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налог на прибыль предприятий (в Украине. В России – налог на прибыль организаций 4uzhoj); налог на прибыль юридических лиц (A corporate tax is a levy placed on the profit of a firm to raise taxes. After operating earnings is calculated by deducting expenses including the cost of goods sold (COGS) and depreciation from revenues, enacted tax rates are applied to generate a legal obligation the business owes the government. Rules surrounding corporate taxation vary greatly around the world and must be voted upon and approved by the government to be enacted. Read more: Corporate Tax  investopedia.com Alexander Demidov); налог на прибыль хозяйственного общества (A tax that must be paid by a corporation based on the amount of profit generated. The amount of tax, and how it is calculated, varies depending upon the region where the company is located. Use corporate tax in a sentence: "You need to make sure that you will be able to afford any corporate tax that is levied against your company." "The corporate tax was paid in full as the multinational company continued to operate in a profitable manner delivering value to its customers." "My boss is considering moving our corporate offices to the Cayman Islands because he wants to reduce our corporate tax liability in the United States." Read more: investorwords.com Alexander Demidov); налог на прибыль юридического лица (A tax levied on corporations' profits. Because corporations are legal entities separate from their owners, they may be taxed as if they were persons. A corporate tax, then, is the equivalent of the income tax for natural persons. Corporate taxes vary from country to country; in the United States, they are levied at both the federal and state levels. Proponents of the corporate tax argue it guards against excessive profits that may result from unethical or illegal corporate practices, while opponents say that corporations simply pass on the tax to their customers. Farlex Financial Dictionary. © 2012 Alexander Demidov); налог на корпорации; подоходный налог на корпорации |
