imported>Эльвира Гайнетдинова |
imported>Эльвира Гайнетдинова |
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| * [[Прогрессивная шкала]] — ставка возрастает по мере роста размера облагаемого дохода, при этом различают простую и сложную (скользящую) прогрессию, при первой — налоговая ставка возрастает по мере роста облагаемого дохода и применяется ко всей сумме дохода, при сложной — налоговая ставка возрастает только в части, превышающей предварительно установленную предыдущую ступень дохода; | | * [[Прогрессивная шкала]] — ставка возрастает по мере роста размера облагаемого дохода, при этом различают простую и сложную (скользящую) прогрессию, при первой — налоговая ставка возрастает по мере роста облагаемого дохода и применяется ко всей сумме дохода, при сложной — налоговая ставка возрастает только в части, превышающей предварительно установленную предыдущую ступень дохода; |
| * [[Регрессивная шкала]] — налоговая ставка уменьшается по мере увеличения дохода. | | * [[Регрессивная шкала]] — налоговая ставка уменьшается по мере увеличения дохода. |
| {| class="wikitable sortable"
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| ! rowspan="2" |Страна
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| ! rowspan="2" |[[Corporate tax]] (excl. dividend taxes)
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| ! colspan="2" |[[Income tax|Individual income tax]]
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| ! rowspan="2" |[[Value-added tax|VAT or GST]] or [[Sales tax]]
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| ! 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>
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| ! rowspan="2" |Further reading
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| |-
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| !Lowest marginal rate
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| !Highest marginal rate
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| |-
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| | {{flagcountry|Afghanistan}}
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| | 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>
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| | 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>
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| | 20%<ref name="Afgh"/>
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| | 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>
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| | [[Taxation in Afghanistan]]
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| |-
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| | {{flagcountry|Albania}}
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| | 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>
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| | 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>
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| | 23%<ref name="AlbInc"/>
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| | 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>
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| |15%
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| |[[Taxation in Albania]]
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| |-
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| === 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: |
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| |}{| class="wikitable sortable"
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| ! rowspan="2" |Страна
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| ! rowspan="2" |Основная ставка НДС
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| ! colspan="2" |Подоходный налог (индивидуальный)
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| ! rowspan="2" |Налог на прибыль организаций
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| ! rowspan="2" |Отчисления на социальное страхование
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| ! rowspan="2" |Further reading
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| |-
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| !Lowest marginal rate
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| !Highest marginal rate
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| |-
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| | {{flagcountry|Afghanistan}}
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| | 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>
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| | 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>
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| | 20%<ref name="Afgh"/>
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| | 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]]
| |
| |-
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| | {{flagcountry|Albania}}
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| | 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>
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| | 23%<ref name="AlbInc"/>
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| | 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>
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| |15%
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| |[[Taxation in Albania]]
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| |-
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| == Налоговые ставки в России == | | == Налоговые ставки в России == |
