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Jingdong book

税收征管论坛成员国(地区)税制

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税收征管论坛成员国(地区)税制

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为了迎接第十届税收征管论坛大会在中国召开,国家税务总局税收科学研究所组织人员编写了《税收征管论坛成员国(地区)税制》一书。由于受篇幅的限制,《税收征管论坛成员国(地区)税制》主要对各成员国(地区)的公司所得税、个人所得税、增值税(货物和劳务税)、消费税、社会保障税等主要税种进行了介绍,且将介绍的重点放在了公司所得税和个人所得税。《税收征管论坛成员国(地区)税制》资料来源于OECD、世界银行、IBFD、相关国家(地区)税务部门的网站及四大会计师事务所的网站。
Catalogue

澳大利亚税制
奥地利税制
阿根廷税制
比利时税制
巴西税制
加拿大税制
智利税制
哥伦比亚税制
哥斯达黎加税制
捷克税制
丹麦税制
爱沙尼亚税制
芬兰税制
法国企业税制
德国税制
希腊税制
中国香港税制
匈牙利税制
冰岛税制
印度税制
印度尼西亚税制
爱尔兰税制
以色列税制
意大利税制
日本税制
韩国税制
卢森堡税制
马来西亚税制
墨西哥税制
荷兰税制
新西兰税制
挪威税制
中国税制
波兰税制
葡萄牙税制
俄罗斯税制
新加坡税制
斯洛伐克税制
斯洛文尼亚税制
南非税制
西班牙税制
瑞典税制
瑞士税制
土耳其税制
英国税制
美国税制
Book Abstract

1.企业集团合并纳税
奥地利规定企业集团可以合并纳税。如果母公司对子公司存在财务控制,集团母公司及其子公司可选择合并缴纳公司所得税。如果母公司在会计年度期初就拥有子公司50%以上的股权或投票权,则认为构成财务控制。企业集团的存续年限不得少于3个会计年度。如果某一集团的成员在3年期满之前退出集团,则将追溯调整企业集团合并纳税的处理结果。
自2014年3月1日起,如果非居民企业位于欧盟成员国或者与奥地利签订全面税收征管互助协议的国家(如瑞士),则该非居民企业可选择作为奥地利企业集团的成员企业,且一旦成为奥地利企业集团的成员企业,就不能作为其他国家的企业集团的成员企业。不满足上述条件的非居民企业将于2015年1月1日起自动退出合并纳税的企业集团。不再符合合并纳税条件的集团成员已弥补的亏损,须在3年之内进行调整(即2015~2017年期间)。
合并纳税是指公司法意义上独立存在且作为法人实体的集团内子公司在税收上被视为母公司的分支机构。合并纳税有助于确保集团成员企业发生的亏损可以即时用其他成员企业的利润进行弥补。无论母公司持有多少比例的子公司股份,集团成员取得的利润或亏损将100%汇总到母公司。但是,对于集团内部非居民企业而言,母公司仅可按照直接持股比例弥补非居民企业发生的亏损。如果非居民企业的亏损可用本企业以后年度利润进行弥补,或其退出合并纳税的集团,则已经利用集团其他企业的利润弥补的亏损须进行冲回。因非居民成员企业破产或清算导致向其进行的股权投资发生实际且确定的亏损,亏损的弥补问题适用特殊规定。
集团内部的非居民企业发生的亏损须按照奥地利的税法规定计算,但可弥补的亏损额不得超过按照境外规定计算的亏损额。此外,自2014年3月1日起,非居民企业发生亏损的弥补额不得超过集团母公司及其奥地利境内子公司合并所得收入的75%(此前是100%)。
由于企业集团的成员企业的盈利、亏损可以相互弥补,以及商誉可以摊销,因此,母公司持有子公司的股权发生减值不得税前扣除。如果母公司取得子公司的股份发生在2004年12月31日之后,则该子公司的商誉允许进行加计摊销(集团内部并购和跨境并购不适用该项规定)。商誉的摊销年限不得少于15年,且摊销金额不得超过股权购买价格的50%。允许对集团成员的商誉在未征税的情况下进行扣除,有利于降低母公司的并购成本。与之相反,负商誉将在未来15年内增加企业的所得税负担。自2014年3月1日起,2014年2月28日以后购买的股份对应的商誉摊销不得税前扣除。尽管商誉摊销会影响股权收购的价格,已进行摊销的商誉不受新规的影响。
……
Introduction

2016年5月11日至13日,第十届税收征管论坛(FTA)大会将在中国北京召开,这是中国*一次承办如此高规格、大规模的税收领域的国际盛会。这既展示了中国作为世界上一个负责任的政治经济大国的自信和担当,也表明中国经济和中国税收事业的发展已经进入一个新的阶段。
当前,国际金融危机深层次影响还在继续,世界经济仍然处在深度调整期。经济全球化、网络化对税收工作也提出了许多新的挑战,客观上需要世界各国加强对话和合作,共担责任,协调行动,在公平、协商的基础上构建公平、透明的国际税收新秩序。
为了迎接第十届税收征管论坛大会在中国召开,国家税务总局税收科学研究所组织人员编写了《税收征管论坛成员国(地区)税制》一书。由于受篇幅的限制,本书主要对各成员国(地区)的公司所得税、个人所得税、增值税(货物和劳务税)、消费税、社会保障税等主要税种进行了介绍,且将介绍的重点放在了公司所得税和个人所得税。本书资料来源于OECD、世界银行、IBFD、相关国家(地区)税务部门的网站及四大会计师事务所的网站。

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