-
1 Autoentrepreneur
New business structure introduced in 2009, to encourage entrepreneurship in France. The system has proved even more successful than predicted, and hundreds of thousands of people signed up for the new status in the first six months. The great attraction and innovation of this system is its simplicity. In the past, setting up as a sole trader or self-employed in France was a very complex formality, involving registration with at least three different organisations (depending on the nature of the work), for tax, social security and health service benefits; it was also fiscally heavy, with high contributions to the various "caisses", bearing no relation at all to actual earnings during the first two years.The new "statut de l'autoentrepreneur" has done away with all this; signing up is a simple process, done on line, and those choosing this status have one single periodic payment to make, covering all their social security and health contribution charges, and even income tax. Payments are strictly based on actual earnings, so a self employed person who earned only 10 Euros in a poor month now pays his social security charge as a proportion of the sum actually earned. There are three contribution rates, depending on the nature of the activity, sales, services or professional consultancy.Anyone can sign up for this new status, which covers not only the self employed, but also those who have a job with an employer, but also wish to undertake entrepreneurial activities as a sideline.A secondary advantage of this new system has been to bring into the system people who previously did the odd job on the side here and there, but never declared these earnings, on account of the complexity and expense of the previous systems..Dictionnaire Français-Anglais. Agriculture Biologique > Autoentrepreneur
-
2 représenter
représenter [ʀ(ə)pʀezɑ̃te]➭ TABLE 11. transitive verba. [peintre, romancier] to depict ; [photographie] to showb. ( = symboliser, signifier) to represent• ils représentent 12% de la population they represent 12% of the populationc. ( = jouer) to perform ; ( = mettre à l'affiche) to perform• « Hamlet » fut représenté pour la première fois en 1603 "Hamlet" was first performed in 1603d. ( = agir au nom de) [+ ministre, pays] to represent2. reflexive verba. ( = s'imaginer) to imagineb. ( = survenir à nouveau) si l'occasion se représente if the occasion presents itself* * *ʀəpʀezɑ̃te
1.
1) ( figurer) [tableau, dessin] to depict, to show; [peintre] to depict [paysage, situation]; to portray [personne]le décor représente un jardin — Théâtre the scene shows a garden
2) ( exprimer) to represent3) ( équivaloir à) to represent; ( signifier) to meanle vin représente 60% de la consommation d'alcool — wine accounts for 60% of alcohol consumption
4) ( être mandataire de) to represent
2.
se représenter verbe pronominal1) ( s'imaginer) to imagine [conséquences, scène, personne]2) ( survenir à nouveau) [occasion] to arise again; [problème] to crop up again3) ( être à nouveau candidat)se représenter aux élections — to stand GB ou run US for election again
* * *ʀ(ə)pʀezɑ̃te vt1) [image] to show, to depictLe tableau représente un enfant et un chat. — The picture shows a child with a cat.
2) (= symboliser) to represent3) POLITIQUE, [élu] to represent4) (= donner) [pièce, opéra] to perform* * *représenter verb table: aimerA vtr1 ( figurer) [tableau, dessin] to depict, to show; [peintre] to depict [paysage, scène, milieu, situation]; to portray [personne]; le décor représente un jardin Théât the scene shows a garden; le peintre l'a représenté en empereur romain the painter has portrayed him as a Roman emperor; on l'a représenté comme un héros he has been portrayed as a hero;2 ( exprimer) to represent; représenter les sons par des symboles to represent sounds by symbols; que représente ce signe? what does this sign represent?; face au reste, il représente la modération compared to the rest, he represents the moderate position; elle représente bien l'esprit de son époque she typifies the spirit of her age;3 ( équivaloir à) to represent; ( signifier) to mean; le prix d'une voiture représente deux ans de salaire a car represents two years' salary; cela représente trop de sacrifices/frais it means too many sacrifices/too much expense; il représente, à leurs yeux, le parfait employé in their eyes he is the perfect employee; les enfants représentent les deux tiers de la population children make up two thirds of the population; le vin représente 60% de la consommation d'alcool wine accounts for 60% of alcohol consumption; ce qui, à mes yeux, représente un exploit which, to my mind, is a considerable achievement;4 ( être mandataire de) to represent [personne, communauté, organisation]; se faire représenter par to be represented by; représenter la France à l'ONU/un congrès to represent France at the UN/a conference; représenter qn auprès d'un tribunal to represent sb in court;5 Comm to represent [entreprise];7 ( faire percevoir) fml représenter qch à qn to point sth out to sb; représentez-lui les avantages de ce contrat point out the advantages of the contract to him/her.B se représenter vpr1 ( s'imaginer) to imagine [conséquences, scène, personne]; je me représente comment ça s'est produit I can imagine how it happened; on se la représente très bien en premier ministre one can just see her as Prime Minister; on a du mal à se le représenter en vaincu it's hard to see him as a beaten man; représentez-vous cette pauvre femme just picture that poor woman;2 ( survenir à nouveau) [occasion] to arise again; [problème] to crop up again; se représenter à qn or à l'esprit de qn [idée] to occur to sb again, to cross sb's mind again; lorsque l'occasion se représentera next time the opportunity arises; l'occasion ne se représentera pas there won't be another opportunity;3 ( être à nouveau candidat) se représenter à un examen to resit GB ou retake an examination; se représenter aux élections to stand GB ou run US for election again.[rəprezɑ̃te] verbe transitifla scène représente un intérieur bourgeois the scene is ou represents a middle-class interior2. [incarner] to representelle représentait pour lui l'idéal féminin she represented ou symbolized ou embodied the feminine ideal for himles produits de luxe représentent 60 % de nos exportations luxury items account for ou make up 60% of our exportsle loyer représente un tiers de mon salaire the rent amounts ou comes to one third of my salary5. [être le représentant de] to representle maire s'est fait représenter par son adjoint the mayor was represented by his deputy, the mayor sent his deputy to represent himsi vous n'êtes pas disponible, faites-vous représenter if you are not available, have someone stand in for you ou delegate someone6. COMMERCE to be a representative of ou for[mettre en garde quant à] to point out (separable)elle me représenta les avantages fiscaux de son plan she pointed out to me the tax benefits of her plan8. [traite] to present for payment again————————se représenter verbe pronominal intransitif2. [se manifester à nouveau - problème] to crop ou to come up againune occasion qui ne se représentera sans doute jamais an opportunity which doubtless will never again present itself————————se représenter verbe pronominal transitifreprésentez-vous le scandale que c'était à l'époque! just imagine ou think how scandalous it was in those days!
См. также в других словарях:
Tax expense — At its simplest, a company s tax expense, or tax charge, as it sometimes called, is computed in by multiplying the income before tax number, as reported to shareholders, by the appropriate tax rate. In reality, the computation is typically… … Wikipedia
Tax Expense — A liability owing to federal, state/provincial and municipal governments. Tax expenses are calculated by multiplying the appropriate tax rate of an individual or business by their income before taxes, after factoring in such variables as non… … Investment dictionary
deferred tax expense — A non cash expense that provides a source of free cash flows.. Amount allocated during the period to cover tax liabilities that have not yet been paid. Bloomberg Financial Dictionary … Financial and business terms
Tax Deduction — A deduction from gross income that arises due to various types of expenses incurred by a taxpayer. Tax deductions are removed from taxable income (adjusted gross income) and thus lower the overall tax expense liability. Different regions have… … Investment dictionary
expense — ex·pense 1 n: financial burden or outlay; specif: an item of business outlay chargeable against revenue for a specific period busi·ness expense: an expense made in furtherance of one s business esp. as part of the cost of operating a business in… … Law dictionary
expense — ex‧pense [ɪkˈspens] noun 1. [countable, uncountable] ACCOUNTING an amount of money that a business or organization has to spend on something: • Most advertisers look upon advertising as an expense and not an investment, which is a mistake. • The… … Financial and business terms
Expense management — The system and/or systems deployed by a business to process, pay, and audit employee initiated expenses. These costs include, but are not limited to, expenses incurred for travel and entertainment. Expense management includes the policies and… … Wikipedia
Tax shelter — Tax shelters are any method of reducing taxable income resulting in a reduction of the payments to tax collecting entities, including state and federal governments. The methodology can vary depending on local and international tax laws.In North… … Wikipedia
Tax bracket — Tax brackets are the divisions at which tax rates change in a progressive tax system (or an explicitly regressive tax system, although this is much rarer). Essentially, they are the cutoff values for taxable income mdash; income past a certain… … Wikipedia
tax — [n1] charge levied by government on property, income assessment, bite*, brokerage, capitation, contribution, cost, custom, dues, duty, excise, expense, fine, giveaway*, imposition, impost, levy, obligation, pork barrel*, price, rate, salvage,… … New thesaurus
tax write–off — n: a tax deduction of an amount of depreciation, expense, or loss cancelled the debt and took a tax write off on the loss Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary