связаны с деятельностью, направленной на получение дохода

English translation: (must be) incurred to generate income

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Russian term or phrase:связаны с деятельностью, направленной на получение дохода
English translation:(must be) incurred to generate income
Entered by: danya

16:44 Nov 30, 2017
Russian to English translations [PRO]
Bus/Financial - Finance (general) / taxation
Russian term or phrase: связаны с деятельностью, направленной на получение дохода
Прежде всего, обращаемся к положениям пункта 1 статьи 252 НК РФ, который устанавливает, что для признания для целей налогообложения прибыли расходы должны соответствовать следующим критериям:
1) они должны быть обоснованными;
2) документально подтвержденными;
3) связаны с деятельностью, направленной на получение дохода.

Кто что использует и почему)
danya
Local time: 17:33
(must be) incurred to generate income
Explanation:
OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to ...
https://books.google.com/books?isbn=9264091327 - Перевести эту страницу
OECD - 2010
Provisions for expenses incurred to generate income This category includes the tax provisions that reduce taxable income by the actual expenses incurred in generating that income; for example, economic depreciation of capital investment and reliefs for “reasonable” work-related expenses. Reliefs for reasonable costs ...


Comprehensive Financial Accounting XI
https://books.google.com/books?isbn=8170086639 - Перевести эту страницу
Expenses are voluntarily incurred to generate income". 15. Expenditure Expenditure is the amount of resources consumed. It is long term in nature. It is the benefit to be derived in future. It is the amount spent for the purchase of assets. Expenditures can be made through cash, or exchanged for other assets or commodities ...
Federal Income Taxation - Результат из Google Книги
https://books.google.com/books?isbn=1454860731 - Перевести эту страницу

Richard Schmalbeck, ‎Lawrence Zelenak, ‎Sarah B. Lawsky - 2015 - ‎Law
This category manifests a fundamental principle of taxation: that a person's taxable income should not include the cost of producing that income.... The test by which “personal” travel expenses subject to tax under section 262 are distinguished from those costs of travel necessarily incurred to generate income is embodied in ...

The Report: Oman 2007 - Страница 159 - Результат из Google Книги
https://books.google.com/books?isbn=1902339622 - Перевести эту страницу
Sponsorship fees are restricted to 5% of taxable income in taxation computations. Commission paid to an authorised agent of a non-Omani insurance company operating through an independent approved agent, is limited to 25% of the net premium retained. Expenses or costs that have been incurred to generate income ...
Selected response from:

Remedios
Kazakhstan
Local time: 20:33
Grading comment
OECD is the password) thanks!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2connected with income-generating activity
Zoryana Dorak
4 +1coming from profit-oriented activity
George Pavlov
5are related to business activities
Alida Gonchegulyan
4shall be business-related / shall serve business-related purpose
Vladimir Alekseev, MCIL
4(must be) incurred to generate income
Remedios
4the costs incurred in an organization's efforts to generate revenue
Tanya0104
3related to generating income activities
Vladyslav Golovaty
3are business expenses
Lazyt3ch
Summary of reference entries provided
connected with profit-oriented activity
Turdimurod Rakhmanov

Discussion entries: 2





  

Answers


4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
connected with income-generating activity


Explanation:
connected with income-generating activity

Zoryana Dorak
Ukraine
Local time: 17:33
Specializes in field
Native speaker of: Native in UkrainianUkrainian, Native in RussianRussian
PRO pts in category: 66

Peer comments on this answer (and responses from the answerer)
agree  Tatiana Karymshakova
10 mins
  -> Спасибо!

agree  Jack Doughty
5 hrs
  -> Thanks!
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53 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
coming from profit-oriented activity


Explanation:
:)

George Pavlov
Canada
Local time: 10:33
Specializes in field
Native speaker of: Native in RussianRussian
PRO pts in category: 43

Peer comments on this answer (and responses from the answerer)
agree  Turdimurod Rakhmanov
11 hrs
  -> Thanks!
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57 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
related to generating income activities


Explanation:
soft alternative:)
Activities aimed at alleviating poverty, creating employment and generating income activities are central to the ILO's technical co-operation programmes https://books.google.com.ua/books?id=1OY4CHrdISIC&pg=PA97&lp...

Vladyslav Golovaty
Ukraine
Local time: 17:33
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in RussianRussian
PRO pts in category: 67
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
shall be business-related / shall serve business-related purpose


Explanation:
но это если контекст позволяет вольности : )

Vladimir Alekseev, MCIL
Specializes in field
Native speaker of: Native in RussianRussian
PRO pts in category: 72
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8 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
are business expenses


Explanation:
Гуглоссылка:
"are business expenses" "IRS"
https://www.google.com/search?q="are business expenses"

== BEGIN QUOTE ==

To be deductible as a business expense, the expense must be both “ordinary” and “necessary.“ Ordinary and necessary expenses must also be “reasonable,” or the IRS may disallow the expense. ... Necessary expenses are not tax deductible unless they are also ordinary expenses.Aug 14, 2017

== END QUOTE ==


Lazyt3ch
Local time: 19:33
Native speaker of: Native in RussianRussian
PRO pts in category: 28
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1 day 25 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
(must be) incurred to generate income


Explanation:
OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to ...
https://books.google.com/books?isbn=9264091327 - Перевести эту страницу
OECD - 2010
Provisions for expenses incurred to generate income This category includes the tax provisions that reduce taxable income by the actual expenses incurred in generating that income; for example, economic depreciation of capital investment and reliefs for “reasonable” work-related expenses. Reliefs for reasonable costs ...


Comprehensive Financial Accounting XI
https://books.google.com/books?isbn=8170086639 - Перевести эту страницу
Expenses are voluntarily incurred to generate income". 15. Expenditure Expenditure is the amount of resources consumed. It is long term in nature. It is the benefit to be derived in future. It is the amount spent for the purchase of assets. Expenditures can be made through cash, or exchanged for other assets or commodities ...
Federal Income Taxation - Результат из Google Книги
https://books.google.com/books?isbn=1454860731 - Перевести эту страницу

Richard Schmalbeck, ‎Lawrence Zelenak, ‎Sarah B. Lawsky - 2015 - ‎Law
This category manifests a fundamental principle of taxation: that a person's taxable income should not include the cost of producing that income.... The test by which “personal” travel expenses subject to tax under section 262 are distinguished from those costs of travel necessarily incurred to generate income is embodied in ...

The Report: Oman 2007 - Страница 159 - Результат из Google Книги
https://books.google.com/books?isbn=1902339622 - Перевести эту страницу
Sponsorship fees are restricted to 5% of taxable income in taxation computations. Commission paid to an authorised agent of a non-Omani insurance company operating through an independent approved agent, is limited to 25% of the net premium retained. Expenses or costs that have been incurred to generate income ...


    https://goo.gl/6B8cNb
Remedios
Kazakhstan
Local time: 20:33
Works in field
Native speaker of: Native in RussianRussian
PRO pts in category: 27
Grading comment
OECD is the password) thanks!
Login to enter a peer comment (or grade)

3 days 17 hrs   confidence: Answerer confidence 5/5
are related to business activities


Explanation:
Any activity directed to income generation is a least part of business activity. Usually businesses are focused on profit generation.

Alida Gonchegulyan
Armenia
Local time: 18:33
Native speaker of: Native in ArmenianArmenian, Native in RussianRussian
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4 days   confidence: Answerer confidence 4/5Answerer confidence 4/5
the costs incurred in an organization's efforts to generate revenue


Explanation:
In accounting, expense is money spent or cost incurred in an organization's efforts to generate revenue (and for tax purposes also)


Tanya0104
Russian Federation
Local time: 17:33
Specializes in field
Native speaker of: Native in RussianRussian
PRO pts in category: 4
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Reference comments


11 hrs
Reference: connected with profit-oriented activity

Reference information:
connected with profit-oriented activity


    https://www.multitran.ru/c/m.exe?l1=1&l2=2&s=+%E4%E5%FF%F2%E5%EB%FC%ED%EE%F1%F2%FC%FE%2C+%ED%E0%EF%F0%E0%E2%EB%E5%ED%ED%EE%E9+%ED%E0+%EF%EE%
Turdimurod Rakhmanov
Kyrgyzstan
Specializes in field
Native speaker of: Native in UzbekUzbek, Native in KirghizKirghiz
PRO pts in category: 52
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