芬兰税收制度的特点及新世纪初的安排 论文
关键字：马克 芬兰 征收 所得 公司 增加 居民 税率 所得税 政府
-Finland tax system and the characteristics of the beginning of new century arrangement paper
Key word: mark Finland income tax increase on the residents income tax of the government
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Finland the main characteristics of the tax system
The main features of Finland tax system:
1. Without fee on taxes. In 1999 the central government budget, for example: by individual income tax, property tax, miscellaneous income, the government loan interest and state-owned enterprise profit margins, borrowing a budget four total income 187.1 billion mark. Among them, the personal income tax and property taxes for 152.2 billion mark, accounted for 81.3%. Miscellaneous income, eliminate from the eu a subsidy of state-owned enterprises, sold shares, lottery casino income, there are only 10 billion mark, accounting for 5.3% of total revenue. The government department in charge of foreign ministry visa application, such as the judiciary ZhaMei income, fishing and hunting fee charges, few projects, and tax burden is heavy. In recent years, Finland appeared hope for raising the "charge" special object, reduce the voices of the ordinary tax burden, but it seems that the change to very carefully up to tax as the main body system is not divided.
2. The high concentration of taxation. The Treasury Department is responsible for Finland tax for tax legislation service. The Treasury for the central and local governments set up tax advice, hand in parliament passed before implementation. In addition, any other departments and agencies are not set up any power of taxes, also did not have the right to put forward a fine charging projects and project. The local government only according to the central government's decision categories of taxes and the local economic conditions, decide on the level of the tax rate. Therefore, whether in Finland live or business, in addition to the pay taxes, people almost no fee to handle affairs concept.
3. "a bag two lines". The government can be likened to a big sack. The government tax and other incomes of all into this only big pocket. The government's public spending also not unified from big bag to the tao. But the public spending, the government will give guarantee, which should ensure that taxpayers of public spending program also have power supervision. In addition, the tax laws and institutions and various fees in accordance with the tax law the agency is actual taxes are two lines. The Treasury Department and revenue business tax completely independent of the two organizations, two sets of group. In Finland, never allowed to charge their fees and expenses or use or intercept taxes and fees.
4. Employers (public department and the enterprise) is the key link of tax. As the state of the main body of the income tax, mainly rely on employers declared to the tax authorities. The employer (include a company) have a perfect and strict accounting and auditing system, so the accuracy of income tax return function get the wang. Because employers declare and reduce their employer taxes on the immediate interests of the closely linked. At the taxpayer and the employer before declared two lines mutual reflect the computer now widely used, a third of the taxpayer has no more at the wage income, according to employers declare can accurately and correctly by income taxes.
Finland's main categories of taxes
1. The corporate income tax.
(1) the taxpayer, Finland's business entity into the infinite partnership, limited partnership, limited liability company and economic association (namely cooperation organization). Limited liability company is Finland's most common business organization form, is also controlled the main form of foreign enterprise. The company profit in Finland is the corporate income tax of the taxpayer. Companies including residents and non-resident company two classes of companies. Foreign company branch of the profits of the company according to the residents of tax way.
(2)
