TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TIPO GRAVAMEN [2 records]
Record 1 - internal organization data 2010-11-04
Record 1, English
Record 1, Subject field(s)
- Taxation
- Investment
Record 1, Main entry term, English
- actual tax rate
1, record 1, English, actual%20tax%20rate
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- effective tax rate 2, record 1, English, effective%20tax%20rate
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Because of the differences in figures that companies report in their income tax returns and in their annual reports, the apparent tax rate is not usually the actual tax rate of the company but merely an approximate rate for analytical purposes. Sometimes, companies will state their actual tax rate in their annual report. 3, record 1, English, - actual%20tax%20rate
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Investissements et placements
Record 1, Main entry term, French
- taux d'imposition effectif
1, record 1, French, taux%20d%27imposition%20effectif
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- taux d'imposition réel 2, record 1, French, taux%20d%27imposition%20r%C3%A9el
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Taux égal au quotient obtenu en divisant le total des impôts d'un particulier ou d'une société par le revenu imposable de ce particulier ou le bénéfice imposable de cette société. 3, record 1, French, - taux%20d%27imposition%20effectif
Record number: 1, Textual support number: 1 CONT
En raison des chiffres différents que les compagnies donnent dans leur déclaration d'impôt sur le revenu et dans leur rapport annuel, le taux d'imposition apparent n'est habituellement pas le taux d'imposition réel de la compagnie mais simplement un taux approximatif utilisé à des fins d'analyse financière. Parfois, des compagnies indiquent leur taux d'imposition réel dans leur rapport annuel. 4, record 1, French, - taux%20d%27imposition%20effectif
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
- Inversiones
Record 1, Main entry term, Spanish
- tipo impositivo efectivo
1, record 1, Spanish, tipo%20impositivo%20efectivo
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- tipo efectivo de gravamen 1, record 1, Spanish, tipo%20efectivo%20de%20gravamen
masculine noun
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-11-01
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- tax rate
1, record 2, English, tax%20rate
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- rate of tax 2, record 2, English, rate%20of%20tax
correct
- rate of taxation 3, record 2, English, rate%20of%20taxation
correct
- taxation rate 4, record 2, English, taxation%20rate
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Proportional rate that is applied to the taxable base to obtain the amount of tax contribution. In a system of progressive taxes the tax rate grows with the taxable base. 5, record 2, English, - tax%20rate
Record number: 2, Textual support number: 1 CONT
Tax rates can be applied in a number of ways, but they are usually expressed either as a percentage or as a fixed amount. If expressed as percentage, tax rates can be progressive, flat or, in rare cases, degressive. Whichever type of tax rate is taken, tax rates are applied on the taxable base which, of course, differs depending on the nature of the tax concerned. 6, record 2, English, - tax%20rate
Record number: 2, Textual support number: 1 PHR
Higher, lower, middle, top, upper tax rate. 7, record 2, English, - tax%20rate
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- taux d'imposition
1, record 2, French, taux%20d%27imposition
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- taux d'impôt 2, record 2, French, taux%20d%27imp%C3%B4t
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Taux fixé par une loi fiscale pour le prélèvement d'un impôt sur les bénéfices des sociétés ou sur le revenu des particuliers. 3, record 2, French, - taux%20d%27imposition
Record number: 2, Textual support number: 1 OBS
Il peut s'agir d'un taux uniforme ou d'un taux appartenant à un barème progressif. Lorsqu'il s'agit d'une taxe plutôt que d'un impôt, on parlera du taux de taxation. 3, record 2, French, - taux%20d%27imposition
Record number: 2, Textual support number: 1 PHR
Taux d'imposition inférieur, intermédiaire, moyen, supérieur. 4, record 2, French, - taux%20d%27imposition
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
Record 2, Main entry term, Spanish
- tipo impositivo
1, record 2, Spanish, tipo%20impositivo
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- tipo de gravamen 2, record 2, Spanish, tipo%20de%20gravamen
correct, masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Tasa porcentual que se aplica a la base imponible para obtener la cuota tributaria. 3, record 2, Spanish, - tipo%20impositivo
Record number: 2, Textual support number: 1 OBS
tipo impositivo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 2, Spanish, - tipo%20impositivo
Record number: 2, Textual support number: 1 PHR
aumentar, disminuir los tipos impositivos. 5, record 2, Spanish, - tipo%20impositivo
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