†(a) a tax on ownership of land or property payable to the municipal corporation within whose jurisdiction it is located (obsolete); (b) a direct…
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| 单词 | θ220116 |
| 释义 | society > trade and finance > fees and taxes > impost, due, or tax > tax > types of tax > [noun] > tax on businesses (6) corporate tax1863 †(a) a tax on ownership of land or property payable to the municipal corporation within whose jurisdiction it is located (obsolete); (b) a direct… profits tax1903 a tax levied on business or company profits; cf. excess profits at excess, n. 6b. turnover tax1920 The total amount of business done in a given time; also, the amount of goods produced and disposed of by a manufacturer; also, the ‘turning over’… payroll tax1924 a tax levied on a business according to the number of employees on its payroll. S.E.T.1966 selective employment tax. imputation1971 An economic theory of value (see quot. 1965); also (frequently attributive) a form of taxation levied on company profits, usually in imputation system… |
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