income tax act

income tax act
док.
сокр. ITA
1) гос. фин., юр. закон о подоходном налоге (закон, который устанавливает порядок исчисления и уплаты физическими лицами налога с полученного дохода, в том числе содержит перечень ставок налога, возможных вычетов и льгот, сроков подачи налоговых деклараций и внесения платежей и т. п.)
2) гос. фин., юр. закон о налоге на прибыль (закон, в котором устанавливается порядок исчисления и уплаты юридическими лицами налога с полученной прибыли)
3) гос. фин., юр., канад. закон "О налоге на прибыль"* (федеральный закон Канады; принят в 1985 г., оставил открытым вопрос о допустимости применения общепринятых принципов бухгалтерского учета (ГААП) при определении прибыли для целей налогообложения, что привело к дальнейшему решению этого вопроса судебными прецедентами и складыванию в системе финансового учета Канады нескольких конфликтующих методов определения прибыли для целей налогообложения)
See:
* * *
закон о подоходном налоге

Англо-русский экономический словарь.

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  • Income Tax Act 1842 — The Income Tax Act 1842 (citation 5 6 Vict c. 35) was an Act of the Parliament of the United Kingdom, passed under the government of Robert Peel, which re introduced an income tax in Britain, at the rate of 7 pence in the pound on all annual… …   Wikipedia

  • Working Party on the Reorganisation of the Income Tax Act 1976 — The Working Party on the Reorganisation of the Income Tax Act 1976 was a committee appointed by the New Zealand government to advise on the appropriate reorganisation of the income tax legislation. The Working Party was set up as a result of… …   Wikipedia

  • Individual Income Tax Act of 1944 — The Individual Income Tax Act of 1944 raised individual income tax rates in the United States and repealed the 3 % Victory Tax.It standardized the value of personal exemptions at $500 per person.Inflation adjusted numbers… …   Wikipedia

  • Income tax in India — The Indian Income Tax department is governed by the Central Board for Direct Taxes (CBDT) and is part of the Department of Revenue under the Ministry of Finance.The government of India imposes an income tax on taxable income of individuals, Hindu …   Wikipedia

  • Income Tax Amendments Act, 2006 — The Tax Amendments Act, 2006 is a Bill in the Canadian Legislature numbered as Bill C 10 of the second session of the 39th Parliament of Canada and containing a controversial clause that some have argued represents censorship of Canadian films.… …   Wikipedia

  • Income Tax Assessment Act 1936 — is an act of the Parliament of Australia. It s one of the main statutes under which income tax is calculated. The act is gradually being rewritten into the Income Tax Assessment Act 1997, and new matters are generally now added to the 1997… …   Wikipedia

  • Income Tax Assessment Act 1997 — is an act of the Parliament of Australia. It s one of the main statutes under which income tax is calculated. The act is a rewrite in plain English of the prior Income Tax Assessment Act 1936. New matters are now generally added to the 1997 act… …   Wikipedia

  • income tax — n: a tax on the net income of an individual or a business compare excise, property tax Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… …   Wikipedia

  • income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …   Universalium

  • Income tax — Public financeAn income tax is a tax levied on the financial income of persons, corporations, or other legal entities. Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or… …   Wikipedia


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