Traduction de «classe d impôt » (Français → Anglais) :

Classified according to the institutional sector of the compiling economy (General government or Other sectors) and include the following components: Taxes on production and imports, Subsidies and Rent.

We are demanding the complete abolition of VAT, and its replacement by a tax on incomes and on wealth which would be highly progressive, to the point where the tax paid by the wealthy classes would make up for the loss of earnings caused by the abolition of indirect taxes.

- simplifying VAT through the universal abolition of both VAT itself and all consumption taxes, which are particularly unfair as they mainly affect lower income classes, and replacing these with a sizeable increase in corporation tax and a steeply graduated tax on all forms of revenue from capital.

For our part, the political objective that we propose to the working classes is that they impose very heavy taxes, not only on speculative capital, but also on the profits of all the large capitalist companies and on the private fortunes of the wealthy, so that the money thus concentrated in the hands of the State can serve to create useful jobs in the public sector.

The Commission proposal provides for the following: with respect to cultural workers: a system for spreading such workers' incomes over several tax years in applying income taxes; with respect to cultural foundations: appropriate tax exemption for cultural foundations approved by Member States; with respect to patronage: appropriate tax deductions for gifts and bequests to approved cultural bodies or institutions, and tax deductions applicable to patronage where a cash gift or bequest is made to an approved body or person in a Member State other than that in which the patron is resident; with respect to succession duty: the system whe ...[+++]reby succession duty can be settled through the surrender of works of art approved by the competent authorities; with respect to the private architectural heritage: an abatement from the valuee of buildings forming part of that heritage which are subject to "cultural servitudes" arising either from legislation relating to listed buildings or from the fact that they are open to the public, where that value serves as a basis for calculating such taxes as land tax, transfer dduty, annual wealth tax and succession duty; and the deduction from the taxable incomes of the taxpayers concerned of expenditure inccurred in conserving and maintaining those buildings; with respect to cultural investments: a system which does not impose tax disadvantages on cultural investments, and in particular will eliminatee possible tax obstacles to the development of cinema and television co-productions; with respect to widening the audiance: that the Member States will not discourage demand for cultural goods and services by applying high rates of value added tax or of other taxes (1) COM(85) 194 - 2 - The Commission has chosen to couch its proposal in the form of a Resolution so that the Council and the Ministers responsible for Cultural Affairs meeting within the Council can enter into a definite political commitment which at the same time forms the f ...

Corporation tax systems: corporate tax systems are generally classified by reference to how they interact with the personal income tax.