-
1 порядок начисления налогов
Banks. Exchanges. Accounting. (Russian-English) > порядок начисления налогов
-
2 gemeinsame
Kontrollinstanz, gemeinsame
(EU) Joint Supervisory Body;
• Kontrollinstrument monitoring instrument;
• Kontrollkarte control card, (Arbeitszeitkontrolle) time card;
• Kontrollkasse cash register;
• Kontrollkommission control commission;
• Kontrollkonto controlling account, checkbook;
• Kontrollkosten supervisory costs;
• Kontrollliste check list (coll.), tally sheet, checkroll, (Arbeiter) time sheet (US);
• Kontrollmarke check [mark], inspection stamp, (Zeitkontrolle) time card (ticket);
• Kontrollmaßnahmen measures of control, controlling measures;
• hochmoderne Kontrollmethode streamlined control (methods);
• Kontrollmuster counter sample;
• Kontrollnummer test (reference, check) number;
• Kontrollorgan controlling (supervisory) body, (Europäischer Gerichtshof) control body, (Staat) state regulator;
• Kontrollorganisation control organization,
Rechtswahl, gemeinsame
joint selection (choice) of law.
Steuerregelung, gemeinsame
common tax system;
• Steuerregister register of taxes;
• Steuerrevision tax inspection (audit[ing], US);
• Steuerrevisor tax inspector (auditor, US);
• Steuerrichtlinien rules of taxation (assessment), tax rules, revenue ruling;
• Steuerrolle tax book (roll, US), assessment roll, (Kommunalsteuern) rate book;
• Steuerrückerstattung refund (repayment) of a tax, tax refund (replacement);
• Steuerrückgang decreasing treasury receipts;
• Steuerrücklage taxation reserve;
• Steuerrückstände back (delinquent) taxes, arrears of taxes, delinquency amount (Br.), tax arrears (deficiency, delinquency, US), (Bilanz) due for taxes, taxes receivable (US);
• Steuerrückstände mit Nachsicht eintreiben to ease tax arrears;
• Steuerrückstellungen (Bilanz) allowance for tax, reserve (provision, deduction) for taxes, tax provision, tax[ation] reserve, future taxation (Br.);
• Steuerrückstellung für nicht entnommene Gewinne provision for taxation on unrealized surpluses;
• Steuerrückstellungen vornehmen to allow for tax, to make provision (allow) for taxation;
• Steuerrückvergütung tax refund (replacement, rebate), reimbursement of taxes, bonification;
• sofortige Steuerrückvergütung on-the-spot tax refund;
• verzinslicher Steuerrückvergütungsschein tax-refund certificate;
• Steuerrückzahlung tax refund (repayment), repayment of duty (tax);
• Steuersache revenue case, fiscal matter;
• Steuersachverständiger tax expert (counsel(l)or). -
3 Steuerregelung
Steuerregelung, gemeinsame
common tax system;
• Steuerregister register of taxes;
• Steuerrevision tax inspection (audit[ing], US);
• Steuerrevisor tax inspector (auditor, US);
• Steuerrichtlinien rules of taxation (assessment), tax rules, revenue ruling;
• Steuerrolle tax book (roll, US), assessment roll, (Kommunalsteuern) rate book;
• Steuerrückerstattung refund (repayment) of a tax, tax refund (replacement);
• Steuerrückgang decreasing treasury receipts;
• Steuerrücklage taxation reserve;
• Steuerrückstände back (delinquent) taxes, arrears of taxes, delinquency amount (Br.), tax arrears (deficiency, delinquency, US), (Bilanz) due for taxes, taxes receivable (US);
• Steuerrückstände mit Nachsicht eintreiben to ease tax arrears;
• Steuerrückstellungen (Bilanz) allowance for tax, reserve (provision, deduction) for taxes, tax provision, tax[ation] reserve, future taxation (Br.);
• Steuerrückstellung für nicht entnommene Gewinne provision for taxation on unrealized surpluses;
• Steuerrückstellungen vornehmen to allow for tax, to make provision (allow) for taxation;
• Steuerrückvergütung tax refund (replacement, rebate), reimbursement of taxes, bonification;
• sofortige Steuerrückvergütung on-the-spot tax refund;
• verzinslicher Steuerrückvergütungsschein tax-refund certificate;
• Steuerrückzahlung tax refund (repayment), repayment of duty (tax);
• Steuersache revenue case, fiscal matter;
• Steuersachverständiger tax expert (counsel(l)or). -
4 declaración
f.1 declaration, annunciation, statement, proclamation.2 testimony, attestation, assertion, testimonial.* * *1 (gen) declaration2 (Also used in plural with the same meaning) (explicación pública) statement, comment■ la artista se negó a hacer declaraciones sobre su divorcio the star refused to comment on her divorce3 DERECHO evidence4 (en bridge) bid\prestar declaración DERECHO to give evidence* * *noun f.1) declaration, statement2) testimony* * *SF1) (=proclamación) declarationdeclaración de derechos — (Pol) bill of rights
no quiso hacer declaraciones a los periodistas — he refused to talk to journalists, he refused to make a statement to journalists
3) [a Hacienda] tax returndeclaración de impuestos, declaración de ingresos, declaración de la renta — income tax return
4) (Jur) [ante la policía, en juicio] statementlas declaraciones de los testigos son contradictorias — the evidence given by the witnesses is contradictory, the witnesses' statements are contradictory
•
prestar declaración — [ante la policía] to make a statement; [en un juicio] to give evidence, testify•
tomar la declaración a algn — to take a statement from sbdeclaración de culpabilidad — plea of guilty, guilty plea
declaración de inocencia — plea of not guilty, not guilty plea
declaración inmediata — Méx verbal statement
declaración jurada — sworn statement, affidavit
5) [de incendio, epidemia] outbreak6) (Naipes) bid* * *1)a) ( afirmación) declarationb) (a la prensa, en público) statementc) ( proclamación) declaration2) (Der) statement, testimony•* * *= assertion, claim, statement, declaration, bid, testimony, communiqué, pronouncement, utterance, testimonial, deposition.Ex. The argument in support of this proposal rests on the following assertions: The main entry is a relic of the early days of the printed book catalog when, for reasons of space and cost of printing, a book was to be represented by one entry only.Ex. The final justification is to be found in the claim that SLIS provide a form of information education that is not provided elsewhere.Ex. Statements conveying preferential relationships between terms indicate which terms are to be treated as equivalent to one another.Ex. Profiles may remain empty declarations of intent in a changing reality.Ex. Try to envisage explaining the significance of a bid of 'two clubs' in contract bridge to someone who has never seen a pack of playing cards.Ex. Sidney Ditzion's assessment of Ticknor as a man who 'loved and trusted the great majority of his fellow citizens' just will not stand the test when compared with the testimony of Ticknor's contemporaries.Ex. The official communiqué issued at the end of the meeting follows: 'The meeting deplores and is deeply shocked by the extensive damage to, and looting of, the cultural heritage of Iraq caused by the recent conflict' = El comunicado oficial emitido al final de la asamble dice: "La asamblea condena y se siente horrorizada por el enorme daño y el saqueo del patrimonio cultural de Irak ocasionado por el reciente conflicto".Ex. However I have pointed out what seem to me to be the more important of the relevant rules and I have tried to summarize their main pronouncements without misrepresentation, despite the unavoidable simplification.Ex. One natural strategy for reducing the impact of miscommunication is selective verification of the user utterance meanings.Ex. Testimonials from the participants showed that the workshops had economic, social and environmental benefits.Ex. The investigation revealed that he had made false statements under oath during sworn oral depositions in proceedings.----* ayuda con la declaración de hacienda = income tax assistance.* declaración bajo juramento = statement under oath.* declaración de conformidad = declaration of agreement.* declaración de culpabilidad = guilty plea.* Declaración de Derechos = Bill of Rights.* declaración de guerra = declaration of war.* declaración de insolvencia = bailout.* declaración de intenciones = policy statement, statement of objectives, mission statement, purpose statement, letter of intent, declaration of intent, vision statement.* declaración de la renta = tax return, income tax, income tax return, income tax statement.* Declaración de los Derechos del Usuario = Library Bill of Rights.* declaración de objetivos = statement of objectives, purpose statement, mission statement, vision statement.* declaración de postura oficial = position paper.* declaración de prensa = press statement.* declaración de principios = statement of principles, value statement, Bill of Rights, declaration of principles, statement of principles.* declaración de propiedad = claim.* declaración jurada = declaration form, form of declaration, deposition, sworn affidavit, affidavit.* declaración pública = public statement.* impreso de declaración de la renta = income tax form, tax form.* prestar declaración = give + evidence.* prestar declaración bajo juramento = testify + under oath.* * *1)a) ( afirmación) declarationb) (a la prensa, en público) statementc) ( proclamación) declaration2) (Der) statement, testimony•* * *= assertion, claim, statement, declaration, bid, testimony, communiqué, pronouncement, utterance, testimonial, deposition.Ex: The argument in support of this proposal rests on the following assertions: The main entry is a relic of the early days of the printed book catalog when, for reasons of space and cost of printing, a book was to be represented by one entry only.
Ex: The final justification is to be found in the claim that SLIS provide a form of information education that is not provided elsewhere.Ex: Statements conveying preferential relationships between terms indicate which terms are to be treated as equivalent to one another.Ex: Profiles may remain empty declarations of intent in a changing reality.Ex: Try to envisage explaining the significance of a bid of 'two clubs' in contract bridge to someone who has never seen a pack of playing cards.Ex: Sidney Ditzion's assessment of Ticknor as a man who 'loved and trusted the great majority of his fellow citizens' just will not stand the test when compared with the testimony of Ticknor's contemporaries.Ex: The official communiqué issued at the end of the meeting follows: 'The meeting deplores and is deeply shocked by the extensive damage to, and looting of, the cultural heritage of Iraq caused by the recent conflict' = El comunicado oficial emitido al final de la asamble dice: "La asamblea condena y se siente horrorizada por el enorme daño y el saqueo del patrimonio cultural de Irak ocasionado por el reciente conflicto".Ex: However I have pointed out what seem to me to be the more important of the relevant rules and I have tried to summarize their main pronouncements without misrepresentation, despite the unavoidable simplification.Ex: One natural strategy for reducing the impact of miscommunication is selective verification of the user utterance meanings.Ex: Testimonials from the participants showed that the workshops had economic, social and environmental benefits.Ex: The investigation revealed that he had made false statements under oath during sworn oral depositions in proceedings.* ayuda con la declaración de hacienda = income tax assistance.* declaración bajo juramento = statement under oath.* declaración de conformidad = declaration of agreement.* declaración de culpabilidad = guilty plea.* Declaración de Derechos = Bill of Rights.* declaración de guerra = declaration of war.* declaración de insolvencia = bailout.* declaración de intenciones = policy statement, statement of objectives, mission statement, purpose statement, letter of intent, declaration of intent, vision statement.* declaración de la renta = tax return, income tax, income tax return, income tax statement.* Declaración de los Derechos del Usuario = Library Bill of Rights.* declaración de objetivos = statement of objectives, purpose statement, mission statement, vision statement.* declaración de postura oficial = position paper.* declaración de prensa = press statement.* declaración de principios = statement of principles, value statement, Bill of Rights, declaration of principles, statement of principles.* declaración de propiedad = claim.* declaración jurada = declaration form, form of declaration, deposition, sworn affidavit, affidavit.* declaración pública = public statement.* impreso de declaración de la renta = income tax form, tax form.* prestar declaración = give + evidence.* prestar declaración bajo juramento = testify + under oath.* * *A1 (afirmación) declarationuna declaración de amor a declaration of love2 (a la prensa, en público) statementel gobierno no ha emitido ninguna declaración al respecto the Government has issued no statement on the matterse negó a hacer declaraciones a la prensa she refused to talk to the press, she refused to make a statement to the press3 (proclamación) declarationla declaración universal de los derechos del hombre the universal declaration of human rightsCompuestos:bill of rightsdeclaration of wardeclaration of independencedeclaration of principlesdeclaration of bankruptcyB ( Der) statement, testimony(ante el juez): el policía me tomó declaración the policeman took my statementtuvo que prestar declaración como testigo he was called to give evidence o to testify o as a witnessCompuestos:customs declarationincome tax returnincome tax returnaffidavit, sworn statement* * *
declaración sustantivo femenino
1
2 (Der) statement, testimony;
prestar declaración como testigo to give evidence, to testify;
declaración del impuesto sobre la renta income tax return
declaración sustantivo femenino
1 declaration
una declaración de principios, a declaration of principles
(de la renta) tax declaration
US tax return
2 (comentario) comment: no quiso hacer declaraciones, he refused to comment
3 Jur statement
prestar declaración, to give evidence, testify
declaración jurada, sworn statement
' declaración' also found in these entries:
Spanish:
abierta
- abierto
- baja
- bajo
- deducirse
- desautorizar
- encajar
- falsedad
- jurada I
- jurado
- maquillar
- prestar
- rectificar
- trampa
- universal
- afirmación
- alcance
- arrancar
- falso
- hacer
- indiscreción
- testimonio
English:
acknowledgement
- announcement
- blunt
- declaration
- evasion
- evidence
- expand on
- frame
- impromptu
- return
- statement
- support
- sworn
- take back
- take down
- tax return
- testimony
- withdraw
- withdrawal
- design
- pronouncement
- tax
- testify
* * *declaración nf1. [manifestación] [ante la autoridad] statement;prestar declaración to give evidence;tomar declaración (a) to take a statement (from)declaración de impacto ambiental environmental impact statement;declaración del impuesto sobre la renta income tax return;declaración jurada sworn statement;declaración del patrimonio = inventory of property, drawn up for tax purposes;declaración de la renta income tax return;2. [afirmación] declaration;han pedido la declaración de zona catastrófica para la región they've requested that the region be declared a disaster area;en sus declaraciones a la prensa, el ministro dijo que… in his statement to the press, the minister said that…;no hizo declaraciones a los medios de comunicación he didn't make any statement to the mediadeclaración de amor declaration of love;declaración de guerra declaration of war;declaración de independencia declaration of independence;declaración de intenciones statement of intent;declaración de principios statement of principles3. [documento] declarationdeclaración universal de los derechos humanos universal declaration of human rights4. [comienzo] [de incendio, epidemia] outbreak* * *fhacer una declaración make a statement;tomar declaración a alguien take a statement from s.o.2 JUR:prestar declaración testify, give evidence* * *declaración nf, pl - ciones1) : declaration, statement2) testimonio: deposition, testimony3)declaración de derechos : bill of rights4)declaración jurada : affidavit* * *1. (de guerra, amor) declaration2. (afirmación pública) statement / comment -
5 cheval
1. masculine nouna. ( = animal) horse ; ( = viande) horsemeat• elle fait combien de chevaux ? what horsepower is it?2. compounds* * *
1.
pl - aux ʃ(ə)val, o nom masculin1) Zoologie horsemiser sur le bon cheval — fig to back the right horse
2) ( activité) horse-riding3) ( viande) horsemeat4) ( personne) real Trojan(vieux) cheval de retour — ( homme politique) war horse; ( récidiviste) habitual offender, old lag (colloq)
5) (colloq) ( femme masculine) pej
2.
à cheval sur locution prépositivePhrasal Verbs:••* * *ʃ(ə)val, ochevaux pl nm1) (= animal) horseà cheval sur [un mur, une branche] — astride, [domaines, territoires] straddling
être à cheval sur qch fig [discipline, sécurité, grammaire, convenances] — to be a stickler for sth
2) AUTOMOBILES (cheval vapeur) horsepower no pl10 chevaux — 10 horsepower (for tax purposes)
10 chevaux fiscaux — 10 horsepower (for tax purposes)
50 chevaux au frein — 50 brake horsepower, 50 b.h.p.
* * *A nm1 Zool horse; cheval sauvage wild horse; à (dos de) cheval on horseback; monter à cheval to ride a horse; à cheval! mount!; promenade à cheval (horse) ride; tenue de cheval riding clothes; remède/traitement de cheval strong medicine; fièvre de cheval raging fever; bon cheval fig right choice; miser sur le bon/mauvais cheval fig to back the right/wrong horse; ⇒ petit, sabot;2 ⇒ Les jeux et les sports ( activité) horse-riding; aimer le cheval to like horse-riding; faire du cheval to go horse-riding;3 ( viande) horsemeat; bifteck de cheval horsemeat steak;4 ( personne) real Trojan; (vieux) cheval de retour ( homme politique) war horse; ( récidiviste) habitual offender, old lag○;B à cheval sur loc prép1 ( à califourchon sur) astride; à cheval sur un mur astride a wall;2 ( s'étendant sur) spanning; à cheval sur deux pays/trois décennies spanning two countries/three decades;3 ( de part et d'autre de) le domaine est à cheval sur la route the estate straddles the road;4 ( entre) in between; à cheval sur le rouge et le violet in between red and purple;5 ( pointilleux sur) être à cheval sur les principes/bonnes manières/horaires to be a stickler for principles/good manners/schedules.cheval d'arçons pommel horse; cheval à bascule Jeux rocking horse; cheval de bataille hobbyhorse; enfourcher son cheval de bataille to get on one's hobbyhorse; cheval de course racehorse; cheval fiscal, CV Fisc unit for car tax assessment; cheval de labour carthorse GB, drafthorse US; cheval de manège riding school horse; cheval marin Zool sea horse; cheval pur sang thoroughbred horse; cheval reproducteur stud horse; cheval de saut Sport vaulting horse; cheval de selle saddle horse; cheval de trait = cheval de labour; cheval de Troie Trojan horse; chevaux de bois merry-go-round horses; chevaux de frise Mil chevaux-de-frise.à cheval donné on ne regarde pas les dents Prov don't look a gift horse in the mouth; ne pas être un mauvais cheval not to be such a bad sort; monter sur ses grands chevaux to get on one's high horse; ce n'est pas la mort du petit cheval it's not the end of the world.( pluriel masculin chevaux) [ʃ(ə)val, o] nom masculinça ne se trouve pas sous le pas ou sabot d'un cheval it doesn't grow on treesfaire du cheval to ride, to go riding3. LOISIRS4. AUTOMOBILE & FINANCE5. MILITAIRE6. ANTIQUITÉ7. [viande] horsemeat8. (familier & péjoratif) [femme]à cheval locution adverbiale2. [à califourchon]3. (familier) [pointilleux]de cheval locution adjectivale2. (familier) [fort] -
6 regolamento
m regulationregolamento dei conti settling of accounts* * *regolamento s.m.1 (dir., amm.) rule, regulation; ( complesso di norme) regulations (pl.), rules (pl.), set of rules: regolamento stradale, rule of the road; il regolamento scolastico, school regulations; regolamento di polizia, police regulation; regolamento municipale, city regulations (o ordinance); regolamenti comunali, municipal bylaws; regolamento del personale, staff regulations; regolamento aziendale, company regulations; regolamento di condominio, condominial rules; regolamento edilizio, building code; regolamento ferroviario, railway regulations; a norma di regolamento, according to the regulations; lo vieta il regolamento, the rule forbids (o the rules forbid) it; applicare il regolamento, to apply the rule (s); attenersi al regolamento, to comply with the rules; contravvenire al regolamento, to break (o to infringe) the rules // regolamento di esecuzione, rules for the enforcement of the law // (dir. comm.) regolamento interno di una società, articles of association // (trib.): regolamenti fiscali, tax regulations; regolamenti doganali, customs regulations2 (comm.) ( pagamento di un conto) settlement, payment, balance: regolamento di un conto, balance of an account; regolamento di un debito, settlement of a debt; regolamento cambiario, payment of bills // ( assicurazioni) regolamento di un danno, assessment of damage // un regolamento di conti fra due bande rivali, (fig.) a showdown (o a settling of scores) between two rival gangs* * *[regola'mento]sostantivo maschile1) (regole) regulations pl.2) (pagamento) payment, settlement•regolamento di condominio — = rules in a block of flats
* * *regolamento/regola'mento/sostantivo m.1 (regole) regulations pl.; attenersi al regolamento to adhere to regulations; conforme al regolamento in keeping with regulations; infrazione al regolamento infringement of the rules2 (pagamento) payment, settlementregolamento di condominio = rules in a block of flats; regolamento di conti settling of scores; regolamento edilizio building regulations; regolamento interno rules and regulations; regolamento di polizia police regulations; regolamento scolastico school regulations; regolamento di sicurezza safety regulations. -
7 Vermögenssteuer
f <Finanz, Steuer, Vw> capital income tax, property tax, wealth tax* * *Vermögenssteuer
tax on property, wealth (personal, US, property, US, net assets, US) tax, (Doppelbesteuerungsabkommen) capital tax;
• fällige Vermögenssteuer property tax payable (US);
• Vermögenssteuer auf Grundbesitz general property tax (US);
• Vermögenssteuer auf bewegliches Vermögen personal property tax (US);
• Vermögenssteuer erheben to make a levy (levy taxes) on capital;
• 100 Pfund Vermögenssteuer für j. festsetzen to rate s. one’s property at L 100 per annum;
• zur Vermögenssteuer veranlagen to assess property for taxation;
• Vermögenssteuerbescheinigung property-tax receipt;
• Vermögenssteuerbestimmungen property-tax provisions;
• Vermögenssteuererklärung listing property for taxation;
• Vermögenssteuerfreibetrag exemption of property (US);
• Vermögenssteuerliste list of taxable property;
• Vermögenssteuerrichtlinien general-property tax rules (US);
• jährliche Vermögenssteuersätze annual rates of property tax;
• Vermögenssteuerveranlagung assessment of property.
См. также в других словарях:
Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… … Wikipedia
tax law — Introduction body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments.… … Universalium
Tax protester (United States) — Part of a series on Taxation Taxation in the United States … Wikipedia
Tax protester statutory arguments — Part of the Taxation in the United States series Tax protest in the United States … Wikipedia
Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy … Wikipedia
Tax — Taxation An aspect of fiscal policy … Wikipedia
Tax treaty — Taxation An aspect of fiscal policy … Wikipedia
tax — {{Roman}}I.{{/Roman}} noun ADJECTIVE ▪ high, low ▪ direct, indirect ▪ flat ▪ basic rate, higher rate (both BrE) … Collocations dictionary
Tax lien — A tax lien is a lien imposed on property by law to secure payment of taxes. Tax liens may be imposed for delinquent taxes owed on real property or personal property, or as a result of failure to pay income taxes or other taxes.Tax liens in… … Wikipedia
Tax protester constitutional arguments — UStaxationTax protester constitutional arguments are assertions that the imposition of the federal income tax violates the United States Constitution. These kinds of tax protester arguments are distinguished from related statutory arguments and… … Wikipedia
Tax Court of Canada — The Tax Court of Canada (TCC), established in 1983 by the Tax Court of Canada Act, is a federal court which deals with matters involving companies or individuals and tax issues with the Government of Canada. It replaced the Tax Review Board, a… … Wikipedia
