rate

- overnight rate

- overstated rate

- overtime premium rate

- parity-specific rate

- participation rate

- passenger rate

- pegged rate

- penalty rate

- per diem rate

- personal bankruptcy rate

- piece rate

- pipeline rates

- plant-wide burden rate

- postage rate

- posted rates

- power rate

- preferred operating rate

- premium rate

- prevailing rate

- prevalence rate

- prime rate

- prime cost burden rate

- private rate of discount

- probability rate

- production rate

- production center burden rate

- profit rate

- progressive discount rate

- projected target rate of return

- proportional rate

- provisional rate

- quarterly rate of utilization

- quit rate

- rail rates

- real exchange rate

- real interest rate

- reciprocal switching rate

- rediscount rate

- reduced rate

- refusal rate

- registered birth rate

- released rate

- remarriage rate

- renewal rate

- replacement rate

- reproduction rate

- research and development rate

- residential rate

- response rate

- retail rates

- retention rate

- retirement rate

- runaway rate

- saving rate

- school attendance rate

- scrape rate

- seeding rate

- selling rate

- service rate

- sex-age-specific death rates

- share turnover rate

- shipping rate

- short rate

- shortage rate

- sickness rate

- sight rate

- specified rate

- spot rate

- stable birth rate

- standard rate

- standardized rate

- standard time rate

- starting rate

- stated interest rate

- sterling rate

- sticky interest rate

- stillbirth rate

- stock depletion rate

- stocking rate

- storage rate

- straight-line rate

- substitution rate

- survival rate

- swap rate

- target rate

- target profit rate

- tariff rate

- tax rate

- through rate

- tight rate

- time rate

- time rate of exchange

- transit rate

- transportation rate

- trial rate

- true interest rate

- unemployment rate

- utility rates

- utilization rate

- vacancy rate

- variable rate

- variable service rate

- vital rate

- volume rate

- wage rate

- warranted rate of growth

- wastage rate

- wear rate

- weight rate

- wholesale rates

- worker's rates

- world market rates

- Wright demand rate

- zone rate

Англо-русский словарь по экономике и финансам > rate
15 rate

1. n норма; размер

birth rate — рождаемость

crime rate — показатель преступности

per cent rate — размер процентов

rate of profit — норма прибыли

rate of surplus value — норма прибавочной стоимости

rate of seeding — норма высева

the rate of speed per minute — скорость в минуту

underwriting rate — страховой тариф; размер страховой премии

equalization of rate of profit — выравнивание нормы прибыли

capacities rate — норма загрузки производственных мощностей

rate of return on assets — норма прибыли на основные фонды

rate for carrying inventory — норма на содержание запасов

2. n ставка, тариф; такса; расценка

the Rate — учётная ставка банка Великобритании

rate of discount — учётная ставка, учётный процент; ставка дисконта

rate of duty — ставка таможенной пошлины

implied rate of interest — подразумеваемая процентная ставка

federal funds rate — процентная ставка по федеральным фондам

discount rate policy — политика регулирования учетных ставок

interest rate policy — политика процентных и учетных ставок

interbank rate — ставка процента по межбанковским операциям

3. n фин. курс

the rate of exchange — валютный курс; вексельный курс; обменный курс

current rate — курс дня

draft rate — курс тратты

firm rate — твердый курс

mean rate — средний курс

check rate — чековый курс

4. n цена; оценка

to buy at a high rate — купить по высокой цене

cut rate — сниженная цена

dear rate — высокая цена

at a high rate — по высокой цене

preferred rate — цены со скидкой

subscription rate — подписная цена

5. n ж. -д. грузовой тариф

rate scale — тарифное расписание

residential rate — тариф для индивидуальных потребителей

average handling rate — средняя норма переработки грузов

electricity rate — тариф на пользование электроэнергией

rate of stevedoring operations — норма грузовых работ

loading/unloading rate — интенсивность грузовых работ

6. n скорость, темп

rate constant — константа скорости реакции

rate of growth — темп роста

rate of advance — темп наступления

rate of climb — скороподъёмность

rate of descent — скорость снижения

rate of fire — скорость стрельбы; темп огня; режим огня

rate of sailing — скорость хода

rate of ionization — скорость ионизации

at a great rate — с огромной скоростью

to drive at a dangerous rate — вести автомобиль с опасным превышением скорости

overall rate constant — константа скорости суммарной реакции

nominal justification rate — номинальная скорость подстройки

metabolic clearance rate — скорость метаболического очищения

information transmission rate — скорость передачи информации

increase in the reaction rate — возрастание скорости реакции

7. n процент, доля; коэффициент; пропорция; степень

rate of chickens — выход цыплят

scrap rate — процент брака

wear rate — степень износа

beating rate — степень помола

dropout rate — процент отсева

lading rate — ссудный процент

8. n разряд, сорт

of the first rate — первоклассный; наилучший

discharge rate — ток разряда

first-class rate — ставка по первому разряду

9. n пошиб, полёт

10. n местный, муниципальный, коммунальный налог; сбор на местные нужды

rates and taxes — сборы и налоги; коммунальные и государственные налоги

tax rate — норма налога; ставка налога

individual rate — цена для индивидуалов

utility rate — плата за коммунальные услуги

marginal tax rate — предельная ставка налога

effective tax rate — действующая ставка налога

11. n амер. оценка, отметка

sagging rate — оценка падения курсов

12. n образ действия; манера, способ

rate of living — образ жизни

to live at a high rate — жить на широкую ногу

if you go on at that rate you will injure your health — если вы и дальше будете поступать так, вы подорвёте своё здоровье

13. n спец. интенсивность; мощность

emission rate — интенсивность испускания

exposure rate — мощность облучения

arrival rate — интенсивность входного потока

assimilation rate — интенсивность ассимиляции

paging rate — интенсивность страничного обмена

rainfall rate — интенсивность дождевых осадков

rate of depletion — интенсивность расходования

14. n мор. класс

tourist rate — цена второго класса

15. n мор. ист. ранг

16. n мор. ход; суточное отставание; уход вперёд за сутки

rate of a chronometer — ход хронометра

gas rate — расход газа

gas-flow rate — расход газа

infeed rate — подача на вход

losing rate — положительный ход

gaining rate — отрицательный ход

17. n мор. тех. расход

not at any rate — ни в коем случае; ни за что

he has improved somewhat, in manners at any rate — он стал немного лучше, по крайней мере в обращении

mass rate of flow — массовый расход

metering rate — дозированный расход

weight rate of flow — весовой расход

flow rate transducer — датчик расхода

volume rate of flow — объемный расход

18. v оценивать, производить оценку; исчислять

to rate a coin above its real value — определять курс монеты выше реальной стоимости

book-value rate of return — норма прибыли при оценке активов по балансовой стоимости

19. v ценить, расценивать, оценивать

to rate one profession above another in usefulness — считать одну профессию полезнее другой

20. v спец. таксировать, тарифицировать

21. v считать, рассматривать; полагать

he is rated as a distinguished scientist — он считается выдающимся учёным

rate among — считаться среди

22. v считаться, рассматриваться

to rate as a national resource — рассматриваться как источник общегосударственного значения

23. v преим. s

24. v облагать местным налогом

they were heavily rated — они платили высокие местные налоги

local rate — местный тариф

police rate — полицейский налог

water rate — плата за воду; муниципальный налог на воду

25. v оценивать для установления ставки местного налога или страховой премии

the shop was rated at ?500 a year — облагаемый налогом доход с магазина был исчислен в пятьсот фунтов стерлингов в год

corporate meeting rate — цена для участников деловых встреч

broker's loan rate — процентная ставка по брокерским ссудам

time rate of change — ускорение при разгоне или замедлении

short rate table — таблица краткосрочной процентной ставки

open market discount rate — учетная ставка открытого рынка

26. v амер. ставить отметку, оценку; оценивать знания

27. v разг. заслуживать

he rates the best — он заслуживает самого лучшего

28. v амер. занимать привилегированное положение

she really rates with her boss — босс с ней очень считается

variable rate preferred stock — привилегированный акции с плавающей процентной ставкой

29. v преим. мор. определять класс; устанавливать категорию; классифицировать

a ship rates as first — судно относится к первому классу

30. v преим. мор. присваивать класс, звание

he was rated as a midshipman — ему было присвоено звание мичмана

31. v преим. мор. иметь класс, звание

32. v преим. мор. регулировать, выверять

to rate a chronometer — ставить хронометр по среднему поясному времени

33. v делать выговор; отчитывать, бранить, разносить

Синонимический ряд:

1. assessment (noun) assessment; levy; tariff; toll

2. degree (noun) degree; measure; percentage; proportion; ratio; scale

3. incidence (noun) comparative degree; fraction; frequency; gauge; incidence; occurrence; standard

4. pace (noun) clip; dash; flow; gait; momentum; pace; speed; tempo; velocity

5. price (noun) charge; cost; price; price tag; tab

6. relative amount (noun) allowance; commission; fare; fixed amount; freight; price per unit; relative amount; unit cost

7. appraise (verb) appraise; assay; assess; calculate; categorise; class; classify; estimate; evaluate; gauge; grade; group; judge; measure; order; pigeon-hole; place; rank; reckon; set at; survey; valuate; value

8. deserve (verb) deserve; earn; merit

9. scold (verb) baste; bawl out; berate; dress down; jaw; lash; rag; rail; rant; revile; scold; tell off; tongue; tongue-lash; upbraid; vituperate; wig

English-Russian base dictionary > rate
16 tax

1. n налог, сбор; пошлина

national taxes — государственные налоги

local taxes — местные сборы

direct taxes — прямые налоги

income tax — подоходный налог

single tax — единый земельный налог

inheritance tax — налог на наследство

profits tax — налоги на прибыли

corporation tax — налог на корпорацию

purchase tax — торговая пошлина

inspector of taxes — налоговый или финансовый инспектор

after tax — после удержания налога; за вычетом налога, «чистый»

tax assessment — налогообложение

tax revenue — поступление в казну от налогов

tax benefit — выигрыш на налогах

tax incentives — налоговые льготы

tax rates — величина налога

tax rates on the unemployed — налоги на безработных

tax cuts — сокращение налогов

to lower tax rates — уменьшить налоги

to collect taxes — взимать налоги; собирать пошлину

undistributed profit tax — налог на нераспределенную прибыль

tax relief — сокращение налогов; уменьшение налоговых ставок

tax exempt — налогом не облагается; освобождается от налогов

paid back tax — сумма налога, возвращённая налогоплательщику

accrued and unpaid tax — начисленный, но не уплаченный налог

2. n издержки

court taxes — судебные издержки

3. n бремя, испытание; чрезмерное требование

this is a tax on her strength — это подрывает её силы

tax burden — налоговое бремя

tax revolt — движение за снижение налогового бремени

4. n амер. разг. размер счёта

5. n амер. членские взносы

initiation tax — вступительный взнос

6. v облагать налогом; подвергать обложению

to tax incomes — брать налог с доходов, подвергать доходы налогообложению

land occupation tax — земельный налог

progressive tax — прогрессивный налог

wages tax — налог на заработную плату

equalization tax — уравнительный налог

inheritance tax — налог на наследство

7. v юр. таксировать, определять или устанавливать размер

to tax the costs of an action — определять размер судебных издержек

income tax fraud — мошенничество при обложении подоходным налогом или при взимании подоходного налога

8. v испытывать, подвергать испытанию

9. v делать выговор, выговаривать; упрекать

10. v обвинять, осуждать

11. v амер. разг. назначать или спрашивать цену; брать плату

what will you tax me? — сколько вы с меня возьмёте?

wage tax — налог на заработную плату

tax reference price — справочная цена

buried tax — налог, включённый в цену товара

12. v амер. взимать членские взносы

collect a tax — собирать налог; взимать налог

Синонимический ряд:

1. levy (noun) assessment; custom; duty; excise; impost; levy; obligation; tariff; toll

2. load (noun) burden; charge; deadweight; load; millstone; onus; task; weight

3. accuse (verb) accuse; arraign; criminate; denounce; denunciate; impeach; incriminate; inculpate; indict

4. assess (verb) assess; exact; impose; levy

5. burden (verb) burden; charge; clog; cumber; encumber; freight; lade; load; lumber; oppress; saddle; weigh; weigh down; weight

6. drain (verb) drain; exhaust; overwork; strain

7. reproach (verb) admonish; castigate; chastise; chide; dress down; rebuke; reprimand; reproach; reprove; scold; upbraid

8. work (verb) drive; labour; task; work

Антонимический ряд:

exempt; relieve

English-Russian base dictionary > tax
17 near cash

!

гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.

Introduction

This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.

Principles of the framework

The UK's public spending framework is based on several key principles:
"
consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;
" "
the judgement of success by policy outcomes rather than resource inputs;
" "
strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and
"
the proper costing and management of capital assets to provide the right incentives for public investment.

The Government sets policy to meet two firm fiscal rules:
"
the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
"
the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.

Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.

Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)

The framework for public expenditure is divided between
"
Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
"
Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.

More information about DEL and AME is set out below.

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Departmental Expenditure Limits ( DEL)

In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.

To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.

Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.

Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.

There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.

Annually Managed Expenditure ( AME)

AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.

AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.

AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.

Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.

Total Managed Expenditure

Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.

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Resource Accounting and Budgeting ( RAB)

Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets.
"
Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest.
"
Within the Resource Budget DEL, departments have separate controls on:
"
Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
"
Administration Budgets (see below)

Administration Budgets

The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.

Spending Reviews

The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.

The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.

Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.

The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:
"
provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;
" "
enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;
" "
introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and
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not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.

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Comprehensive Spending Review 2007

To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.

A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:
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an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;
" "
an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;
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to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with
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further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.

The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.

Obtaining good performance

Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.

The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.

Technical Notes explain how performance against each PSA target will be measured.

Departmental Investment Strategies (DISs)

To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.

This document was updated on 19 December 2005.

Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money

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GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money
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GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money

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GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.

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64Managing Public Money

Англо-русский экономический словарь > near cash
18 tax

tæks
1. сущ.
1) (государственный) налог;
пошлина, сбор to levy a tax on ≈ облагать( кого-л., что-л.) налогом direct taxes ≈ прямые налоги admissions tax ≈ налог на зрелищные предприятия classified tax ≈ дифференцированный налог (система с разной ставкой налогообложения в зависимости от вида собственности) delinquent tax ≈ налоги, не выплаченные в срок earmarked tax ≈ адресный налог (сборы от него должны быть использованы на определенные цели) franchise tax ≈ франшизный налог (налог штата на зарегистрированную в нем корпорацию за право заниматься франшизным бизнесом) heavy tax ≈ большой налог income tax ≈ подоходный налог indirect taxes ≈ косвенные налоги individual income tax ≈ личный подоходный налог nuisance tax ≈ небольшой налог (выплачивается по частям) payroll tax ≈ налог на заработную плату pollution tax ≈ 'налог на загрязнение' (налагаемый на компанию, если ее производственная деятельность загрязняет окружающую среду) sales tax ≈ налог с оборота school tax ≈ школьный налог (налог, которым облагаются жители округа;
собранные средства идут на содержание школ) sin tax ≈ налог на табак, алкогольные напитки, азартные игры и т. п. single tax ≈ единый земельный налог state income tax ≈ подоходный налог штата windfall profit tax ≈ налог на сверхприбыль tax avoidance ≈ уменьшение в результате перерасчета суммы налога tax exile ≈ эмиграция из-за налогов, бегство от налогов
2) бремя, гнет, груз, испытание, напряжение Syn: burden, load
2. гл.
1) а) облагать налогом;
подвергать налоговому обложению б) юр. таксировать, определять размер убытков, штрафа, судебных издержек Syn: assess, impose, levy
2) чрезмерно напрягать, утомлять;
подвергать испытанию (память, свои силы и т. п.) she taxes my patience ≈ она испытывает мое терпение
3) делать выговор, отчитывать( кого-л.) ;
обвинять, осуждать( with) to tax smb. with ingratitude ≈ упрекать кого-л. в неблагодарности. to tax smb. with trickery ≈ обвинить кого-л. в мошенничестве.
4) амер.;
разг. спрашивать или назначать цену;
устанавливать или брать плату What will you tax me? ≈ Сколько это будет (мне) стоить? Syn: charge налог, сбор;
пошлина - national *es государственные налоги - local *es местные сборы - direct *es прямые налоги - income * подоходный налог - single * единый земельный налог - inheritance * налог на наследство - profits * налоги на прибыли - corporation * налог на корпорацию - purchase * торговая пошлина - inspector of *es налоговый или финансовый инспектор - collector of *es = tax-collector - free of * сборщик налогов - after * после удержания налога;
за вычетом налога, "чистый" - * assessment налогообложение - * revenue поступление в казну от налогов - * benefit выигрыш на налогах - * incentives налоговые льготы (для поощрения, капиталовложений) - * rates величина налога - * rates on the unemployed налоги на безработных - * сuts сокращение налогов - to lower * rates уменьшить налоги - to impose a * on smb., smth. облагать кого-л., что-л. налогом - to collect *es взимать налоги;
собирать пошлину - to pay *es платить налоги - to pay a hundred dollars in *es заплатить налог в сумме ста долларов издержки - court *es судебные издержки бремя, испытание;
чрезмерное требование - this is a * on her strenght это подрывает ее силы - this was a * on his patience ему пришлось запастись терпением - this was a * on my time это отняло у меня уйму времени (американизм) (разговорное) размер счета (американизм) членские взносы( в обществе, профсоюзе и т. п.) облагать налогом;
подвергать обложению (налогом) - to * incomes брать налог с доходов, подвергать доходы налогообложению - to be heavily *ed нести тяжелое налоговое бремя (юридическое) таксировать, определять или устанавливать размер (штрафа, издержек, убытков) - to * the costs of an action определять размер судебных издержек испытывать, подвергать испытанию - to * smb.'s patience испытывать чье-л. терпение - to * one's powers to the utmost требовать максимального напряжения сил - it *es one's memory надо напрячь память делать выговор, выговаривать( кому-л. за что-л.) ;
упрекать - to * smb. with rudeness упрекать кого-л. в грубости обвинять, осуждать - to * smb. with trickery обвинить кого-л. в мошенничестве - to * smb. with a failure возложить на кого-л. ответственность за провал( американизм) (разговорное) назначать или спрашивать цену;
брать плату - what will you * me? сколько вы с меня возьмете? (американизм) взимать членские взносы (в обществе, профсоюзе) accrued ~ накопившаяся задолженность по выплате налогов achieve a ~ saving добиваться экономии за счет уменьшения налоговых платежей ad valorem ~ налог на стоимость additional income ~ дополнительный подоходный налог additional ~ дополнительный налог additional value for ~ purposes добавленная стоимость для налогообложения advance corporation ~ (ACT) авансовый налог с корпорации advance ~ предварительное определение судебных издержек after ~ после удержания налога airport ~ налог с пассажиров, отбывающих за границу из данного аэропорта allowance against ~ налоговая льгота alternative minimum ~ (AMT) минимальный альтернативный налог amusement ~ налог на развлечения (на билеты в кино, театры и т.п.) amusement ~ налог на развлечения attract income ~ взимать подоходный налог basic rate income ~ базисная ставка подоходного налога basic rate of ~ базисная налоговая ставка beverage ~ налог на продажу напитков business ~ налог на предпринимателя business ~ налог на предприятие business ~ налог на торгово-промышленное предприятие calculated income ~ вычисленный подоходный налог capital gains ~ налог на доход от прироста капитала capital gains ~ налог на доходы от прироста капитала capital gains ~ налог на увеличение рыночной стоимости капитала capital gains ~ on shares налог на доход от прироста капитала от акций capital ~ налог на капитал capital transfer ~ налог на перевод капитала capital yields ~ налог на доход от капитала car ~ налог на автомобиль carbon dioxide ~ налог на выбросы в атмосферу диоксида углерода charge ~ облагать налогом charter ~ чартерный налог church ~ церковный налог city ~ муниципальный налог climate improvement ~ налог на выбросы в атмосферу диоксида углерода commercial earnings ~ налог на доходы от торговли commercial enterprise subject to value-added ~ торговое предприятие, облагаемое налогом на добавленную стоимость community ~ местный налог company ~ налог на доходы компании company ~ налог с доходов компании consumption ~ налог на потребление consumption ~ налог потребления contingent ~ скрытый налог corporate income ~ налог с доходов корпорации corporate income ~ подоходный налог корпорации corporate profits ~ налог на прибыли корпорации corporate ~ налог с доходов компаний или корпораций corporate ~ налог с доходов корпорации corporation ~ налог на корпорацию county ~ муниципальный налог coupon ~ купонный налог current ~ on wealth действующий налог на имущество death ~ налог на наследство deduct ~ удерживать налоги deferred income ~ налог на доход будущего периода deferred ~ отсроченный налог delinquent ~ неуплаченный налог development ~ налог на строительство direct ~ прямой налог ~ (государственный) налог;
пошлина;
сбор;
direct (indirect) taxes прямые (косвенные) налоги dividend ~ налог на дивиденды due ~ причитающийся налог emergency ~ чрезвычайный налог entrance ~ вступительный налог equalization ~ уравнительный налог equalizing ~ равномерное распределение налогов estate ~ налог на наследство estate ~ налог на передачу имущества по наследству excise ~ акциз excise ~ акцизный налог excise ~ акцизный сбор expenditure ~ налог на расходы extraordinary ~ особый налог federal ~ федеральный налог final ~ окончательный размер налога flat-rate ~ налог, взимаемый по единой ставке flat-rate ~ пропорциональный налог for ~ purposes в целях налогообложения for ~ reasons по причинам налогообложения franchise ~ налог на монопольные права и привилегии full-year ~ сумма налогов за год general consumption ~ налог на все виды потребления gift ~ налог на дарение gift ~ налог на дарения (США) graduated income ~ прогрессивный подоходный налог graduated ~ прогрессивный налог head ~ налог. подушный налог heavy ~ большой, обременительный налог;
nuisance tax амер. небольшой налог, выплачиваемый по частям hidden ~ налог. скрытый налог hydrocarbon ~ налог. налог за выбросы углеводородов в окружающую среду I cannot ~ my memory не могу вспомнить;
to tax (smb.'s) patience испытывать (чье-л.) терпение impose a ~ облагать налогом income ~ подоходный налог individual income ~ персональный подоходный налог industrial ~ промышленный налог inheritance ~ налог на наследство initial car ~ регистрационный налог на автомобиль inland revenue ~ государственный налог input ~ налог на производственные затраты input value-added ~ налог на добавленную стоимость insurance ~ налог на страхование interest equalization ~ уравнительный налог на доход от процентов internal revenue ~ налог на внутренние доходы investment income ~ подоходный налог на капиталовложения investment ~ налог на капиталовложения ~ напряжение, бремя, испытание;
it is a great tax on my time это требует от меня слишком много времени land ~ земельный налог land ~ налог на земельную собственность land transfer ~ налог на перевод за границу платежей за землю land value ~ налог на стоимость земельных участков levy a ~ облагать налогом single ~ единый земельный налог;
to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом local income ~ местный подоходный налог local income ~ муниципальный подоходный налог local property ~ местный налог на недвижимое имущество local property ~ местный поимущественный налог local ~ местный налог local ~ муниципальный налог lump sum ~ аккордный налог lump sum ~ налог на совокупную сумму доходов motor vehicle ~ налог на автомобиль multistage ~ многоступенчатый налог municipal ~ муниципальный налог national income ~ государственный подоходный налог national ~ государственный налог national ~ федеральный налог negative income ~ отрицательный подоходный налог (лица с доходом ниже установленного уровня и имеющие семью освобождаются от налога и пучают финансовую помощь от налоговой системы) negative income ~ отрицательный подоходный налог net wealth ~ налог на имущество, исключая долги net worth ~ налог на собственность nonpersonal ~ налог на недвижимое имущество nonrecurring ~ единовременный налог nonrefundable purchase ~ невозмещаемый налог на покупки heavy ~ большой, обременительный налог;
nuisance tax амер. небольшой налог, выплачиваемый по частям output ~ налог на объем производства overall ~ effect эффект полного налогообложения overpaid ~ переплаченный налог pay-as-you-earn ~ налог, взимаемый по мере поступления доходов pay-as-you-earn ~ (PAYE ~) подоходный налог, автоматически вычитаемый из заработной платы payroll ~ налог на заработную плату penalty ~ пеня personal income ~ личный подоходный налог personal property ~ личный поимущественный налог personal property ~ налог на личное имущество personal ~ личный подоходный налог personal ~ налог на движимое имущество personal ~ подушный налог petrol ~ налог на нефть petroleum revenue ~ (PRT) налог на доход от продажи нефти poll ~ подушный налог price excluding ~ цена без учета налога profits ~ налог на прибыли progressive ~ прогрессивный налог property transfer ~ налог на передачу правового титула proportional ~ пропорциональный налог provisional ~ временная налоговая ставка raw materials ~ налог на сырье real estate ~ налог на недвижимость registration ~ сбор за регистрацию regressive ~ регрессивный налог relief from ~ освобождение от уплаты налога relief from ~ скидка с налога remit ~ освобождать от уплаты налога residual ~ остаточный налог retail sales ~ налог с розничного оборота retained ~ удержанный налог sales ~ налог на доходы от продаж sales ~ налог на продажи sales ~ налог с оборота sales ~ торговый сбор seamen's income ~ подоходный налог с моряков seamen's ~ налогообложение моряков single ~ единый земельный налог;
to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом single ~ единый налог specific ~ индивидуально определенный налог specific ~ специальный налог state ~ государственный налог substantive ~ law материальное налоговое законодательство succession ~ налог на наследуемую недвижимость supplementary ~ дополнительный налог surplus ~ чрезмерный налог tax взимать членские взносы ~ делать выговор, отчитывать (кого-л.) ;
обвинять, осуждать (with) ~ назначать цену ~ (государственный) налог;
пошлина;
сбор;
direct (indirect) taxes прямые (косвенные) налоги ~ налог ~ напряжение, бремя, испытание;
it is a great tax on my time это требует от меня слишком много времени ~ облагать налогом;
таксировать ~ облагать налогом ~ облагать пошлиной ~ обложение ~ юр. определять размер убытков (штрафа и т. п.) ;
определять размер судебных издержек ~ пошлина ~ размер счета ~ сбор ~ амер. разг. спрашивать, назначать цену;
what will you tax me? сколько это будет (мне) стоить? ~ таксировать, определять размер (о судебных издержках) ~ членские взносы ~ чрезмерно напрягать, подвергать испытанию;
утомлять;
the work taxes my powers эта работа слишком тяжела для меня ~ in arrears просрочка уплаты налога ~ on capital налог на капитал ~ on capital accretion налог на прирост стоимости капитала ~ on corporate net wealth налог на нетто-активы корпорации ~ on distributions налог на оптовую торговлю ~ on energy налог на электроэнергию ~ on funds налог на капитал ~ on income подоходный налог ~ on income from capital налог на доход с капитала ~ on industry налог на промышленное производство ~ on land value increment налог на прирост стоимости земли ~ on personal net wealth налог на личные нетто-активы ~ on real rate of return налог на реальную ставку прибыли ~ on the conveyance of property налог на передачу права собственности ~ on the transfer of property налог на передачу права собственности ~ on unearned income налог на непроизводственный доход ~ on unearned income налог на нетрудовой доход ~ on unearned income налог на рентный доход ~ on value added налог на добавленную стоимость ~ on wealth налог на имущество ~ on yield of pension scheme assets налог на доход от капитала, вложенного в фонд пенсионного обеспечения I cannot ~ my memory не могу вспомнить;
to tax (smb.'s) patience испытывать (чье-л.) терпение trade ~ налог на торговую деятельность trade ~ торговый налог transfer ~ налог на передачу собственности turnover excluding ~ налог с учетом оборота turnover including ~ налог без учета оборота turnover ~ налог с оборота undistributed profit ~ налог на нераспределенную прибыль unearned income ~ налог на рентный доход value added ~ налог на добавленную стоимость vehicle ~ налог на автотранспортные средства wage bill ~ налог на фонд заработной платы wage ~ налог на заработную плату wealth ~ налог на имущество ~ амер. разг. спрашивать, назначать цену;
what will you tax me? сколько это будет (мне) стоить? windfall profits ~ налог на непредвиденную прибыль withholding ~ налог на процентный доход и дивиденды, выплачиваемые нерезидентам withholding ~ налог путем вычетов withholding ~ налог с суммы дивидендов, распределяемых среди держателей акций withholding ~ подоходный налог, взимаемый путем регулярных вычетов из заработной платы ~ чрезмерно напрягать, подвергать испытанию;
утомлять;
the work taxes my powers эта работа слишком тяжела для меня

Большой англо-русский и русско-английский словарь > tax
19 tax

1. [tæks] n
1. 1) налог, сбор; пошлина

national taxes - государственные налоги

local taxes - местные сборы

direct [indirect] taxes - прямые [косвенные] налоги

income [land, progressive] tax - подоходный [земельный, прогрессивный] налог

single tax - единый земельный налог

inheritance tax - налог на наследство

profits tax - налоги на прибыли

corporation tax - налог на корпорацию

purchase tax - торговая пошлина

inspector of taxes - налоговый или финансовый инспектор

collector of taxes = tax-collector

free of tax = tax-free

after tax - после удержания налога; за вычетом налога, «чистый»

tax assessment - налогообложение

tax revenue - поступление в казну от налогов

tax benefit - выигрыш на налогах

tax incentives - налоговые льготы ( для поощрения капиталовложений)

tax rates - величина налога

tax rates on the unemployed - налоги на безработных

tax cuts - сокращение налогов

to lower /to reduce/ tax rates - уменьшить налоги

to impose /to levy/ a tax on smb., smth. - облагать кого-л., что-л. налогом

to collect taxes - взимать налоги; собирать пошлину

to pay taxes - платить налоги

to pay a hundred dollars in taxes - заплатить налог в сумме ста долларов

2) издержки

court taxes - судебные издержки

2. бремя, испытание; чрезмерное требование

this is a tax on her strength [on her health] - это подрывает /подтачивает/ её силы [её здоровье]

this was a tax on his patience - ему пришлось запастись терпением

this was a tax on my time - это отняло у меня уйму времени

3. амер. разг. размер счёта

4. амер. членские взносы (в обществе, профсоюзе и т. п.)
2. [tæks] v
1. облагать налогом; подвергать обложению (налогом)

to tax incomes - брать налог с доходов, подвергать доходы налогообложению

to be heavily taxed - нести тяжёлое налоговое бремя

2. юр. таксировать, определять или устанавливать размер (штрафа, издержек, убытков)

to tax the costs of an action - определять размер судебных издержек

3. испытывать, подвергать испытанию

to tax smb.'s patience - испытывать чьё-л. терпение

to tax one's powers to the utmost /to the limit/ - требовать максимального напряжения сил

it taxes one's memory - надо напрячь память

4. 1) делать выговор, выговаривать (кому-л. за что-л.); упрекать

to tax smb. with rudeness [with ingratitude] - упрекать кого-л. в грубости [в неблагодарности]

2) обвинять, осуждать

to tax smb. with trickery - обвинить кого-л. в мошенничестве

to tax smb. with a failure - возложить на кого-л. ответственность за провал

5. амер. разг. назначать или спрашивать цену; брать плату

what will you tax me? - сколько вы с меня возьмёте?

6. амер. взимать членские взносы (в обществе, профсоюзе)

НБАРС > tax
20 tax

[tæks] 1. сущ.
1)

а) налог; пошлина, сбор

income / profits tax — подоходный налог / налог на прибыль

national / local taxes — государственные / местные налоги, сборы

individual income tax — личный подоходный налог

purchase tax — торговая пошлина

direct taxes — прямые налоги

indirect taxes — косвенные налоги

heavy tax — высокий налог

tax evasion — уклонение от уплаты налогов

tax assessment — налогообложение

tax cuts — сокращение налогов

tax revenue — налоговые поступления в казну

tax exile — эмиграция из-за налогов, бегство от налогов

tax rates on smth. — величина налога на что-л.

tax collector — сборщик налогов

the taxes — разг. сборщик налогов

free of tax, tax-free — не облагаемый налоговым сбором

to lower / reduce tax rates — уменьшить налоги

to impose / levy a tax on smb. / smth. — облагать кого-л. / что-л. налогом

to collect taxes — взимать налоги; собирать пошлину

to pay taxes — платить налоги

A big sum was to be paid in taxes. — Немалая сумма должна была уйти на уплату налогов.

sales tax — амер. налог с продаж

- admissions tax
- classified tax
- delinquent tax
- earmarked tax
- franchise tax
- inheritance tax
- nuisance tax
- payroll tax

- pollution tax
- school tax
- sin tax
- single tax
- state income tax
- tax break
- tax incentives
- tax evader
- windfall profit tax
б) амер. членские взносы (в профсоюзе, каком-л. обществе)

2) бремя, гнёт, груз, тяжесть

a tax on one's time — что-л., отнимающее у кого-л. уйму времени

a tax on one's strength / health / patience — что-л., отнимающее у кого-л. силы / здоровье / испытывающее чьё-л. терпение

Syn:

obligation, duty, strain I 1., demand 1., burden, load

3) плата по счёту, цена прям. и перен.

4) уст. неодобрение, порицание; обвинение

Syn:

charge 1., accusation, censure 1.
2. гл.
1) облагать налогом; подвергать налоговому обложению

to tax incomes — подвергать доходы налогообложению

Brothels are usually heavily taxed. — Хозяева борделей обычно несут тяжёлое налоговое бремя.

Syn:

assess, impose, levy

2) юр. таксировать, определять размер убытков, штрафа, судебных издержек

to tax the costs of damages — определять стоимость нанесённых повреждений

Syn:

assess

3) амер.; разг. назначать цену; брать плату (за что-л.)

taxed at half-price — продаваемый за полцены

What will you tax me? — И сколько вы с меня хотите?

Syn:

charge 1.

4) чрезмерно напрягать, утомлять, истощать; подвергать испытанию

to tax smb.'s powers, strength / health — отнимать чьи-л. силы / здоровье

She taxes my patience. — Она испытывает моё терпение.

His memory isn't the one he can tax. — Уж напрячься и вспомнить он никак не может.

5) ( tax with)

а) порицать, упрекать (кого-л.)

to tax smb. with ingratitude — упрекать кого-л. в неблагодарности.

б) обвинять (кого-л. в чём-л.), осуждать (кого-л. за что-л.)

to tax smb. with trickery — обвинить кого-л. в мошенничестве

Syn:

censure 2., reprove, blame 2., accuse, charge 1.

6) уст. предписывать, велеть кому-л. сделать что-л.

Англо-русский современный словарь > tax

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