Реферат: Налоговая система Нидерландов

Содержание

• Херсонский Государственный Технический Университет
• Отчет
• Введение.
• 1. Организационная структура.
• 2. Общая информация о налогах, присутствующих в системе налогообложения Нидерландов.
• 3. Налог на прибыль корпораций(Corporation Tax).
• 3.1 Taxpayers
• 3.2 Tax base and rates
• 3.2.1. General
• 3.2.2. Tax rates
• 3.2.3. Determination of profits according to sound business practice
• 3.2.4. Depreciation of fixed assets
• 3.2.5. Stock valuation
• 3.2.6. Tax-deductible expenses; mixed expenses
• 3.2.7. Reserves
• 3.2.8. Investment allowance
• 3.2.9. Education allowance
• 3.2.10. Tax-deductible donations
• 3.2.11. Offsetting of losses
• 3.3. Participation exemption
• 3.3.1. General
• 3.3.2. Shareholdings
• 3.3.3. Gains
• 3.3.4. Costs
• 3.3.5. Converting a permanent establishment into a subsidiary
• 3.3.6. Losses resulting from liquidation
• 3.3.7. Directive on parent companies and subsidiaries
• 3.4. Fiscal unity; consolidation for tax purposes
• 3.5. Investment institutions
• 3.5.1. General
• 3.5.2. Conditions
• 3.5.3. Reserves
• 3.5.4. Allowance for foreign withholding tax
• 4. Подоходный налог(Income Tax)
• 4.1 Taxpayers: residents and non-residents
• 4.2 Taxbase and rates
• 4.2.1. Taxable income of residents
• 4.2.2. Tax rates and personal allowances
• 4.2.3. Total gross income
• 4.2.4. Non-source-related deductions
• 4.3. Employee savings and profit-sharing schemes
• 4.3.1. Employee savings schemes
• 4.3.2. Profit-sharing schemes
• 4.4. Foreign employees: the 35% rule
• 5. Налог на богатство(Wealth Tax)
• 5.1. Taxpayers: residents and non-residents
• 5.2. Tax base and rates
• 5.2.1. Exemptions
• 5.2.2. Tax rates
• 5.2.3. Special allowances
• 5.3. Tax returns and assessments
• 6. Налог на добавленную стоимость(Value Added Tax and Excise Duty)
• 6.1. Taxable persons
• 6.2. Tax base
• 6.3. Exemptions
• 6.4. Special arrangements for small businesses (persons) and the agricultural sector
• 6.5. Tax rates
• 6.6. The new VAT system in the single European market
• 6.7. Tax returns and assessments
• 7. Налоги на охрану окружающей среды(Environmental Taxes)
• 7.1. Fuel tax
• 7.2. Tax on groundwater
• 7.3. Tax on tap water
• 7.4. Tax on tap water
• 7.5. Regulatory energy tax
• 8. Избежание двойного налогообложения на доход, прибыль и богатство(Avoidance of Double Taxation for Taxes on Income, Profits and Wealth)
• 8.1. General
• 8.2. Methods
• 8.2.1. The exemption with progression method
• 8.2.2. The credit method
• 8.2.3. Deduction as costs