GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
---|---|---|---|---|---|---|
|
20:05 Dec 6, 2011 |
Hungarian to English translations [PRO] Bus/Financial - Law: Taxation & Customs / bérjegyzék | |||||||
---|---|---|---|---|---|---|---|
|
| ||||||
| Selected response from: Ildiko Laskay Hungary Local time: 17:09 | ||||||
Grading comment
|
Summary of answers provided | ||||
---|---|---|---|---|
5 | addition to standard individual income tax withholding |
| ||
4 | personal income tax base supplement |
| ||
4 | (personal income) tax base addition |
|
personal income tax base supplement Explanation: Remélem, elég érthető így. :) Reference: http://5mp.eu/fajlok/jogiangolszaknyelv/personal_income_tax_... Reference: http://www.nber.org/public_html/confer/2008/pef08/kopczuk.pd... |
| |
Login to enter a peer comment (or grade) |
addition to standard individual income tax withholding Explanation: Értelemszerűen az adóalapot meghaladó levonásról van szó. Még ha kiegészítést is használ a magyar a supplement szó akkor volna jó, ha az előírt adóalapot nem vonták volna le és ahhoz még kellene még levonni, de itt plusz összeget vonnak le, hogy csökkentsék az évi adóbevalláskor jelentkező adóterhet. Ezért lett ez addition (hozzáadott összeg). Úgy is lehet mondani, hogy standard individual income tax withholding additional deduction. Az adóalap pedig a standard income tax. |
| |
Login to enter a peer comment (or grade) |
(personal income) tax base addition Explanation: A tax base + addition összetételt is használják. Clayton & McKervey, P.C. The tax base is increased by the tax base addition in 2011 and 2012 in the case of consolidated income. The tax base addition is 27% in 2011 and will be halved to 13.5% in 2012. The tax base addition will be fully abolished from 2013. www.claytonmckervey.com/attach/worldwide-tax-guide-hungary.... PricewaterhouseCoopers When calculating the income comprising the consolidated tax base, a tax base addition must be applied. In the case of revenues from capital, no tax base addition will have to be applied. The tax base addition will remain 27% in 2011... www.pwc.com/at/de/newsletter/.../438-tax-changes-from-2011.... Deloitte The tax base increasing item added to gross income to form the consolidated tax base (introduced as from 2010) would remain in effect in 2011, but the rate of the tax base addition would be reduced to 13.5% in 2012... www.deloitte.com/assets/Dcom.../Services/.../UK_Tax_Hungary... |
| |
Grading comment
| ||
Login to enter a peer comment (or grade) |
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.