Taxation Flashcards

1
Q

Tax

A

Налог

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2
Q

Income

A

Доход

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3
Q

Income tax imposed

A

Общая сумма налога, подлежащего уплате

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4
Q

Tax credits

A

Кредиты

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5
Q

Income tax owed

A

Чистая сумма налога, подлежащая уплате

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6
Q

Ad Valorem tax

A

НДС

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7
Q

Capital gains tax

A

Налог на прирост капитала

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8
Q

Capital gain

A

Прирост капитала

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9
Q

Ordinary income

A

Обычный доход

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10
Q

Estate tax

A

Налог на передачу имущества по наследству

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11
Q

Inheritance tax

A

Налог, уплачиваемый в связи с получением имущества по наследству

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12
Q

Transfer tax

A

Налог на передачу собственности

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13
Q

Excise tax

A

Акцизный налог

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14
Q

Franchise tax

A

Франшизный налог

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15
Q

Net income

A

Чистый доход

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16
Q

Net worth

A

Чистая стоимость компании

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17
Q

Gift tax

A

Налог на дарение

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18
Q

Income tax

A

Подоходный налог

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19
Q

Progressive tax

A

Прогрессивный налог

20
Q

Proportional tax

A

Пропорциональный налог

21
Q

Regressive tax

A

Регрессивный налог

22
Q

Sales tax

A

Налог с продаж

23
Q

Use tax

A

Налог на использование

24
Q

Withholding tax

A

Налог путём вычетов

25
Q

Taxable year

A

Налоговый год

26
Q

Tax base

A

Налоговая база

27
Q

Consumption

A

Потребление

28
Q

Wealth

A

Благосостояние

29
Q

Consumption tax

A

Налог на потребление

30
Q

Wealth tax

A

Налог на состояние

31
Q

Tax on wages

A

Налог с заработной платы

32
Q

Internal revenue code

A

Кодекс внутренних доходов

33
Q

Gross income

A

Валовый доход

34
Q

Gross receipts

A

Брутто - платежи, общие денежные поступления

35
Q

Adjust gross income

A

Скорректированный валовый доход

36
Q

Taxable income

A

Доход, облагаемый налогом

37
Q

Tax rate

A

Налоговая ставка

38
Q

Exclusions

A

Исключения

39
Q

Inclusions

A

Включения

40
Q

Deductions

A

Вычеты

41
Q

Expenses

A

Расходы

42
Q

Exemption

A

Освобождение от налогов

43
Q

Above the line deductions

A

Разрешённый законом вычеты из облагаемой налогом суммы «выше черты»

44
Q

Itemized deductions

A

Уточнённые вычеты

45
Q

Miscellaneous itemized deductions

A

Смешанные уточнённые вычеты