涉外税务高级税务师职称论文-芬兰税收制度 论文

imposition object, tax rates. Residents of corporate income tax taxable income is a global income minus expenses to every type of income is calculated separately, business loss can't set off the other income. Finland do not impose special capital gains tax. The Finnish foreign companies have special legislation controlled to prevent distribution and hold built on low tax countries income tax from Finland. Finland residents (company or individual) on their income should be controlled from the foreign companies share tax, and no matter whether profits allocation. Legal provisions of foreign company controlled income tax levels below Finland tax 3/5. Live in another country residents of the personal and company should be from Finland's assets, business or professional activity, wages and salaries, dividends, royalties and pay the income tax. Pay the interest of people usually tax exemption. Apply to the Finnish company income tax rate, the current tax rate is 28%, but not pay local income tax, the Finnish foreign branch by the tax rate of 25% pay the income tax. The Finnish company paid to the residents of dividend and royalty by the tax rate of 25% tax, taxation agreement shall be reduced or exempted by the regulation. According to the national law to pay the interest of residents in most cases is exempt from tax. If the company is receiving other eu member states and have the inhabitants of the Finnish company at least 25% of the equity, the dividend received do not impose withholding tax. The Finnish company income tax income share of GDP is not big, and drop. In 1965, 2% in 1975, to 1% in 1992 and 2% in 1989, to 2% in 1990 and 1.7% in 1994, to 0.8% in 1998 and up to 4.1%, one of the main reasons, Finland in 1996 corporate income tax rate will be increased from 25% to 28%.

(3) other provisions: Finland in early 1990, a New Deal credit system. According to this system, when a Finnish company pay a dividend, the company should pay at least has paid for a third of the tax. This tax would be deducted from the shareholders can be paid to individual income tax. In addition, Finland provisions of the year of any losses can be back, and, after 10 years from taxable income of the discount.

2. The individual income tax.

(1) the taxpayers. The inhabitants of Finland and non-resident individuals personal.

(2) imposition object, tax rates. Personal income is divided into capital gains and industrious income. And capital gains from the fees can be deducted from income derived from the main capital, and the cost of the relevant industry only from industry income deducted. Capital gains tax rate is 25% of the central. Capital gains taxes on income according to the capital. When calculating capital gains, should from each sell an asset sale price 购进价 or deduct 30% of the selling price. Diligence according to progressive tax income tax. 42000 mark the following industry income do not impose the income tax, but to levy local income tax. In early 1999, the government of Finland on the individual income tax rates at all levels, in addition to the top, lower generally 0.5%. In addition, according to the inflation rate on income as the common at all levels high 2%. In order to encourage the industry employment, income taxes in the central increased in the labor costs of deducting; In local income taxes increased labor income in the deduction. In addition, individual as well as industry income pay 15% to 19.75% of the local income tax and 1% to 1.5% of the church tax. Personal capital income should be pay local income tax. The residents of the industrious individual income tax rate of 35%, the capital gains tax rate of 25%.