单词 | corporation tax |
释义 | corporation tax The tax is charged on the profits (including capital gains) shown in the company’s accounts (as calculated by applying generally accepted accounting practice) after (1) adding back certain nonallowable deductions (such as depreciation and entertaining costs); (2) deducting prior year (or group) losses; and (3) deducting any tax-specific allowances (such as enhanced research and development allowances). Larger companies now pay corporation tax in quarterly instalments. Other companies pay corporation tax nine months after the end of the company’s chargeable accounting period. See also diverted profits tax. https://www.gov.uk/topic/business-tax/corporation-tax •Corporation Tax area of the GOV.UK website |
随便看 |
|
法律词典收录了4854条英汉双解法律词条,基本涵盖了常用法律英语单词及短语词组的翻译及用法,是法律学习的有利工具。