SMALL COMPANIES RATE

SMALL COMPANIES RATE
(ставка для мелких компаний) Ставка корпорационного налога (corporation tax) в Великобритании, по которой облагаются доходы компаний, не превышающие определенных доходов за определенный год, т.е. сниженная по сравнению с полной ставка корпорационного налога. Ставка налога и предельные доходы, к которым она применима, от года к году меняются; например, в 1992 г. компания, заработавшая менее 250 000 ф. ст., платила корпорационный налог по ставке 25% вместо полной ставки, равной 33%.


Финансы: Оксфордский толковый словарь. — М.: Весь Мир. . 1998.

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  • small companies rate — A reduced rate of corporation tax applied to small companies with taxable profit below ₤300,000. The rate is 10 per cent on the first ₤10,000 of profit with a marginal rate of 22.5 percent on profits between ₤10,000 and ₤50,000. 20 per cent… …   Law dictionary

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