- earnings tax
- "金山词霸2003法学大词典":
入息税
English-Chinese law dictionary (法律英汉双解大词典). 2013.
earnings tax
Look at other dictionaries:
accumulated earnings tax — n: a tax levied on the taxable income of a corporation that is accumulated by the corporation rather than distributed to shareholders and that is not retained for the reasonable needs of the business Merriam Webster’s Dictionary of Law. Merriam… … Law dictionary
accumulated earnings tax — A special tax imposed on corporations that accumulate (rather than distribute via dividends) their earnings beyond the reasonable needs of the business. The accumulated earnings tax is imposed on accumulated taxable income in addition to the… … Black's law dictionary
accumulated earnings tax — A special tax imposed on corporations that accumulate (rather than distribute via dividends) their earnings beyond the reasonable needs of the business. The accumulated earnings tax is imposed on accumulated taxable income in addition to the… … Black's law dictionary
Accumulated Earnings Tax — A tax imposed by the federal government upon companies with retained earnings deemed to be unreasonable and in excess of what is considered ordinary. The federal government produced this tax to deter investors from negatively influencing a… … Investment dictionary
tax-free — ˌtax ˈfree adjective TAX tax free income, investments, activities etc are not taxed: • Most municipal bonds are totally tax free. • He retired with a tax free lump sum (= single large amount of money ) of £80,000. tax free adverb … Financial and business terms
tax — A charge by the government on the income of an individual, corporation, or trust, as well as the value of an estate or gift. The objective in assessing the tax is to generate revenue to be used for the needs of the public. A pecuniary burden laid … Black's law dictionary
earnings — Income. That which is earned; i.e., money earned from performance of labor, services, sale of goods, etc. Revenue earned by an individual or business. Earnings generally include but are not limited to: salaries and wages, interest and dividends,… … Black's law dictionary
earnings — Income. That which is earned; i.e., money earned from performance of labor, services, sale of goods, etc. Revenue earned by an individual or business. Earnings generally include but are not limited to: salaries and wages, interest and dividends,… … Black's law dictionary
earnings before interest and tax — ˌearnings before ˌinterest and ˈtax abbreviation EBIT noun [plural] ACCOUNTING TAX a company s profits for a particular period of time, without counting interest payments on its debt and payment of tax: • Sales rose from A$6.4 billion to A$6.9… … Financial and business terms
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 profit — or taxable profit is used to distinguish between accounting profit or earnings (the number that is generally referred to in financial results for public companies and quoted in the press). Taxable profit is the number that is used to calculate… … Wikipedia
