荷兰企业所得税资料.pptxVIP

Corporate Income Tax in the Netherlands www.theme Contents As a part of fiscal revenue Principal business entities Corporation tax rates Taxable income Donation deduction Capital gains Participation exemption Innovative box Losses http://www.cbs.nl http://www.cbs.nl http://www.cbs.nl Principal business entities public company (naamloze vennootschap or NV) Private limited liability company (besloten vennootschap or BV), Partnership (commanditaire vennootschap or CV, vennootschap onder firma or VOF, etc.), Cooperative and branch of a foreign company /#Jurisdiction/40 Residence Residence – A company that has its management in the Netherlands and, in principle, all companies incorporated according to Dutch civil law are regarded as Dutch resident. 1.de plaats waar de leiding is gevestigd 2.de plaats van het hoofdkantoor 3.de plaats waar de aandeelhoudersvergadering plaatsvindt(在荷登记注册、在荷有实质性经营管理行为、总部设在荷兰及股东大会在荷召开。只要符合上述标准中任何一条) Residents are liable to tax on their worldwide income. Nonresidents are taxed only on Netherlands-source income. http://www.belastingdienst.nl ernment.nl/ Corporation tax rates The corporation tax rate depends on the taxable amount. The taxable amount is the taxable profit in a year less deductible losses. If the taxable amount is less than €200,000, the tax rate is 20% If the taxable amount is €200,000 or higher, the tax rate is 25% A reduced rate applies to activities covered by the innovation box. The innovation box provides tax relief to encourage innovative research. All profits earned from innovative activities are taxed at this special rate. Corporation tax rates 2015: 20% over the first € 200,000, 25% over the surplus 2014: 20% over the first € 200,000, 25% over the surplus 2013: 20% over the first € 200,000, 25% over the surplus 2012: 20% over the first € 200,000, 25% over the surplus 2011: 20% over the first € 200,000, 25% over the surplus 2010: 20% over the first € 200,000, 25.5% over the surplus 2009: 20% over the first € 200,000