Общая информация о налогах, присутствующих в системе налогообложения Нидерландов.

Министерство Образования Украины

Херсонский Государственный Технический Университет

Отчет

для студенческой конференции кафедры «Финансы и кредит» на тему:

Налоговая система Нидерландов

Выполнил:                                                          студент гр. 3 ФК 3,

Баранов Юрий

Руководитель:                                                             Химченко С.Н.

Херсон 2000

Введение.                                                                                                                                    4

Организационная структура.                                                                                       4

2. Общая информация о налогах, присутствующих в системе налогообложения Нидерландов.                                                                               4

3. Налог на прибыль корпораций(Corporation Tax).                                      7

3.1 Taxpayers                                                                                                                                 7

3.2 Tax base and rates                                                                                                                  7

3.2.1. General                                                                                                                                 7

3.2.2. Tax rates                                                                                                                               7

3.2.3. Determination of profits according to sound business practice                                   7

3.2.4. Depreciation of fixed assets                                                                                               8

3.2.5. Stock valuation                                                                                                                   8

3.2.6. Tax-deductible expenses; mixed expenses                                                                          8

3.2.7. Reserves                                                                                                                                9

3.2.8. Investment allowance                                                                                                         9

3.2.9. Education allowance                                                                                                        10

3.2.10. Tax-deductible donations                                                                                              10

3.2.11. Offsetting of losses                                                                                                         10

3.3. Participation exemption                                                                                                    10

3.3.1. General                                                                                                                               10

3.3.2. Shareholdings                                                                                                                    10

3.3.3. Gains                                                                                                                                    11

3.3.4. Costs                                                                                                                                    11

3.3.5. Converting a permanent establishment into a subsidiary                                            12

3.3.6. Losses resulting from liquidation                                                                                   12

3.3.7. Directive on parent companies and subsidiaries                                                            12

3.4. Fiscal unity; consolidation for tax purposes                                                               12

3.5. Investment institutions                                                                                                     13

3.5.1. General                                                                                                                               13

3.5.2. Conditions                                                                                                                           13

3.5.3. Reserves                                                                                                                              14

3.5.4. Allowance for foreign withholding tax                                                                        14

4. Подоходный налог(Income Tax)                                                                            14

4.1 Taxpayers: residents and non-residents                                                                         14

4.2 Taxbase and rates                                                                                                                15

4.2.1. Taxable income of residents                                                                                             15

4.2.2. Tax rates and personal allowances                                                                               15

4.2.3. Total gross income                                                                                                            16

4.2.4. Non-source-related deductions                                                                                      20

4.3. Employee savings and profit-sharing schemes                                                              21

4.3.1. Employee savings schemes                                                                                                21

4.3.2. Profit-sharing schemes                                                                                                     21

4.4. Foreign employees: the 35% rule                                                                                     22

5. Налог на богатство(Wealth Tax)                                                                         22

5.1. Taxpayers: residents and non-residents                                                                        22

5.2. Tax base and rates                                                                                                               23

5.2.1. Exemptions                                                                                                                          23

5.2.2. Tax rates                                                                                                                             24

5.2.3. Special allowances                                                                                                            24

5.3. Tax returns and assessments                                                                                            24

6. Налог на добавленную стоимость(Value Added Tax and Excise Duty) 25

6.1. Taxable persons                                                                                                                   25

6.2. Tax base                                                                                                                                 25

6.3. Exemptions                                                                                                                            26

6.4. Special arrangements for small businesses (persons) and the agricultural sector 26

6.5. Tax rates                                                                                                                               27

6.6. The new VAT system in the single European market                                                    27

6.7. Tax returns and assessments                                                                                            28

7. Налоги на охрану окружающей среды(Environmental Taxes)         28

7.1. Fuel tax                                                                                                                                 28

7.2. Tax on groundwater                                                                                                           29

7.3. Tax on tap water                                                                                                                  29

7.4. Tax on tap water                                                                                                                  29

7.5. Regulatory energy tax                                                                                                      30

8. Избежание двойного налогообложения на доход, прибыль и богатство(Avoidance of Double Taxation for Taxes on Income, Profits and Wealth)                                                                                                                                     30

8.1. General                                                                                                                                 30

8.2. Methods                                                                                                                                 31

8.2.1. The exemption with progression method                                                                         31

8.2.2. The credit method                                                                                                              31

8.2.3. Deduction as costs                                                                                                             31

Введение.

Причины, побудившие меня к написанию доклада относительно голландского налогообложения, весьма просты. Я побывал в Голландии, где имел ряд контактов «коллегами» родственной специальности и от них услышал о весьма тяжелом бремени налогов, воочию же было видно лишь повсеместное процветание и социальная защищенность. Такой феномен не мог не заинтересовать, и тема доклада вполне закономерна.

Организационная структура.

Верховным органом, принимающим и дополняющим налоговое законодательство, являются Генеральные штаты, законодательный аналог Верховной Рады. Генеральные штаты, точнее представители 2-3 самых крупных партий, победивших на выборах, формируют Кабинет Министров. Отличительной особенностью голландского способа управления налоговой ситуацией является то, что органы контроля и регулирования входят в структуру Министерства Финансов. Существует 2 департамента – Генеральный директорат по налогам, таможенной политике и законодательному обеспечению, а так же Генеральный директорат по налоговому и таможенному администрированию.

Первый из выше упомянутых департаментов занимается корректировкой процесса налогообложения, например, при неэффективности некоего налога подает аналитический доклад в Генеральные штаты с пропозицией изменить, отменить, ограничить действие какого-либо пункта в законодательстве, также директорат участвует в фискальной части составления бюджета.

 Генеральный директорат по налоговому и таможенному администрированию непосредственно следит за выполнением налогового законодательства, собирает перечисленные средства, решает конфликты на почве налогообложения, принимает меры в случае нарушений налогового законодательства.

Если провести аналогию с нашей ситуацией первый Директорат соответствует Комитету по налогообложению и налоговой политике в нашей ВР, а Генеральный директорат по налоговому и таможенному администрированию может быть соотнесен со структурами ГНАУ.

 

Общая информация о налогах, присутствующих в системе налогообложения Нидерландов.

v Категория налогов на прибыль, доход и чистое богатство(taxes on income, profits and net wealth)

 

Income tax.

Income tax is a tax on a person's natural annual income. It is levied at a progressive rate. Personal circumstances are taken into account when making the assessment of the amount of tax to be paid, and certain expenses are tax-deductible. The scheme provides for a personal allowance, the amount of which is dependent on the individual circumstances. There are four tax rates, 33.90%, 37.95%, 50% and 60%. The first two rates include both tax and social security contributions; the last two rates consist solely of tax.

Salaries tax

Income tax has two advance levies, which are a salaries tax, and a dividend tax. The salaries tax and the social security contributions are levied jointly on earned income or benefits. The employer or body paying the benefit deducts the tax and contributions directly from the salary or benefit, and pays these to the Tax Department. Many natural persons pay only salaries tax, and are not subject to income tax. For natural persons with a high income or many tax-deductible items, the salaries tax serves as an advance levy, and they are subsequently issued with an income tax return and an assessment.

Dividend tax

The other second advance levy for income tax is the dividend tax. The corporation paying the dividend withholds dividend tax at a rate of 25% and pays the tax to the Tax Department. Shareholders are liable for income tax on the gross dividend they receive. An amount of this dividend is exempted from income tax, NLG 1,000 for single persons and NLG 2,000 for married persons. For non-residents the dividend tax levied on a dividend is in principle a final levy. Tax conventions generally provide for a lower rate than the 25% mentioned above.

Corporation tax

Corporation tax is levied on the taxable profit of both private and public companies. Foundations (in Dutch 'stichtingen') may also be liable for corporation tax. An important feature of the corporation tax is the participation exemption, which ensures that corporation tax is levied only once on the profit obtained within a group. This means that a company receiving dividends does not have to pay corporation tax on these dividends since the tax has already been paid by the company distributing the dividends. Corporation tax is levied at a rate of 35%. The first NLG 50,000 taxable profit is levied at a rate of 30%.

Wealth tax

Wealth tax is levied on a natural person's total net wealth. The net wealth is the value of the assets less any liabilities. In principle the assets include all property and possessions, for example the person's own home, shares, bonds and savings, together with the capital invested in the person's own business. There are several personal allowances and exemptions. For instance the personal allowance for married couples is NLG 250,000. The tax rate is 0.7%.

Inheritance tax

The Inheritance Tax Act has two forms of tax, which are inheritance tax and gift tax. These taxes are, in general, to be paid by the recipient. There are substantial exemptions from both inheritance tax and gift tax. There are no exemptions from inheritance tax payable upon the inheritance or donation of specific assets, for example property. The rates are the same for these taxes, and depend on the value of the assets that have been received and the relationship between the giver and the recipient. There is a minimum and maximum rate.

Tax on games of chance

The tax on games of chance is levied on prizes that exceed NLG 1,000. The rate is 25%. The organisation awarding the prize generally pays the tax, and the winner receives a net prize.

v Категория налогов и пошлин на товары и услуги( taxes and duties on goods and services)

Import duty.

Import duty is levied on imported goods. This usually amounts to a percentage of the value of the goods being imported. Various rates are applicable, which are determined by the EU. The rates are usually lower for minerals or raw materials, and higher for finished products. Import duty is levied on goods, which are imported from countries outside the EU. The revenue is destined for the EU.

 

Value added tax

Value added tax (VAT) is a general consumer tax included in the price consumers pay for goods and services. Consumers pay this tax indirectly, and companies remit the tax to the Tax Department. All companies pay VAT, although there are a few exceptions. The VAT paid by one company to another may be reclaimed from the VAT to be paid to the Tax and Customs Administration. There are three rates for VAT:

· a general rate of 17.5%;

· a lower rate of 6%, applicable mainly to food and medicines;

· a zero rate, applicable mainly to goods and services in international trade, so that goods can be exported free from VAT.

 

Excise duty

Excise duty is levied on certain consumer goods, i.e. petrol and other mineral oils, tobacco products, and alcohol and alcoholic beverages. A special consumer tax is levied on non-alcoholic beverages. Excise duty, like VAT, is included in the price consumers pay for these goods. The tax is remitted by the manufacturers and importers of the goods liable to excise duty.

 

Taxes on legal transactions

Three taxes on legal transactions are levied in the Netherlands. These are transfer tax, insurance tax and capital duty. Transfer tax is levied on the acquisition of property located in the Netherlands. The rate is 6% of the market value of the property. Insurance tax is levied on insurance premiums at a rate of 7%. The following insurances are exempted from insurance tax: life insurance, accident insurance, invalidity insurance, disablement insurance, medical insurance, unemployment insurance and transport insurance. Capital duty is levied when capital is contributed to companies located in the Netherlands when the capital is comprised of shares. The rate is 0.9% and the tax due is calculated on the value contributed (assets less liabilities), or on the nominal value of the shares, whichever is higher. In certain circumstances an exemption is made for mergers or reorganisations.

 

Motor vehicle tax

Motor vehicle tax is paid on vehicle ownership, except for buses, for which vehicles the tax is paid for the use of the roads. The amount depends on the type and weight (sometimes gross) of the vehicle and for private cars also on the type of fuel the vehicle uses. Furthermore, for private cars and motorcycles, the amount is dependent on the province in which the person/owner is resident or the company/owner is established.

 

Tax on heavy vehicles

The tax on heavy vehicles (also known as the eurovignette) is a tax on vehicles with a gross weight of maximum 12.000 kg or more. It is levied for the use of motorways in the Netherlands. The tax has to be paid before the vehicle uses the motorway. There are two rates of tax, which are based on the number of axles of the vehicle; one rate is for three axles or less, the other for four axles or more. The tax can be paid daily, weekly, monthly or annually. A similar tax, based on a directive of the European Union and a Treaty, is levied in Belgium, Denmark, Germany, Luxembourg and Sweden.

 

Tax on private cars and motorcycles

The tax is included in the price paid by the buyer on the purchase of a private car or motorcycle. It is usually paid by the manufacturer or importer. The tax is dependent on the net listed value of the private car or motorcycle. The minimum tax rate is 10% of the net listed value of the vehicle, unless it is 25 years of age or older.

 

Environmental taxes

There are several environmental taxes in the Netherlands. Fuel tax is to be paid by suppliers or users of mineral oil and other fuels. Since 1 January 1995 taxes are liable for the withdrawal of ground water and the disposal of waste. A regulatory energy tax came into force on 1 January 1996.