| Russian | English |
| авансовые платежи по текущему налогу на прибыль | current income tax prepayments (lop20) |
| база по налогу на прибыль | taxable profit (the part of a profit made by a person or a company on which they must pay tax: "The telecommunications company is at least two years away from making a taxable profit. CBED Alexander Demidov) |
| возмещение налога на прибыль | tax income (Lavrov) |
| Возмещение налога на прибыль к получению | Income Tax Refund Receivable |
| вычет расходов на НИОКР для целей налога на прибыль | research tax credit (Yeldar Azanbayev) |
| Закон "О налоге на прибыль предприятий и организаций" | Corporation Tax Act (при переводе с русского или на русский 4uzhoj) |
| занижение налогооблагаемой базы по налогу на прибыль | understatement of taxable profits (Alexander Demidov) |
| налог на дополнительную прибыль | extra profit tax (НДП; EPT Lavrov) |
| налог на прибыль компаний | company tax (A corporate tax, also called corporation tax or company tax, is a direct tax imposed by a jurisdiction on the income or capital of corporations or analogous legal entities. Many countries impose such taxes at the national level, and a similar tax may be imposed at state or local levels. The taxes may also be referred to as income tax or capital tax. Partnerships are generally not taxed at the entity level. A country's corporate tax may apply to: corporations incorporated in the country, corporations doing business in the country on income from that country, foreign corporations who have a permanent establishment in the country, or corporations deemed to be resident for tax purposes in the country. WK Alexander Demidov) |
| налог на прибыль корпорации | federal corporate income tax (teterevaann) |
| налог на прибыль организаций | corporate profit tax (Russia's lower house of parliament has approved a draft law to cut corporate profit tax by 11%, to reduce the incentive for companies to look for ... The new 9 percent flat corporate profit tax – to be introduced 1st of January 2017 – will put Hungary in a very good position in the international ... Corporate profit tax (CPT). Key characteristics. CPT applies to taxable profits earned by: Entities resident in Ukraine and earned either in ... With aggressive tax competition and low corporate profit tax rates, however, the discriminatory investment policy is reversed and low-productivity. Russia may cut its corporate profit tax rate to 20% from 24% as part of a three-year tax policy plan, Deputy Finance Minister Sergei Shatalov ... Companies generally pay corporate profit tax at a flat rate of 18%. Alexander Demidov) |
| налог на прибыль организаций | corporate income tax (если перевод для России; в Украине называется "налог на прибыль предприятий". В отношении юридических лиц употребляется слово "прибыль", слово "доходы" употребляется применительно к физическим лицам (ср. налог на доходы физических лиц). 4uzhoj) |
| налог на прибыль организаций | corporate profits tax (A separate corporate profits tax, with an initial rate of 45 percent, came into effect in 1986. Alexander Demidov) |
| налог на прибыль организаций | tax on the profit of organizations (E&Y ABelonogov) |
| налог на прибыль от операций на фондовой бирже | Capital Gains Tax |
| налог на прибыль предприятий | corporate income tax (если перевод для Украины; в России называется "налог на прибыль организаций". В отношении юридических лиц употребляется слово "прибыль", слово "доходы" употребляется применительно к физическим лицам (ср. налог на доходы физических лиц) 4uzhoj) |
| налог на прибыль предприятий | corporate tax (в Украине. В России – налог на прибыль организаций 4uzhoj) |
| налог на прибыль доходы предприятий и организаций | tax on profits income of enterprises and organisations (ABelonogov) |
| налог на прибыль хозяйственного общества | corporate tax (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 юридических лиц | corporate profits tax (Corporate Profits Tax is a tax on corporate profits paid by businesses that are C corporations. Corporate profits is an economic indicator that calculates net income using different measures such as profits from current production, book profits and after-tax profits. Corporate profits represent a corporation's income and increasing profits means either increased corporate spending, growth in retained earnings or increased dividend payments to shareholders. These are good indicators for investors to invest money in such corporations. uslegal.com Alexander Demidov) |
| налог на прибыль юридических лиц | corporate profit tax (corporate income tax плохо подходит для перевода в российском контексте, так как тексте могут соседствовать термины "подоходный налог" и "налог на прибыль". Alexander Demidov) |
| налог на прибыль юридических лиц | corporate tax (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 юридического лица | corporate tax (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) |
| Налоги на прибыль | Income Taxes |
| 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) |
| налоговая декларация по налогу на прибыль организаций | corporate income tax return (официальное название в России (aорма по КНД 1151006) 4uzhoj) |
| налоговая декларация по налогу на прибыль предприятия | corporate income tax return (официальное название в Украине 4uzhoj) |
| налогооблагаемая база по налогу на прибыль | profit tax base (Alexander Demidov) |
| налогооблагаемая база по налогу на прибыль | taxable profits (Alexander Demidov) |
| начать подлежать обложению налогом на прибыль организаций | come within the charge to corporation tax (sbmt) |
| начислять налог на прибыль | charge profits tax (по каждому = on each ABelonogov) |
| о налоге на прибыль предприятий и организаций | Concerning Tax on the Profit of Enterprises and Organizations (E&Y) |
| обязательства по налогу на прибыль | profit tax liabilities (Alexander Demidov) |
| отражение в учёте налога на прибыль | profits tax accounting |
| Предоплаченные налоги на прибыль | Prepaid Income Taxes |
| принцип налогообложения, когда прибыль, полученная компанией, не облагается налогом на уровне самой компании, а рассматривается как доход, полученный напрямую её учредителями | pass-through taxation (lev232155643) |
| распределение прибыли компании на дивиденды, пополнение резервов, налоги | appropriation |
| расход по налогу на прибыль | income tax expense (Alexander Demidov) |
| расход по налогу на прибыль | profit tax expense (Alexander Demidov) |
| суммарный налог на прибыль | aggregate profits tax (ABelonogov) |
| текущий расход по налогу на прибыль | current income tax expense (Alexander Demidov) |
| Управление администрирования налога на прибыль | Department for Profits Tax Administration (E&Y ABelonogov) |
| управление администрирования налога на прибыль | income tax office (4uzhoj) |
| условный доход по налогу на прибыль | provisional profits tax income (ABelonogov) |
| условный расход по налогу на прибыль | provisional profits tax expense (ABelonogov) |
