18:42 Dec 9, 2019 |
French to English translations [PRO] Engineering: Industrial | |||||||
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| Selected response from: Cyril Tollari France Local time: 07:40 | ||||||
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Summary of answers provided | ||||
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4 +2 | savings on variable business license fee [patente] |
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4 | savings on taxation of imported goods / imports ("patente proportionelle") |
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Discussion entries: 6 | |
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economie patente proportionelle savings on variable business license fee [patente] Explanation: économie patente proportionnelle savings on the variable business license fee [patente] Business license fee (patente) : This tax, to which all businesses, whether commercial or professional, are subject, is divided into fixed and variable components. The fixed component is calculated by various formulas, the elements of which include the space utilized and the number of employees. The variable component is 1.2% of the CIF value of imports, surtaxes up to 110% apply https://www.pwc.com/nc/en/doing-business-in-new-caledonia/co... Business license fees (fixed and variable); the variable fee corresponds to 1.2% of the Cost, Insurance, Freight [CIF] value of imports of the company https://www.ey.com/Publication/vwLUAssets/EY-2018-worldwide-...$FILE/EY-2018-worldwide-corporate-tax-guide.pdf la patente n’est pas une autorisation d’exercer mais une taxe due par toute personne physique ou morale qui exerce une activité professionnelle non salariée. Elle est calculée annuellement en fonction du type et des caractéristiques de l’activité professionnelle et se compose : d’un droit fixe qui se décompose en deux parties : une taxe déterminée établie selon la nature de la profession d’après un tarif,une taxe variable qui tient compte des véhicules utilitaires, engins divers, locaux commerciaux. d’un droit proportionnel calculé d’après les opérations en douane. https://dsf.gouv.nc/impots/patente -------------------------------------------------- Note added at 2 hrs (2019-12-09 21:22:26 GMT) -------------------------------------------------- Second link is broken, here it is again https://www.ey.com/Publication/vwLUAssets/EY-2018-worldwide-...$FILE/EY-2018-worldwide-corporate-tax-guide.pdf |
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