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1 impôt
impôt [ɛ̃po]masculine noun( = taxe) tax• je paye plus de 10 000 € d'impôts I pay more than 10,000 euros in tax• impôt direct/indirect/déguisé direct/indirect/hidden tax• faire un bénéfice de 10 000 € avant impôt to make a profit of 10,000 euros before tax► impôt foncier ≈ land tax► impôt sur les plus-values ≈ capital gains tax━━━━━━━━━━━━━━━━━The main taxes in France are income tax ( l'impôt sur le revenu), value-added tax on consumer goods (« la TVA »), local taxes funding public amenities ( les impôts locaux) and two kinds of company tax (« la taxe professionnelle », l'impôt sur les sociétés).Income tax can either be paid in three instalments (the first two, known as « tiers provisionnels », are estimates based on the previous year's tax, while the third makes up the actual tax due), or in monthly instalments (an option known as « mensualisation »). Late payment incurs a 10% penalty known as a « majoration ».* * *ɛ̃ponom masculin taxavant/après impôt — before/after tax
Phrasal Verbs:* * *ɛ̃po1. nm1) (taxe spécifique) tax2)l'impôt — taxation, taxes pl
le recouvrement de l'impôt — tax collection, the collection of taxes
2. impôts nmpl(= contributions) tax sgpayer 1000 euros d'impôts — to pay 1,000 euros in tax
* * *A nm1 ( prélèvement) tax; payer ses impôts to pay one's taxes; payer 2 000 € d'impôts to pay €2,000 in tax; avant/après impôt before/after tax; impôt direct/indirect direct/indirect tax; impôt progressif/proportionnel progressive/proportional tax;B impôts nmpl ( institution) les impôts tax (sg); réduire les impôts to reduce tax; payer des impôts to pay tax.impôt additionnel surtax; impôt sur les bénéfices corporation tax; impôt sur le capital tax on capital; impôt foncier property tax; impôt sur la fortune wealth tax; impôt sur les grandes fortunes, IGF ≈ wealth tax; impôt indiciaire wealth-related tax; impôts locaux local taxes; impôt sur le patrimoine inheritance tax; impôt sur les plus-values capital gains tax; impôt de quotité proportional tax; impôt sur le revenu income tax; impôt sur le revenu des personnes physiques, IRPP personal income tax; impôt sur les sociétés corporate tax, company tax; impôt de solidarité sur la fortune, ISF ≈ wealth tax.ⓘ Impôt sur le revenu A tax payable on income (but not deducted at source) which may be paid in three instalments in arrears or on a monthly basis. An annual tax return ( la déclaration d'impôts) must be completed as part of the process.[ɛ̃po] nom masculin1. [prélèvement] taxl'impôt taxation, taxespayer 1 000 euros d'impôt to pay 1,000 euros in taxes ou (in) taxfinancé par l'impôt paid for out of taxes ou with the taxpayers' moneyimpôt direct/indirect direct/indirect tax2. (figuré & littéraire)These are taxes levied to finance local, departmental or regional government. The best-known are the taxe d'habitation (paid by rent-paying tenants), the taxe foncière (paid by homeowners) and the taxe professionnelle (levied on businesses). The rate of each tax is decided at local level. -
2 produit
produit [pʀɔdyi]masculine noun• le produit de la collecte sera donné à une bonne œuvre the proceeds from the collection will be given to charity* * *pʀɔdɥinom masculin1) ( article) productdes produits — gén goods, products; Agriculture produce [U]
produits agricoles — agricultural ou farm produce [U]
le produit de la vente — the proceeds (pl) of the sale
3) ( résultat) ( de recherche) result; (d'activité, état, de hasard) productc'est un pur produit des médias — he's/she's a media creation
4) Biologie, Chimie, Physique product5) Mathématique product•Phrasal Verbs:* * *pʀɔdɥi, it produit, -e1. ppSee:2. nm(= résultat) productC'est un pur produit de la société de consommation. — He's an archetypal product of the consumer society.
* * *produit nm1 ( article) product; des produits gén goods, products; Agric produce ¢; produit végétal/alimentaire/surgelé/pharmaceutique vegetable/food/frozen/pharmaceutical product; produits alimentaires foodstuffs; produits agricoles agricultural ou farm produce; produits laitiers/pétroliers dairy/petroleum products;2 Fin ( revenu) income; ( bénéfice) profit; vivre du produit de son travail to live on the income from one's work; vivre du produit de sa terre to live off the land; vivre du produit de ses investissements to live on the income from one's investments; vivre du produit de ses biens to live on the income from one's property; le produit de la vente the proceeds (pl) of the sale;3 ( résultat) ( de recherche) result; (d 'activité, état, de hasard) product; c'est le produit de ton imagination it's a figment of your imagination; c'est un pur produit des médias he's/she's a media creation; c'est un pur produit des années 90 he's/she's very much a product of the 90s;4 Biol, Chimie, Phys product; un produit chimique a chemical; produit de combustion product of combustion; produit de décomposition product of decomposition; produit de substitution product of substitution; produit de fission/fissile fission/fissile product;5 Math product; le produit de deux nombres the product of two numbers.produit d'assurance insurance product; produit de base ( aliment) staple food; produit de beauté beauty product; produit chimique chemical; produit de consommation courante consumer product; produit de contraste Méd contrast medium; produit dérivé by-product; produit d'entretien cleaning product, household product; produit d'épargne savings product; produit financier financial product; produit fini finished product; produit intérieur brut, PIB gross domestic product, GDP; produit de luxe luxury product; produit manufacturé manufactured product; produit de marque Comm branded article; produit national brut, PNB gross national product, GNP; produit de substitution substitute.[prɔdyi] nom masculinproduit brut/fini raw/finished productproduits de grande consommation ou de consommation courante consumer goodsproduits alimentaires food, foodstuffsles produits de beauté cosmetics, beauty productsproduits de luxe luxury goods ou articlesproduits pharmaceutiques drugs, pharmaceuticals, pharmaceutical productsle produit d'une matinée de travail the result ou product of a morning's work3. [bénéfice] profit4. FINANCE5. ÉCONOMIE
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