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Net worth tax
| Глоссарий по налогам |
Many european countries impose the net worth tax in the context of property taxation. the taxable base for resident taxpayers is normally the taxpayer`s worldwide net worth, i.e. total assets less liabilities along with deductions and exemptions specially allowed by tax laws.
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Net wealth tax, английский
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Liabilities, английский
- Обязательства, см. financial assets; financial claims
- Обязательства
- Financial commitments that can be summed up as money owed; e.g., similarly, on a balance sheet, liabilities include short-term debt, long-term debt, and accounts payable. the main liabilities of banks are the deposits of their customers.
Deductions, английский
Exemptions, английский
Tax laws frequently provide specific exemptions for persons, items or transactions, etc. which would otherwise be taxed. exemptions may be given for social, economic or other reasons.
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Invoice basis, английский
Method of applying vat to the price at which the goods or service are invoiced, with a deduction for the tax (if any) charged at previous stages.
Temporary importation, английский
- Many countries allow temporary importation without levying customs duties and turnover tax on items which are to be within their borders for only a short time.
- Customs regime under which foreign goods are used for a certain period of time (the term of temporary import) in the customs territory of the russian federation with a full or partial conditional exemption from payment of customs duties and taxes and without application of prohibitions and restrictions of economic nature, established in accordance with the legislation of the russian federation on the state regulation of foreign trade.
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