capital stock tax

налог на акционерный капитал
Налог на акционерный капитал корпорации, рассчитываемый как процент от номинальной или установленной стоимости. Ранее существовала особая форма налога на акционерный капитал - налог на декларированную стоимость акционерного капитала, который объединялся с налогом на сверхприбыль.

Англо-русский словарь по инвестициям. 2014.

Смотреть что такое "capital stock tax" в других словарях:

  • capital stock tax — A state level tax, usually imposed on out of state corporations for the privilege of doing business in the state. The tax may be based on the entity s apportionable income or payroll, or on its apportioned net worth as of a specified date. Such… …   Black's law dictionary

  • capital stock tax — A term applied to two taxes of different kinds: one a tax on the property represented by stock in the hands of an individual stockholder, the other a tax on the privilege of existing or doing business in the corporate form which is measured for… …   Ballentine's law dictionary

  • declared value capital stock tax — A former federal excise tax. Helvering v Lerner Stores Corp. 314 US 463, 86 L Ed 343, 62 S Ct 341 …   Ballentine's law dictionary

  • capital gains tax — (CGT) When you sell a capital asset such as a property or shares, the profit is treated as a capital gain rather than income and is subject to Capital Gains Tax. This is the difference between the base cost (i.e. the acquisition cost) and the… …   Law dictionary

  • Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… …   Wikipedia

  • capital gains tax — The tax levied on profits from the sale of capital assets. A long term capital gain, which is achieved once an asset is held for at least 12 months, is taxed at a maximum rate of 20% (taxpayers in 28% tax bracket) and 10% (taxpayers in 15% tax… …   Financial and business terms

  • capital gains tax — CGT A UK tax on capital gains Most countries have a form of income tax under which they tax the profits from trading and a different tax to tax substantial disposals of assets either by traders for whom the assets are not trading stock (e. g. a… …   Big dictionary of business and management

  • Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …   Wikipedia

  • capital stock — see stock Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. capital stock …   Law dictionary

  • capital stock — In common parlance, the shares of stock issued by a corporation and outstanding. Precisely, the amount of money, property or other means authorized by the charter of the corporation and contributed, or agreed to be contributed, by the… …   Ballentine's law dictionary

  • 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

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