Glossary entry (derived from question below)
French term or phrase:
base d'imposition
English translation:
taxable amount or basis of assessment
Added to glossary by
Paula McMullan
Nov 25, 2007 14:04
16 yrs ago
29 viewers *
French term
base d'imposition
French to English
Law/Patents
Law: Taxation & Customs
Again, this is the sub-heading in a document concerning non-payment of tax. It talks about the various deductions that are allowed on certain taxes, but the phrase appears more than once in different contexts:
"+++Des bases d'impositions retenues +++
En ce qui concerne les impositions retenues par l'Administration, nous avons noté :
• en I.P.R./I.E.R.
Que les charges de personnel suivantes ont été retenues :
- les revenus accordés à Monsieur X, considéré par la société comme consultant technique, mais retenu comme employé par ces Inspecteurs en raison du fait qu'il est le Directeur d'exploitation (Inscription sur l'organigramme notamment) de Y. La base retenue est USD QQQ au lieu de USD ZZZ que Y affirme payer aux consultants extérieurs).
Sur ce dernier, la non production par Y des feuilles de paie réclamées par cette équipe a été à la +++base de l'imposition+++. Elle intervient pour plus de 90% dans la base imposable retenue.
• en Retenue locative
Seules des sommes comptabilisées comme loyers payés aux bailleurs dont le reversement de la retenue locative n'a pas été justifié ont fait l'objet des +++bases d'impositions+++ de l'amende pour non retenue fixée légalement à 20 %.
Thanks in advance.
"+++Des bases d'impositions retenues +++
En ce qui concerne les impositions retenues par l'Administration, nous avons noté :
• en I.P.R./I.E.R.
Que les charges de personnel suivantes ont été retenues :
- les revenus accordés à Monsieur X, considéré par la société comme consultant technique, mais retenu comme employé par ces Inspecteurs en raison du fait qu'il est le Directeur d'exploitation (Inscription sur l'organigramme notamment) de Y. La base retenue est USD QQQ au lieu de USD ZZZ que Y affirme payer aux consultants extérieurs).
Sur ce dernier, la non production par Y des feuilles de paie réclamées par cette équipe a été à la +++base de l'imposition+++. Elle intervient pour plus de 90% dans la base imposable retenue.
• en Retenue locative
Seules des sommes comptabilisées comme loyers payés aux bailleurs dont le reversement de la retenue locative n'a pas été justifié ont fait l'objet des +++bases d'impositions+++ de l'amende pour non retenue fixée légalement à 20 %.
Thanks in advance.
Proposed translations
(English)
5 +2 | taxable amount or basis of assessment | Wordwatcher |
4 +2 | taxe base | Laszlo Kocsis |
5 | tax basis | AllegroTrans |
Proposed translations
+2
24 mins
Selected
taxable amount or basis of assessment
The above two variants cover most possibilities.
Peer comment(s):
agree |
Victoria Porter-Burns
: I was going to suggest taxable amount
2 hrs
|
agree |
Nina Iordache
: EUROVOC:basis of tax assessment
19 hrs
|
4 KudoZ points awarded for this answer.
Comment: "Thanks so much - I used both your suggestions."
+2
6 mins
French term (edited):
base d\'imposition
taxe base
the tax is computed on the basis of this sum
--------------------------------------------------
Note added at 27 mins (2007-11-25 14:32:18 GMT)
--------------------------------------------------
is the amount on which a taxpayer pays taxes, as for example his/her taxable income in the case of an income tax, the rent for the owner who lets its premises, etc. The tax rate differs for different activities ,therefore including something or not in a certain tax base can mean tax evasion, if it is done in order to pay less tax---for instance if the sum paid to X is considered consulting fee by the company who paid it, given that this type of income falls in a lower tax rate category ,while financial inspectors may consider it as a wage which has higher tax rate--this can cause charges of attempted tax evasion
www-personal.umich.edu/~alandear/glossary/t.html
www.fairtax.org/site/PageServer
--------------------------------------------------
Note added at 27 mins (2007-11-25 14:32:18 GMT)
--------------------------------------------------
is the amount on which a taxpayer pays taxes, as for example his/her taxable income in the case of an income tax, the rent for the owner who lets its premises, etc. The tax rate differs for different activities ,therefore including something or not in a certain tax base can mean tax evasion, if it is done in order to pay less tax---for instance if the sum paid to X is considered consulting fee by the company who paid it, given that this type of income falls in a lower tax rate category ,while financial inspectors may consider it as a wage which has higher tax rate--this can cause charges of attempted tax evasion
www-personal.umich.edu/~alandear/glossary/t.html
www.fairtax.org/site/PageServer
Note from asker:
Thanks so much for your ful answer. It helped to understand what is going on. I awarded points to the first person who answered simply because they helped me with the different slant on the term in different places. Paula |
Peer comment(s):
agree |
JPMedicalTrans
3 hrs
|
thank you
|
|
agree |
Nina Iordache
: It is Tax Base, though! Pls see my note above.
20 hrs
|
multumesc
|
6 hrs
tax basis
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www.qfc.com.qa/files/TAX_Q_and_A.pdf - 256k - View as html
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www.qfc.com.qa/files/QFC_tax_q_a.pdf - 204k - View as html
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