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 Zu

link 1.05.2008 21:40 
Subject: FLOOR STOCKS TAXES tax.
Пожалуйста, помогите перевести.

FLOOR STOCKS TAXES

Что это за налоги такие?

Контекст:
FLOOR STOCKS TAXES ON DISTILLED SPIRITS, WINE, AND BEER - заголовок в налоговом кодексе

Заранее спасибо

 Krio

link 2.05.2008 1:04 
A "floor stocks tax" is an excise tax, change in tax rate or subsidy for a taxpayer's existing inventory. If the tax increases, the taxpayer has to pay an additional tax for inventory on the floor stocks tax's effective date. Conversely, if the tax decreases, the taxpayer receives a tax reimbursement for inventory on the reduced floor stocks tax's effective date.

см. здесь
http://www.thefreelibrary.com/Accounting+for+floor+stocks+taxes-a074802892

по-русски не знаю)

 

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