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.