Налоговая ставка: различия между версиями
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imported>Эльвира Гайнетдинова Нет описания правки |
imported>Эльвира Гайнетдинова Нет описания правки |
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== Виды налоговых ставок == | == Виды налоговых ставок == | ||
{| class="wikitable sortable" | |||
! rowspan="2" |Страна | |||
! rowspan="2" |[[Corporate tax]] (excl. dividend taxes) | |||
! colspan="2" |[[Income tax|Individual income tax]] | |||
! rowspan="2" |[[Value-added tax|VAT or GST]] or [[Sales tax]] | |||
! rowspan="2" |[[Capital gains tax]]<ref>{{cite web |title=Capital gains tax (CGT) rates |url=https://taxsummaries.pwc.com/quick-charts/capital-gains-tax-cgt-rates}}</ref> | |||
! rowspan="2" |Further reading | |||
|- | |||
!Lowest marginal rate | |||
!Highest marginal rate | |||
|- | |||
| {{flagcountry|Afghanistan}} | |||
| 20%<ref name="AfghKazCorp">{{cite web|url=http://www.abc.net.au/news/2017-04-26/big-business-big-iidea-for-the-budget/8473224|title=Big business has a solution for the budget deficit: Give us $12b|date=26 April 2017|access-date=4 May 2017|work=ABC News|first=Andrew|last=Robertson|archive-date=4 May 2017|archive-url=https://web.archive.org/web/20170504041608/http://www.abc.net.au/news/2017-04-26/big-business-big-iidea-for-the-budget/8473224|url-status=live}}</ref> | |||
| 0%<ref name="Afgh">{{cite web|url=https://home.kpmg.com/xx/en/home/insights/2015/11/afghanistan-income-tax.html|title=Afghanistan – Income Tax|date=14 June 2016|access-date=4 May 2017|work=KPMG|archive-url=https://web.archive.org/web/20170504041353/https://home.kpmg.com/xx/en/home/insights/2015/11/afghanistan-income-tax.html|archive-date=4 May 2017|url-status=dead|df=dmy-all}}</ref> | |||
| 20%<ref name="Afgh"/> | |||
| 0%<ref>{{cite web|url=https://www.reuters.com/article/us-afghanistan-taxation-idUSKBN14U09X|title=Afghan businesses feel squeeze from government tax drive|work=Reuters|date=9 January 2017|access-date=4 May 2017|first=James|last=Mackenzie|archive-date=4 May 2017|archive-url=https://web.archive.org/web/20170504042419/http://www.reuters.com/article/us-afghanistan-taxation-idUSKBN14U09X|url-status=live}}</ref> However, in Taliban run areas, small fees have been illegally added to some groceries.<ref>{{cite news | url=https://www.reuters.com/article/us-afghanistan-taliban-finance/taliban-tax-collectors-help-tighten-insurgents-grip-in-afghanistan-idUSKCN1NB19Y | title=Taliban tax collectors help tighten insurgents' grip in Afghanistan | newspaper=Reuters | date=6 November 2018 }}</ref> | |||
| | |||
| [[Taxation in Afghanistan]] | |||
|- | |||
| {{flagcountry|Albania}} | |||
| 15%<ref name="auto2">{{Cite web |url=https://files.taxfoundation.org/20201208152358/2020-Corporate-Tax-Rates-around-the-World.pdf |title=Archived copy |access-date=2021-07-19 |archive-date=2021-07-19 |archive-url=https://web.archive.org/web/20210719015959/https://files.taxfoundation.org/20201208152358/2020-Corporate-Tax-Rates-around-the-World.pdf |url-status=live }}</ref> | |||
| 0%<ref name="AlbInc">{{cite web|url=http://taxsummaries.pwc.com/ID/Albania-Individual-Taxes-on-personal-income|title=Albania – Taxes on personal income|work=PWC|access-date=4 May 2017|date=1 December 2016|archive-date=28 May 2017|archive-url=https://web.archive.org/web/20170528213731/http://taxsummaries.pwc.com/ID/Albania-Individual-Taxes-on-personal-income|url-status=live}}</ref> | |||
| 23%<ref name="AlbInc"/> | |||
| 20% {{small|(standard rate)}}<br />6% {{small|(tourism services)}}<ref>{{cite web|url=http://news.xinhuanet.com/english/2017-04/07/c_136188315.htm|title=Albania cuts tourism tax to 6 pct|work=Xinhua News|access-date=4 May 2017|date=7 April 2017|archive-date=7 April 2017|archive-url=https://web.archive.org/web/20170407060034/http://news.xinhuanet.com/english/2017-04/07/c_136188315.htm|url-status=live}}</ref> | |||
|15% | |||
|[[Taxation in Albania]] | |||
|- | |||
=== Твёрдые и процентные ставки === | === Твёрдые и процентные ставки === | ||
Налоговые ставки бывают твёрдыми, процентными и смешанными. В системе налогообложения можно выделить три основных типа налоговых ставок: | Налоговые ставки бывают твёрдыми, процентными и смешанными. В системе налогообложения можно выделить три основных типа налоговых ставок: | ||