| Russian | English |
| возможность вычета из налоговой базы | deductibility (Stas-Soleil) |
| вычет из налоговой базы | tax deduction (Stas-Soleil) |
| вычитаемый из налоговой базы | tax deductible (Stas-Soleil) |
| занижение налоговой базы | understatement of the tax base (Alexander Demidov) |
| Многосторонняя конвенция по реализации в рамках договоров соглашений о недопущении двойного налогообложения мер противодействия размыванию налоговой базы и выведению доходов из-под налогообложения | Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (zhvir) |
| налоговая база | taxable income (Taxable income is the amount of income used to calculate an individual's or a company's income tax due. Taxable income is generally described as gross income or adjusted gross income minus any deductions or exemptions allowed in that tax year. Taxable income includes wages, salaries, bonuses and tips, as well as investment income and unearned income. Read more: Taxable Income  investopedia.com Alexander Demidov) |
| налоговая база по налогу на добавленную стоимость | value-added tax base (asked the Chancellor of Exchequer whether he has any plans to increase value added tax base in the United Kingdom. | ... for an alignment of the tax treatment of different sorts of income, a widening of the value-added tax base and the elimination of "the damaging ... Alexander Demidov) |
| налоговая база по налогу на доходы физических лиц | tax base for the personal income tax (Stas-Soleil) |
| налоговая база по налогу на имущество | property tax base (DEFINITION OF "TAX BASE' The assessed value of a set of assets, investments or income streams that is subject to taxation, or the assessed value of a single asset that is subject to taxation. Anything that can be taxed has a tax base. INVESTOPEDIA EXPLAINS 'TAX BASE" The tax base may refer to that of an individual asset, such as the tax base of a house, or a pool of assets, such as the tax base of all houses in a city. For example, the property tax base of a house is its value. The property tax base of a city is the collective value of all taxable real estate in the city. Alexander Demidov) |
| налоговая база по налогу на прибыль | taxable profit (profit that can be legally taxed: • Corporations can deduct their interest expenses from taxable profits. LBED Alexander Demidov) |
| налоговая база по налогу на прибыль | tax base for tax on the profit (ABelonogov) |
| определение налоговой базы | determination of the tax base (123:) |
| сумма расходов и налоговых вычетов, уменьшающих налоговую базу | total expenditures and tax deductions that decrease the taxable income (Alexander Demidov) |
