| 单词 | tax deposit certificate |
| 释义 | tax deposit certificate tax deposit certificate A certificate issued by HM Revenue and Customs to a taxpayer who has made an advance payment in anticipation of future income tax, capital-gains tax, or inheritance tax. The initial payment must not be less than £500 and should be made to HMRC; deposits of over £100,000 held for one month bear interest which is liable to tax. The certificate may be withdrawn for cash or surrendered to meet a tax demand. A higher rate is paid on the latter. Interest normally runs to the date of encashment but if the certificate is used to pay tax, it runs only to the due date of payment of the liability, not the actual date of payment. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。