Реферат: Налоговая система Нидерландов

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.