Реферат: Налоговая система Нидерландов

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