- higher rate of tax
- гос. фин., брит. = higher rate of income tax* * *высокая ставка налога
Англо-русский экономический словарь.
higher rate of tax
Смотреть что такое "higher rate of tax" в других словарях:
higher rate of tax — The higher rate of tax is 40% in the fiscal year 1998/99 and is applied to taxable income in excess of £27,100. Dresdner Kleinwort Wasserstein financial glossary See also lower rate of tax, basic rate of tax and taxable income … Financial and business terms
basic rate of tax — The basic rate of income tax is 23% in the fiscal year 1998/99 and is applied to taxable income in between £4,300 and £27,100. Dresdner Kleinwort Wasserstein financial glossary See also lower rate of tax, higher rate of tax and taxable income.… … Financial and business terms
lower rate of tax — The lower rate of tax is 20% in the fiscal year 1998/99 and is applied to the first £4,300 of taxable income. Dresdner Kleinwort Wasserstein financial glossary See also basic rate of tax, higher rate of tax and taxable income. Dresdner Kleinwort… … Financial and business terms
higher rate of income tax — In the UK, a rate of income tax that is higher than the basic rate of income tax. For 2005–06 higher rate tax is payable on taxable income, after personal allowances and other allowances, of £32,400 and over. The rate of tax is 40% … Accounting dictionary
higher rate of income tax — A rate of income tax that is higher than the basic rate of income tax For 2005 06 higher rate tax is payable on taxable income, after personal allowances and other allowances, of £32, 400 and over. The rate of tax is 40% … Big dictionary of business and management
higher-rate — adj. Higher rate is used with these nouns: ↑tax … Collocations dictionary
Dual Rate Income Tax — An income tax rate structure in which two different tax rates are charged depending on income levels. All income will be taxed at the lower rate up to the cutoff income tax point and all income above the cutoff point is taxed at the higher rate.… … Investment dictionary
tax threshold — ➔ threshold * * * tax threshold UK US noun [C] TAX, FINANCE, ACCOUNTING ► the level of income or money earned above which people or companies must pay tax, or must pay a higher rate of tax: »The government has announced a rise in the tax… … Financial and business terms
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 deferral — refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be the same. In practice, due to the time value of money, paying taxes in future is usually preferable to paying them now.… … Wikipedia
tax haven — tax havens N COUNT A tax haven is a country or place which has a low rate of tax so that people choose to live there or register companies there in order to avoid paying higher tax in their own countries … English dictionary
