INCOME TAX

сокр. IT 1) общ. фин. подоходный налог (налог, взимаемый в виде процента от доходов физических лиц или домохозяйств) Syn: personal income tax See: joint taxation, negative income tax, allocation-of-income rules, allowable expenses, chargeable event, chargeable gain, church tax, circuit breaker, composite rate tax, exclusion ratio, graded tax, imputed income, kiddie tax 2) общ. фин., амер. налог на прибыль (налог, взимаемый в виде процента с прибыли юридических лиц) Syn: profit tax, company tax, company income tax, corporation income tax, corporation tax, corporate tax, corporate income tax, tax on income See: comprehensive income tax, tax on income from capital, deferred tax, direct tax