tax on profits
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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
tax holiday — A period during which a company, in certain countries, is excused from paying corporation tax or profits tax (or pays them on only part of its profits) as an export incentive or an incentive to start up a new industry … Accounting dictionary
tax holiday — A period during which a company, in certain countries, is excused from paying corporation tax or profits tax (or pays them on only part of its profits) as an export incentive or an incentive to start up a new industry … Big dictionary of business and management
tax base — The specified domain on which a tax is levied, e.g. an individual s income for income tax, the estate of a deceased person for inheritance tax, the profits of a company for corporation tax … Accounting dictionary
tax base — The specified domain on which a tax is levied, e. g. an individual s income for income tax, the estate of a deceased person for inheritance tax, the profits of a company for corporation tax … Big dictionary of business and management
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 system in China — Taxes provide the most important revenue source for the Government of the People s Republic of China. As the most important source of fiscal revenue, tax is a key economic player of macro economic regulation, and greatly affects China s economic… … Wikipedia
tax exemption — tax exempt tax exempt 2 adjective TAX 1. tax exempt investments, savings, income etc are not taxed: • a tax exempt savings account • issuers of tax exempt bonds 2. an organization that is tax exempt does not have to pay ta … Financial and business terms
Tax consolidation — is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority owned companies and other entities (such as trusts and partnerships) as a single entity for tax purposes. This… … Wikipedia
tax — 1 vt [Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix] 1: to assess or determine judicially the amount of (costs of an action in court) 2: to levy a tax on tax the corporation tax capital gains tax·er n tax 2 … Law dictionary
tax loss — ➔ loss * * * tax loss UK US noun [C] ► ACCOUNTING, TAX a situation in which a company or investment loses money in a particular period, so there is no tax to pay on it, and in some cases tax paid on profits in previous periods can be got back:… … Financial and business terms
