Taxes Flashcards

(104 cards)

1
Q

direct taxes

A

podatki bezpośrednie

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2
Q

indirect taxes

A

podatki pośrednie

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3
Q

income tax

A

podatek dochodowy

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4
Q

personal income tax

A

podatek PIT (dochodowy od osób fizycznych)

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5
Q

corporate income tax

A

podatek CIT (dochodowy od osób prawnych)

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6
Q

excise tax

A

akcyza

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7
Q

service tax

A

podatek VAT (Value-added tax)

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8
Q

sales tax

A

podatek VAT (Value-added tax)

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9
Q

export & import tax

A

cło

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10
Q

environmental tax / tourist tax / resort fee / climate charge

A

podatek klimatyczny

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11
Q

custom duty / custom tariffs

A

cło

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12
Q

gambling tax

A

podatek od hazardu

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13
Q

property tax

A

podatek od nieruchomości

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14
Q

land tax

A

podatek gruntowy

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15
Q

inheritance tax / estate tax

A

podatek od spadków i darowizn

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16
Q

Civil Law Activities Tax (CLAT)

A

podatek od czynności cywilnoprawnych

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17
Q

progressive tax

A

podatek progresywny

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18
Q

regressive tax

A

podatek regresywny

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19
Q

flat tax / proportional tax

A

podatek proporcjonaln

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20
Q

GAAP

A

Generally Accepted Accounting Principles

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21
Q

IFRS

A

International Financial Reporting Standards

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22
Q

IAS

A

International Accounting Standards

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23
Q

IASC

A

International Accounting Standards Committee

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24
Q

outside parties

A

strony trzecie / osoby trzecie

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25
accepted practice
przyjęta praktyka
26
English-speaking countries
kraje anglojęzyczne
27
local accounting standards
lokalne standardy księgowości
28
publicly-traded company
spółka publiczna
29
the matching principle
zasada współmierności
30
the going concern principle
zasada kontynuacji działania
31
the prudence principle
zasada ostrożności
32
the consistency principle
zasada ciągłości
33
tax deductible
odliczalny od podatku
34
tax exile
emigrant podatkowy
35
income tax
podatek dochodowy
36
to abolish tax
znieść podatek
37
tax exempt
zwolniony z podatków
38
tax break / tax relief
ulga podatkowa
39
tax return
zeznanie podatkowe
40
to impose tax
nałożyć podatek
41
to increase tax
podwyższyć podatek
42
tax bracket
próg podatkowy
43
annual general meeting
doroczne zebranie walne
44
account / fiscal report / financial report
sprawozdanie finansowe
45
to receive (an account)
odebrać (sprawozdanie)
46
dividend
dywidenda (wartość stawki)
47
to approve (a dividend)
zatwierdzić dywidendę
48
auditors
audytorzy
49
to reappoint
wyznaczyć ponownie / wybrać ponownie
50
registered office
siedziba
51
proxy
zastępca
52
By Order of (the Board)
Na Polecenie (Zarządu)
53
podatki bezpośrednie
direct taxes
54
podatki pośrednie
indirect taxes
55
podatek dochodowy
income tax
56
podatek PIT (dochodowy od osób fizycznych)
personal income tax
57
podatek CIT (dochodowy od osób prawnych)
corporate income tax
58
akcyza
excise tax
59
podatek VAT (Value-added tax)
service tax
60
podatek VAT (Value-added tax)
sales tax
61
cło
export & import tax
62
podatek klimatyczny
environmental tax / tourist tax / resort fee / climate charge
63
cło
custom duty / custom tariffs
64
podatek od hazardu
gambling tax
65
podatek od nieruchomości
property tax
66
podatek gruntowy
land tax
67
podatek od spadków i darowizn
inheritance tax / estate tax
68
podatek od czynności cywilnoprawnych
Civil Law Activities Tax (CLAT)
69
podatek progresywny
progressive tax
70
podatek regresywny
regressive tax
71
podatek proporcjonaln
flat tax / proportional tax
72
Generally Accepted Accounting Principles
GAAP
73
International Financial Reporting Standards
IFRS
74
International Accounting Standards
IAS
75
International Accounting Standards Committee
IASC
76
strony trzecie / osoby trzecie
outside parties
77
przyjęta praktyka
accepted practice
78
kraje anglojęzyczne
English-speaking countries
79
lokalne standardy księgowości
local accounting standards
80
spółka publiczna
publicly-traded company
81
zasada współmierności
the matching principle
82
zasada kontynuacji działania
the going concern principle
83
zasada ostrożności
the prudence principle
84
zasada ciągłości
the consistency principle
85
odliczalny od podatku
tax deductible
86
emigrant podatkowy
tax exile
87
podatek dochodowy
income tax
88
znieść podatek
to abolish tax
89
zwolniony z podatków
tax exempt
90
ulga podatkowa
tax break / tax relief
91
zeznanie podatkowe
tax return
92
nałożyć podatek
to impose tax
93
podwyższyć podatek
to increase tax
94
próg podatkowy
tax bracket
95
doroczne zebranie walne
annual general meeting
96
sprawozdanie finansowe
account / fiscal report / financial report
97
odebrać (sprawozdanie)
to receive (an account)
98
dywidenda (wartość stawki)
dividend
99
zatwierdzić dywidendę
to approve (a dividend)
100
audytorzy
auditors
101
wyznaczyć ponownie / wybrać ponownie
to reappoint
102
siedziba
registered office
103
zastępca
proxy
104