Налоговая система Нидерландов

БОЛЬШАЯ ЛЕНИНГРАДСКАЯ БИБЛИОТЕКА - РЕФЕРАТЫ - Налоговая система Нидерландов

Налоговая система 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.

1. 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.

2. Общая информация о налогах, присутствующих в системе налогообложения

Нидерландов.

* 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.

* 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.

3. Налог на прибыль корпораций(Corporation Tax).

3.1 Taxpayers

Corporation tax is levied on companies established in the Netherlands

(resident taxpayers) and by certain companies not established in the

Netherlands, which receive income in the Netherlands (non-resident

taxpayers). In this context the term 'company' includes corporations with a

capital consisting of shares, co-operatives, and other legal entities

conducting business. The main types of companies referred to in the

Corporation Tax Act are the public company (NV) and the private company

with limited liability (BV).

Whether a company is deemed to be established in the Netherlands depends on

the individual circumstances. Factors of relevance include the location of

the effective management, the location of the head office, and the location

of the shareholders' general meeting. Under the Corporation Tax Act all

companies incorporated under Dutch law are regarded as being established in

the Netherlands.

3.2 Tax base and rates

3.2.1. General

Corporation tax is levied on the taxable amount, which is the taxable

profits made by the company in a particular year less deductible losses.

The taxable profits are the profits less tax-deductible donations. In

principle the profits should be calculated in accordance with the

provisions laid down in the Income Tax Act to determine the business

profits of natural persons. In certain cases additional stipulations made

in the Corporation Tax Act are also applicable. Under certain conditions it

will be permitted to taxpayers to compute their taxable profit in currency

other than the guilder (the ‘functional currency’) for a period of at least

10 years.

3.2.2. Tax rates

Corporation tax is levied at a rate of 30% of taxable profits.

3.2.3. Determination of profits according to sound business practice

The profits should be determined according to sound business practice and

consistent accounting methods. The concept of sound business practice has

mainly been developed in case law. For example unrealized losses may be

taken into consideration, while unrealized profit may be ignored. The

requirement of consistent accounting methods means that the method of

determining profits may be changed only if this is compatible with sound

business practice. Companies exploiting sea-going vessels may opt for a

tonnage-based profit determination, providing that certain requirements are

met. An important requirement is that the decision is binding for a period

of ten years.

3.2.4. Depreciation of fixed assets

The depreciation of fixed assets for tax purposes is a statutory

requirement. In principle taxpayers are free to choose a depreciation

method. The method chosen must be in accordance with sound business

practice. The linear method of depreciation is generally used. A less

common method of calculating depreciation is the declining balance method.

In case law, the latter method is accepted only for fixed assets with a

steadily declining use with age. A combination of both methods, i.e.

depreciation according to a declining percentage, may also be used.

Goodwill may only be depreciated if the goodwill has been purchased from a

third party; goodwill generated by the company itself cannot be

depreciated. An accelerated depreciation is permitted for certain fixed

assets, of which the most important are:

. energy-saving fixed assets and other environmentally-friendly fixed

assets;

. sea-going vessels;

. intangible assets, providing these belong to a business that has been

purchased which was not established in the Netherlands.

This is subject to restrictions.

3.2.5. Stock valuation

The following stock valuation methods are permitted: valuation based on

cost, valuation based on cost or market value (whichever is lower), or the

base stock method. Valuation at cost is in accordance with sound business

practice, unless the market value is significantly lower than the cost. In

this system unrealized profit is ignored, while unrealized losses can be

taken into account directly. The value of the stock can be determined by

either the FIFO or LIFO method. Subject to certain conditions, case law

also permits the use of the base stock system.

3.2.6. Tax-deductible expenses; mixed expenses

The basic principle of the determination of the profits is that all

expenses associated with business operations are tax-deductible. If an

expense can be regarded as commercially sound then its value is not of

importance. However, the deductibility of certain business expenses is

subject to restrictions. This concerns mixed expenses, which are business

expenses with a private element. Non-deductible expenses include costs

connected with pleasure craft used for entertainment purposes and fines.

The limitations on deductibility of expenses are more strict for companies

with one or more natural persons holding a substantial interest in the

company, who also work(s) for the company. Basically, a natural person has

a substantial interest if he holds 5% or more (direct or indirect) of the

share-capital of the company. In that case 10% of the company's costs in

connection with food, drinks, tobacco, representation including receptions

and entertainment, seminars, excursions etc., are not deductible. The

company can opt for a fixed amount of NLG 3,200 per substantial interest

holder, who also works for the company, to be treated as non-deductible.

The Corporation Tax Act gives an inexhaustive list of deductible and non-

deductible expenses. The following expenses are always deductible:

. profit shares paid to directors and other staff as remuneration for

employment;

. profit shares paid to creditors other than founders, shareholders or

other persons entitled to shares in the corporation;

. profit shares paid in connection with licences, patents, etc., to persons

other than founders, shareholders or persons otherwise entitled to shares

in the corporation;

. profit shares paid by an insurance company to its policyholders;

. the costs of incorporation and of alterations in the capital.

In the Netherlands no thin capitalization rules exist. Since January 1997

limitations on the deductibility of intercompany interest expenses have

been introduced in the Corporate Income Tax Act. The (interest) expenses on

intercompany loans are not deductible in basically two types of situations:

(interest) expenses arising from indebtness in the shareholder/susidiary