- unitary income tax
- n.综合所得税
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
unitary income tax
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income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
unitary — uni·tary / yü nə ˌter ē/ adj 1: having the character of a single thing that is a constituent of a whole; specif: of, relating to, or being a business with subsidiaries in other states or nations that has its state income tax figured by including… … Law dictionary
unitary business — operation, to which unitary apportionment method of reporting business income is applied, is one in which there is high degree of interrelationship and interdependence between, typically, one corporation, which generally is a parent corporation,… … Black's law dictionary
tax — ▪ I. tax tax 1 [tæks] noun [countable, uncountable] TAX an amount of money that you must pay to the government according to your income, property, goods etc, that is used to pay for public services: • The President said he would cut taxes for… … Financial and business terms
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 law — Introduction body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments.… … Universalium
unitary tax — ➔ tax1 * * * unitary tax UK US noun [C or U] TAX ► in the US, a type of business tax that is based on the total income of a large company, rather than on the profits made by a part of that company in one state … Financial and business terms
unitary theory — Under the unitary theory, the sales, property, and payroll of related corporations are combined for nexus and apportionment purposes, and the worldwide income of the unitary entity is apportioned to the state. Subsidiaries and other affiliated… … Black's law dictionary
Corporate tax in the United States — Part of a series on Taxation Taxation in the United States … Wikipedia
California Franchise Tax Board — The California Franchise Tax Board (FTB) collects state personal income tax and corporate income tax of California. [ [http://www.ftb.ca.gov/individuals/txdlnqnt.html Delinquent Taxpayers with name, city, and zip code] ] HistoryIn 1879 California … Wikipedia
Combined reporting — Some jurisdictions permit or require combined reporting or combined or consolidated filing of income tax returns. Such returns include income, deductions, and other items of multiple related corporations, and may compute tax as if such multiple… … Wikipedia
