1
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 T AXPAYERS 7
3.2 T AX BASE AND RATES 7
3.2.1. GENERAL7
3.2.2. TAX RATES7
3.2.3. DETERMINATION OF PROFITS ACCORDING TO SOUND BUSINESS PRACTICE7
3.2.4. DEPRECIATION OF FIXED ASSETS8
3.2.5. STOCK VALUATION8
3.2.6. TAX-DEDUCTIBLE EXPENSES; MIXED EXPENSES8
3.2.7. RESERVES9
3.2.8. INVESTMENT ALLOWANCE9
3.2.9. EDUCATION ALLOWANCE10
3.2.10. TAX-DEDUCTIBLE DONATIONS10
3.2.11. OFFSETTING OF LOSSES10
3.3. P ARTICIPATION EXEMPTION 10
3.3.1. GENERAL10
3.3.2. SHAREHOLDINGS10
3.3.3. GAINS11
3.3.4. COSTS11
3.3.5. CONVERTING A PERMANENT ESTABLISHMENT INTO A SUBSIDIARY12
3.3.6. LOSSES RESULTING FROM LIQUIDATION12
3.3.7. DIRECTIVE ON PARENT COMPANIES AND SUBSIDIARIES12
3.4. F ISCAL UNITY; CONSOLIDATION FOR TAX PURPOSES 12
3.5. I NVESTMENT INSTITUTIONS 13
3.5.1. GENERAL13
3.5.2. CONDITIONS13
3.5.3. RESERVES14
3.5.4. ALLOWANCE FOR FOREIGN WITHHOLDING TAX14
4. Подоходный налог(INCOME TAX) 14
4.1 T AXPAYERS: RESIDENTS AND NON-RESIDENTS 14
4.2 T AXBASE AND RATES 15
4.2.1. TAXABLE INCOME OF RESIDENTS15
4.2.2. TAX RATES AND PERSONAL ALLOWANCES15
4.2.3. TOTAL GROSS INCOME16
4.2.4. NON-SOURCE-RELATED DEDUCTIONS20
4.3. E MPLOYEE SAVINGS AND PROFIT-SHARING SCHEMES 21
4.3.1. EMPLOYEE SAVINGS SCHEMES21
4.3.2. PROFIT-SHARING SCHEMES21
4.4. F OREIGN EMPLOYEES: THE 35% RULE 22
5. Налог на богатство(WEALTH TAX) 22
5.1. T AXPAYERS: RESIDENTS AND NON-RESIDENTS 22
5.2. T AX BASE AND RATES 23
5.2.1. EXEMPTIONS23
5.2.2. TAX RATES24
5.2.3. SPECIAL ALLOWANCES24
5.3. T AX RETURNS AND ASSESSMENTS 24
6. Налог на добавленную стоимость(VALUE ADDED TAX AND EXCISE DUTY) 25
6.1. T AXABLE PERSONS 25
6.2. T AX BASE 25
6.3. E XEMPTIONS 26
6.4. S PECIAL ARRANGEMENTS FOR SMALL BUSINESSES (PERSONS) AND THE AGRICULTURAL SECTOR 26
6.5. T AX RATES 27
6.6. T HE NEW VAT SYSTEM IN THE SINGLE EUROPEAN MARKET 27
6.7. T AX RETURNS AND ASSESSMENTS 28
7. Налоги на охрану окружающей среды(ENVIRONMENTAL TAXES) 28
7.1. F UEL TAX 28
7.2. T AX ON GROUNDWATER 29
7.3. T AX ON TAP WATER 29
7.4. T AX ON TAP WATER 29
7.5. R EGULATORY 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. G ENERAL 30
8.2. M ETHODS 31
8.2.1. THE EXEMPTION WITH PROGRESSION METHOD31
8.2.2. THE CREDIT METHOD31
8.2.3. DEDUCTION AS COSTS31
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.
v Категория налогов на прибыль, доход и чистое бо гатство(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.
v 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 relation, e.g. in connection with dividends, reduction of capital and capital contributions. However, (interest) expenses remain deductible, if the tax payer can demonstrate that both the transaction and the loan were entered into for sound business reasons;
