スペインの財務省は、税制改革で、2015年から個人所得税(IRPF)や法人税の税率を引き下げて、大企業の合法的"脱税"の原因になっている法人税の税制"控除"を廃止に
REFORMA FISCAL
La reforma fiscal bajará el IRPF y de Sociedades desde 2015 y eliminará deducciones
EFE Economía Madrid 2 FEB 2014 - 13:40 CET
FISCAL REFORM
Tax reform will lower the income tax and companies since 2015 and eliminate deductions
Economy Madrid EFE 2 FEB 2014 - 13:40 CET
Selective and progressive lowering of income tax from 2015 , and the reduction of corporate income tax and eliminating deductions, will be the two cornerstones of the tax reform that is designing the Government with the aim of creating a new tax system more Simple and fair.
The government also wants the reform will help improve the economic situation of families and help boost the nascent economic recovery and job creation .
Pending the report commissioned by the expert committee , which must be delivered before the end of February , the government's economic team has already designed the outlines of the reform, which is expected to be presented in the spring and will come into force next year .
Among its objectives to promote job creation , although it remains to be seen whether it will include a reduction in social security contributions paid by companies , a circumstance that these have been demanding for some time and that the government has postponed the deficit through Social Security.
The Executive itself intends to comply with its commitment to reverse the rise in income tax decreed upon arrival to power and remained for three years, although it seems that it will be staggered and nuanced .
In this regard , the Minister of Finance and Public Administration , Cristobal Montoro has said will be a " completely new " tax, which shall not be linked with the design I had in 2011 , and has stressed that it is not returning to what it was three years ago because their settings vary significantly.
The minister wants the income tax is equitable , as to contribute according to income and economic strength , and approaches to advanced tax systems of neighboring countries .
Probably one of the innovations will be to increase personal and family minimum and the bonus to large families .
One unknown is whether relief for housing eventually be deleted retroactively , because even though the Treasury has stressed that it is not deleted , perhaps be that the number of beneficiaries in terms of rent annotates .
As for the corporate income tax seems clear that lower rates will be accompanied by the elimination of some subsidies in order that approximates the nominal tax actually paid , which is usually lower .
Treasury is aware that big companies , which pay 30 % , typically pay a rate between 5 and 10% .
The self-employed may have changes in the system modules , a niche of fraud according to tax experts who advocate determine taxation according to the real benefits for their business.
VAT will also be affected by the tax reform , and that while Montoro ruled out further increases in rates which " are already high enough " , yes it is considering that some products become quoted on an upper section to the current , a change which the minister has already pointed out that tourism will be exempt .
In this regard, Treasury is discussing with the scope of the Brussels one year sentence of the European Court forcing Spain to raise the general rate of 21% does everything other than the final consumer medicines and devices and accessories for use exclusive personal disability .
Remains to be seen what will happen to excise duty and if the snuff , alcohol and hydrocarbons are penalized , which have already risen over the legislature.
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