TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ASSIETTE FISCALE [1 record]
Record 1 - internal organization data 2011-06-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- tax base
1, record 1, English, tax%20base
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- tax basis 2, record 1, English, tax%20basis
correct
- basis for taxation 3, record 1, English, basis%20for%20taxation
correct
- basis of taxation 3, record 1, English, basis%20of%20taxation
correct
- taxable base 4, record 1, English, taxable%20base
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The unit of value to which the tax rate is applied to determine the tax due. For property taxes, the tax base is the assessed valuation; for income taxes, the net taxable income. 5, record 1, English, - tax%20base
Record number: 1, Textual support number: 1 CONT
Taxes may ... be classified in accordance with whether their base is income, wealth, or a commodity transaction. Income is the most important of all tax bases in developed countries. 6, record 1, English, - tax%20base
Record number: 1, Textual support number: 1 PHR
Minimum tax base. 7, record 1, English, - tax%20base
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- assiette de l'impôt
1, record 1, French, assiette%20de%20l%27imp%C3%B4t
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- assiette fiscale 2, record 1, French, assiette%20fiscale
correct, feminine noun
- assiette d'imposition 3, record 1, French, assiette%20d%27imposition
correct, feminine noun
- assiette 4, record 1, French, assiette
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Matière assujettie à l'impôt. 3, record 1, French, - assiette%20de%20l%27imp%C3%B4t
Record number: 1, Textual support number: 1 CONT
L'assiette de l'impôt est la base d'imposition sur laquelle il repose. Si l'on veut frapper un capital ou un revenu déterminé, il faut caractériser ce capital ou ce revenu (choix de la matière imposable) et, surtout, préciser où et comment le saisir (évaluation de la matière imposable). Les individus sont frappés d'après leur capacité contributive. Le choix de la matière imposable porte sur les éléments susceptibles de permettre l'appréciation des ressources des contribuables. 5, record 1, French, - assiette%20de%20l%27imp%C3%B4t
Record number: 1, Textual support number: 1 OBS
Voir la rubrique «assiette» dans le Grand Larousse. 6, record 1, French, - assiette%20de%20l%27imp%C3%B4t
Record number: 1, Textual support number: 1 PHR
Assiette de l'impôt minimum. 7, record 1, French, - assiette%20de%20l%27imp%C3%B4t
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- base imponible
1, record 1, Spanish, base%20imponible
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- base del impuesto 2, record 1, Spanish, base%20del%20impuesto
correct, feminine noun
- base impositiva 2, record 1, Spanish, base%20impositiva
correct, feminine noun
- base tributaria 3, record 1, Spanish, base%20tributaria
feminine noun
- base gravable 4, record 1, Spanish, base%20gravable
feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Objeto al cual se aplica la tasa de impuestos, por ejemplo, ingreso, riqueza o el precio de un bien. 5, record 1, Spanish, - base%20imponible
Record number: 1, Textual support number: 1 PHR
determinar la base imponible. 6, record 1, Spanish, - base%20imponible
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