スペインの大企業は、公式には大企業の法人税は30%、中小企業は25%ですが、さまざまの優遇措置の税制控除を利用(悪用?)して、実際には会計場利益の11'6%しか払っていない、家族の税金は12'4%なのに!!アイルランドの法人税は12'5%で、欧州平均の法人税は26%。
AGENCIA TRIBUTARIA
Las empresas pagaron por impuestos solo el 11,6% de sus beneficios en 2011
La última reforma del tributo sobre sociedades eleva la recaudación un 23%
Las grandes firmas duplican los ajustes extracontables para reducir sus pagos
GRÁFICO Radiografía del impuesto de sociedades
Jesús Sérvulo González Madrid 23 SEP 2012 - 19:34
TAX AGENCY
Companies paid tax only 11.6% of its profits in 2011
The last reform of corporate tax revenue rises 23%
Large firms duplicate sheet adjustments to reduce your payments
Radiography GRAPHIC corporate tax
Jesus Gonzalez Sérvulo Madrid 23 SEP 2012 - 19:34
So far the Spanish tax rules have been fairly lenient with companies, especially large groups. Last year, the companies paid just 11.6% of their book profits, according to the tax to which this newspaper has had access. This real rate is an increase of 2.2 points compared to that paid in 2010-the lowest in the time series of the tax (9.4%) -.
This tax breaks and tax downtrend is the highest level since 2007. However, it is far from official rates in force in Spain, 30% for large companies and 25% for SMEs. The rate paid by businesses on their accounting profit (11.6%) is below that support their families by income (12.4%).
COUNTRY
The actual percentage on income paid by corporations in Spain is below the European average (26%) is even lower than the nominal rate controversial corporate tax in Ireland, at 12.5%. Although it should be noted that these rates are nominal and do not take into account deductions that each country applies to the tax.
The reason that Spanish companies legally pay much less in the complex web of off-balance sheet tax adjustments, consolidation adjustments and the wide range of deductions, exemptions and credits corporate tax that has caused tax revenues from this tax has fallen by 64% during the crisis.
Last year the effective rate rose slightly by regulatory changes
In fact, the adjustments made by companies in their accounts to apply the tax benefits provided by law have increased since 2006.
After applying these adjustments on income tax base is obtained on applying the multiple deductions provided for in the corporate tax. Thus the effective rate on that tax was 19.4%, 1.7 points higher than in 2009 (17.7%) when used for the lower effective tax since the statistical series begins Tax Agency, which started in 1995.
How to lower the tax
Among the intricacies faced by companies to lower the corporate tax payment is the option for the business groups to consolidate their accounts. This allows two companies of the same group can compensate results [for example, if one has losses and the other benefits] to avoid paying the taxman. In the scope of consolidation also contemplated more complex operations such as exemptions for income earned abroad or the deduction of interest expense expected to encourage investment, but that companies use to lower their tax bill. This is one of the practices on which tax inspectors had warned it is a gap for the public coffers.
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These practices have affected the corporate tax revenue that sank since the crisis began, but also from the tax changes approved at the beginning of the recession. In 2007, the tax rate lowered and agreed to delete the web of deductions gradually until 2013, which drowned income.
In 2010, became general accelerated depreciation of assets until 2015 [accounting entry that includes the loss of value of goods] which allowed the companies to accelerate the pace of depreciation and even apply it once. This meant that companies had reduced the positive result with this deduction. The measure was a cost of 557 million to the public purse in 2011.
But the measures approved until this year did not stimulate everything needed revenue. Revenues last year rose 2.5% after the previous government introduced some changes to the tax. But large corporations continued dodging tax payments through legal shortcuts. "The profits reported by corporations and consolidated groups show no improvement in 2011," says the Tax Office in a report. "However, the deterioration of the tax base is concentrated in a small number of very large companies," he adds.
A corporate tax reform
The drop in revenues has led the PP Executive to promote a broad corporate tax reform that is intended to enter about 5,400 million.
The main novelty approved by the Government five months ago is the establishment of a minimum percentage payment for large companies. Companies must pay 8% of the result of their own income. If 85% of revenue comes from exempt income or dividends entitled to double taxation, the rate is reduced to 4%. The measure is temporary and will run until 2013. The idea is to anticipate 2,500 million for taxes paid by companies. Another measure is to limit the deduction of interest expense. The Government Refine this deduction for expenses that exceed 30% of the business result (EBITDA). At least it provides a reduction in the tax bases of one million euros.
The Government abolished in May to raise revenue deductions
The Government has also finished with accelerated depreciation for large companies. This tax benefit had become one of the main routes used by businesses to defer tax payments. Actually worked as a tax credit at no cost to the companies could reduce their taxable income at will by depreciation.
Also reduced from 5% to 1% annual ceiling deductible goodwill in both takeovers as corporate restructurings. In addition, deductions are limited to reduce the overall limit from 35% to 25%, including reinvestment of extraordinary profits. The deduction for R & D is reduced from 60% to 50%. Instead, it relaxes the sale of holdings in non-resident to promote internationalization.
The last data collection point that reforms Rajoy Government are working. So far this year the income tax corporate profits have recovered and are growing up in July by 23% over the same period last year, according to the Tax Office.
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