advance corporation tax


advance corporation tax
сокр. ACT гос. фин., брит. авансовый корпоративный налог, авансовый платеж корпоративного налога* (налог, уплачиваемый при осуществлении условного распределения прибыли, напр., при выплате дивидендов; рассчитывался как сумма выплат, умноженная на частное от деления базовой ставки налога на чистый доход акционеров; напр., при ставке в 20% сумма дивидендов умножается на 20/80; уплаченные суммы учитывались при исчислении общего налога на корпорацию; был отменен 6 апреля 1999 г.)
See:

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abbrev.: ACT авансовый корпорационный налог (Великобритания): налог, уплачиваемый при выплате дивидендов и равный сумме нетто-дивидендов, умноженной на частное от деления базовой ставки подоходного налога на чистый доход акционеров (напр., при ставке в 30% сумма нетто-дивидендов умножается на 30/70); уплаченные суммы учитываются при исчислении налогов на акционеров, т. е. они получают налоговый кредит; см. corporation tax;
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авансовый корпорационный налог
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Бухгалтерия и аудит
авансовый корпорационный налог
один из компонентов системы налогообложения с условным начислением; уплата личного подоходного налога акционера на дивиденд и налога компании на прибыль за тот период, за который выплачены дивиденды abbrАСТ

Англо-русский экономический словарь.

Смотреть что такое "advance corporation tax" в других словарях:

  • Advance corporation tax — (ACT) was the scheme under which companies made an advance payment of corporation tax when they distributed dividend payments to shareholders. This payment was then offset against the company s final corporation tax bill. Certain recipients, such …   Wikipedia

  • advance corporation tax — When a company paid a dividend it also paid a percentage of the amount of the distribution to the Inland Revenue as ACT. The company could then set off the amount of ACT against its liability to mainstream corporation tax. ACT was abolished on… …   Law dictionary

  • advance corporation tax — Also known as ACT. Dresdner Kleinwort Wasserstein financial glossary corporation tax liabilities are normally payable nine months after the end of the chargeable accounting period to which they relate. However, where a company pays a dividend (… …   Financial and business terms

  • advance corporation tax — ACT Formerly, an advance payment of corporation tax, payable when a company made a qualifying distribution ACT paid in an accounting period could be set against the gross corporation tax due for the period. ACT was abolished in 1999. Larger… …   Big dictionary of business and management

  • advance corporation tax — ACT Formerly, an advance payment of corporation tax payable when a company made a qualifying distribution. ACT was abolished on 6 April 1999, although rules exist to permit the recovery of payments prior to this date. Larger companies must now… …   Accounting dictionary

  • Advance Corporation Tax — /ədˌvɑ:ns ˌkɔ:pə reɪʃ(ə)n tæks/ noun a tax (abolished in 1999) which was paid by a company in advance of its main corporation tax payments. It was paid when dividends were paid to shareholders and was deducted from the main tax payment when that… …   Dictionary of banking and finance

  • Advance Corporation Tax — Fin formerly, in the United Kingdom, a tax paid by a company equal to a percentage of its dividends or other distributions of profit to its shareholders. It was abolished in 1999 …   The ultimate business dictionary

  • Advance Corporation Tax - ACT — The prepayment of corporate taxes by companies in the United Kingdom that distributed dividend payments to shareholders. The tax, which was introduced in 1973, was abolished in 1999 by then Prime Minister Gordon Brown; however, a 10% tax relief… …   Investment dictionary

  • irrecoverable advance corporation tax — Formerly, advance corporation tax paid that could be set against the current year s gross corporation tax (GCT) or carried back against GCT arising on profits for the accounting periods beginning in the preceding six years, as it exceeded the… …   Accounting dictionary

  • surplus advance corporation tax — Formerly, the advance corporation tax paid in an accounting period in excess of the maximum available for set off against gross corporation tax. Advance corporation tax was abolished with effect from 1 April 1999 …   Accounting dictionary

  • recoverable advance corporation tax — Formerly, advance corporation tax (ACT) that could be set off in full against the current year s gross corporation tax liability or set back against gross corporation tax for accounting periods beginning six years preceding the current accounting …   Accounting dictionary


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