スペインの間接税:付加価値税は2012年に18%から21%に値上げ、ハンガリーは25%\27%、アイルランドは21%\23%、オランダは19%\21%、セルビアは18%\20%、ギリシアは23%\21%に値下げ。アラブ首長国連邦の法人税は世界最高で55%、アメリカ合衆国のは40%。スペインの大企業は30%、中小企業は25%ー20%、実際は各種の控除がありスペインの大企業が払っている法人税は11'6%のみ!
España es el país del mundo que más subió el IVA en 2012
Los tipos generales del impuesto sobre el valor añadido y el de sociedades son más elevados que la media de los países europeos
Jesús Sérvulo González Madrid 3 FEB 2013 - 19:32 C
Spain is the world's most up VAT in 2012
The general types of value added tax and corporation are higher than the average of European countries
Jesus Gonzalez Sérvulo Madrid 3 FEB 2013 - 19:32 CET
Taxes rose last year and much. The Government raised them to try to stem the decline in the revenue accounts and weighed down the deficit widened. The Prime Minister last July approved a decree containing measures of spending cuts and tax increases: the biggest adjustment of democracy. Fiscal measures were some affecting corporation tax as the lifting of certain deductions. Later, in September raised VAT rates and reclassified products were taxed at the reduced rate to the general. It was the rise of the value added tax on most important in the world in 2012, as certified by KPMG tax study of these taxes in the world, called Corporate and Indirect Tax Rate Survey. According to the report, Europe is the region with the lowest corporate rates and higher VAT.
The Ministry of Finance raised the reduced rate of 8% to 10% and overall 18% to 21% last year. This increases global indirect tax were 0.17% and 0.37% on average in the whole of the European Union (EU). However, generally the type that applies to most products, in Spain, 21%, is lower than the EU average (21.13%), although slightly higher than the continental average ( 20%).
COUNTRY"Spain started a general VAT tax rate well below the EU average," says Celso Garcia Granda, partner in charge of the area of taxation of KPMG. The government also limited the types of climbing products and services to which the reduced rate applies.
The highest increases the tax on value added in 2012 in the world are in Spain (from 18% to 21%), Hungary (from 25 to 27%), Ireland (from 21 to 23%), Netherlands (from 19 to 21 %) and Serbia (from 18 to 20%). In contrast, the country that has lowered the rate of VAT is Greece (from 23 to 20%). The country with the world's highest tribute is Hungary (27%). In contrast, Aruba (with a rate of 1.5% in the consumption tax), Nigeria (5%), Yemen (5%) and Japan (5%) are the lower tax apply.
With respect to corporate tax, Spain in 2012 did not change the tax rates or the general (30%) or the low (25% and 20% for companies with very small size). The last change in the general rate of this tax on corporate profits was in 2008, when it fell Executive 2.5 points. However, companies that undercut the tax bill through the tangle of deductions and exemptions.
COUNTRYAlthough Spain still has a tax rate of corporation tax over most EU countries (22.6%) is even higher than the OECD average (25.25%), the effective rate is much lower. Spanish companies paid this tax only 11.6% of their profits due to the large amount of bonuses on the tribute.
So, throughout 2012 the Ministry of Finance approved several changes to the tax structure to eliminate deductions (free depreciation and financial expenses, among others) and exemptions (limited to income earned abroad) for the companies pay more for the tribute. The only country in the world that has raised the general rate in 2012 is Israel. He rose from 24% to 25%.
The country with the highest corporate tax in the world is the United Arab Emirates (55%) and the U.S. (40%). He who has the lower Montenegro (9%).
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