外國稅制 課件 第四章 外國資本利得課稅

第四章外國資本利得課稅（CapitalGainsTax)第一節(jié)資本利得課稅概述第二節(jié)發(fā)達(dá)國家資本利得課稅制度第三節(jié)發(fā)展中國家資本利得課稅制度第四節(jié)中東歐國家的資本利得課稅制度第五節(jié)比較與借鑒教學(xué)目的與要求：通過本章的學(xué)習(xí)，要求學(xué)生了解資本利得課稅的基本理論，掌握我國資本利得課稅的基本情況，了解發(fā)達(dá)國家的資本利得課稅，發(fā)展中國家的資本利得課稅，以及中東歐國家的資本利得課稅。教學(xué)重點與難點：資本利得課稅的基本理論，如資本利得的特點、分類與來源，資本利得的課稅范圍，資本利得的稅負(fù)選擇等；我國資本利得課稅的基本情況。

資本利得稅是公共財政學(xué)的重要研究方向之一。在Chamley和Judd（1986）標(biāo)準(zhǔn)的拉姆齊增長模型中，最優(yōu)資本利得稅應(yīng)該為零，相應(yīng)的政策建議是應(yīng)該將稅負(fù)負(fù)擔(dān)轉(zhuǎn)移給勞動力。不同于拉姆齊模型，在有限生命的世代交疊模型中，年輕一代需要為其年老時的消費進(jìn)行儲蓄，因此對資本利得進(jìn)行征稅會產(chǎn)生兩種相反的效應(yīng)，一是提高資本利得稅減輕了對勞動收入的稅收，從而增加了年輕一代的收入，他們基于退休考慮會增加儲蓄，二是提高資本利得稅使投資回報率變低，減弱投資者儲蓄的激勵。給定利率對儲蓄的彈性足夠低，提高資本利得稅率將導(dǎo)致更高的儲蓄率，加速經(jīng)濟(jì)增長。第一節(jié)資本利得稅概述資本利得稅（CapitalGainsTax），也稱資本收益稅，對納稅人出售或轉(zhuǎn)讓資本性資產(chǎn)所實現(xiàn)的增值收益課征的稅。從稅種性質(zhì)上看，因其課稅對象為收益額，即所得額。因此，國際上同常把其視為所得稅類。一般所得分類生產(chǎn)經(jīng)營所得（利潤）從事各種經(jīng)營所取得的收入勞務(wù)所得提供勞動或服務(wù)而得到的收入，包括因受聘或受雇而取得的工資、薪金所得投資所得憑借資本所有權(quán)從有關(guān)投資項目中分得的股息、利息、紅利、利潤等轉(zhuǎn)移所得不需付出任何代價而從其他人或政府那里取得的所得資本利得一、資本利得的概念與分類（一）資本利得與資本性資產(chǎn)的界定資本利得:從資本性資產(chǎn)轉(zhuǎn)讓或銷售中獲得的利潤，即已實現(xiàn)的資本性資產(chǎn)的收益(capitalproceeds)。資本性資產(chǎn)(capitalassets):納稅人永久持有或使用的資產(chǎn)，包括土地、建筑物、機(jī)器設(shè)備、有價證券、商譽(yù)、專利權(quán)、特許權(quán)等資產(chǎn)。實踐中界定資本性資產(chǎn)的方法:

1．目的法如獲得資產(chǎn)的目的不是為了銷售，而是為了擁有使用并獲利的，則被認(rèn)為是資本性資產(chǎn)2．銷售頻率法如果銷售活動非常頻繁，則越有可能是為了出售而購買，一般不被認(rèn)為是資本性資產(chǎn)3．資產(chǎn)狀況判定法如果資產(chǎn)的狀況和條件得到改進(jìn)或改善，比如經(jīng)過維修或更新改造后銷售，則這種行為通常被視為正常的經(jīng)營活動，這類資產(chǎn)也不能作為資本性資產(chǎn)4．經(jīng)營活動關(guān)聯(lián)法出售資產(chǎn)的活動與主要經(jīng)營活動相互聯(lián)系，則被視為一般經(jīng)營活動，則不為資本性資產(chǎn)5．時間判定法如果擁有資產(chǎn)的時間短，越有經(jīng)營活動的特征，則不為資本性資產(chǎn)

（二）資本利得的特點資本利得是一種消極所得非勞動所得；一般不體現(xiàn)價值增值，而是貨幣增值資本利得是一種非定期取得的所得資產(chǎn)交易具有非確定性（利益最大，稅收，投機(jī)）資本利得的實現(xiàn)一般需要較長時間資本利得通常容易與正常所得相混合(三)資本利得的類型不動產(chǎn)利得出售或交換土地、房屋、建筑物等不動產(chǎn)所取得的所得，一般按實現(xiàn)的價值扣除原值來計算有形動產(chǎn)利得出售機(jī)器、藝術(shù)作品等獲取的所得

有價證券利得從事股票、債券等有價證券的買賣而獲取的所得無形資產(chǎn)利得轉(zhuǎn)讓無形資產(chǎn),如著作權(quán)、專利權(quán)、商品權(quán)、商譽(yù)等取得的利得（四）資本利得的來源

1、公司留存收益的轉(zhuǎn)化納稅人出售公司股票所獲得的資本利得在一定程度上反映了公司留存收益和再投資情況2、預(yù)期收益的變化（供求、利率、物價、風(fēng)險、資產(chǎn)相對收益率）3、自然增長（牲畜、林木）4、加速折舊5、通貨膨脹二、資本利得的課稅范圍（一）證券利得的課稅對股票、債券等一般有價證券所實現(xiàn)的收益進(jìn)行課稅。

對認(rèn)股證書、投資股權(quán)、金融衍生工具及其他證券財產(chǎn)權(quán)利的利得課稅1.證券利得的主要課稅方式

（1）免稅對一般利得都免稅，因而證券利得也不征稅，如新加坡、馬來西亞對其他利得課稅，但對證券利得免稅，如奧地利、西班牙、墨西哥對部分證券利得免稅，如葡萄牙（2）視同所得課稅，如印度、土耳其、德國（3）對證券利得實行特別課稅。特別的比例稅率，巴西為15%，法國公司證券利得為19%、個人證券利得為16%。簡易辦法，出讓價格的一定比例。對證券利得單獨課稅一般都比普通所得適用較低的稅率。2、不同證券利得課稅的區(qū)別

（1）長期證券利得與短期證券利得

國家短期證券利得適用稅率長期證券利得適用稅率長期利得持有年限奧地利同普通所得免稅滿1年德國利得的1/2同普通所得免稅滿1年印度上市證券:10%非上市證券:同普通所得上市證券：免稅非上市證券：20%滿1年盧森堡同普通所得免稅超過6個月葡萄牙10%免稅滿12個月西班牙18%15%滿1年土耳其同普通所得免稅上市股票≥1年;非上市股票≥2年（2）其他不同證券利得的課稅①按控股程度課稅許多國家對達(dá)到一定控股程度的公司股票出讓所實現(xiàn)的利得實行特別課稅。達(dá)到一定控股程度：達(dá)到規(guī)定的控股比例，即重要股權(quán)。這種做法主要是出于防范避稅考慮各國證券利得的課稅舉措國家出讓者無重要股權(quán)出讓者有重要股權(quán)德國持有期2年以上的股票利得免稅股票利得納入一般所得課稅荷蘭個人資本利得不征稅25%奧地利持有期1年以上的股票利得免稅按普通所得稅率納稅盧森堡持有期6個月以下的股票投機(jī)利得按所得征稅持有期6個月以上，按總應(yīng)稅所得使用累進(jìn)稅率的50%征稅②按證券是否上市課稅一般對上市證券課以輕稅上市證券與非上市證券的利得課稅比較國家上市證券適用稅率非上市證券適用稅率普通所得適用稅率埃及免稅同普通所得10%、15%、20%累進(jìn)印度短期利得：10%長期利得：免短期利得：同普通所得長期利得：20%10%、20%、30%累進(jìn)印尼出讓價的0.1％同普通所得10％、15％、30％累進(jìn)韓國免稅10%、20%或30%8%、17%、26%、35%累進(jìn)墨西哥免稅同普通所得3%、10%、17%、25%、29%累進(jìn)土耳其持有期≥1年的居民公司股票：免稅短期利得：同普通所得持有期≥2年的居民公司股票：免稅短期利得：同普通所得15%、20%、27%、35%累進(jìn)③交易是否涉及外國居民出于保障本國經(jīng)濟(jì)安全考慮，對出售給外國居民股票通過征稅來進(jìn)行限制，如比利時、Burundi也有些國家通過對外國公司股票免稅來鼓勵本國居民購買外國公司的股票，如奧地利、Andorra（二）不動產(chǎn)利得的課稅1、不動產(chǎn)利得的課稅方式對不動產(chǎn)利得的課稅包括土地、建筑等不動產(chǎn)，不動產(chǎn)權(quán)、土地股權(quán)、土地認(rèn)購權(quán)及其他土地權(quán)。（1）長期利得免稅，短期利得視同所得征收，如奧地利、土耳其、俄羅斯、Macedonia等（2）長期利得稅負(fù)隨持有期限增加而降低比利時長期利得稅負(fù)非經(jīng)營土地稅率持有≤5年的未開發(fā)不動產(chǎn)利得33%5年＜持有≤8年的未開發(fā)不動產(chǎn)利得、持有≤5年的已開發(fā)不動產(chǎn)利得16.5%持有＞8年的未開發(fā)不動產(chǎn)利得、持有＞5年的已開發(fā)不動產(chǎn)利得免稅（3）長短期利得都單獨征稅（日本、韓國、馬來西亞）馬來西亞不動產(chǎn)利得稅率兩年內(nèi)出售者30%第三年內(nèi)出售者20%第四年內(nèi)出售者15%第五年內(nèi)出售者5%第六年及以后出售者公司5%；個人無

國家不動產(chǎn)（年）證券（年）其他（年）丹麥333意大利3韓國111土耳其41奧地利101盧森堡20.5波蘭50.5印度313日本515西班牙222葡萄牙21德國101俄羅斯533匈牙利6

各國長期資本利得最低持有期限標(biāo)準(zhǔn)2、住宅利得的稅務(wù)處理

由于住宅是人們生活中最重要的生活必需品，因此對出讓住宅實現(xiàn)的利得，在課稅各國都通常給予特殊減免照顧（1）有條件免稅比如，住宅必須為主要住宅，或要求居住一定期限

住宅利得的免稅條件國家

免稅條件奧地利居住2年以上的主要住宅芬蘭自住2年以上住房冰島居住2年以上的住房；居住未滿2年的，滾動遞延納稅英國主要住宅丹麥面積少于1400平方米的自住住宅法國主要住宅或第二住宅挪威出讓前2年內(nèi)至少居住1年以上的住宅美國限額內(nèi)免住宅利得的免稅條件（2）住宅利得減稅各國住宅利得稅收舉措英國出售自住房屋不用繳納資本利得出售非自住房屋利得超過免征額(￡10,900/year）的部分，≤￡32,010，18%＞￡32,010，28%葡萄牙出售住宅就住宅利得的50%納稅（3）再投資優(yōu)惠出讓住宅的收入用于再投資的，可免稅或遞延納稅各國住宅再投資優(yōu)惠國家住宅收入再投資條件出讓利得日本不動產(chǎn)作為主要住宅居?。?0年，售價≤2億日元，出讓收入2年內(nèi)全部用于購另一主要住宅免稅葡萄牙住宅出讓后重購住宅免稅三、資本利得課稅的稅負(fù)選擇（一）資本利得課稅的高稅負(fù)資本利得稅負(fù)比普通所得稅負(fù)高理由：資本利得是一種非勞動所得，其納稅人往往是擁有較多財富的“富裕階層”納稅人本身具有較高的納稅能力對資本利得課以重稅，符合稅收的縱向公平原則實行資本利得高稅負(fù)的國家：愛爾蘭、韓國（二）資本利得課稅的等稅負(fù)資本利得與普通所得稅負(fù)一致理由：實現(xiàn)資本利得與實現(xiàn)所得一樣，都意味著納稅能力的提高，因此，從稅收公平角度看應(yīng)同等課稅。有利于保護(hù)所得稅收入，避免因資本利得免稅或征低稅而造成的投資扭曲。主要國家：埃及、墨西哥、挪威、Iran等，但有某些特別規(guī)定（三）資本利得課稅的低稅負(fù)和零稅負(fù)資本利得所承擔(dān)的稅負(fù)比普通稅負(fù)輕或全部免稅理由：通貨膨脹影響“鎖住”效應(yīng)影響（lock-ineffect）–投資鎖住效應(yīng)是指對資本利得征稅后，會把投資者鎖住在現(xiàn)有的投資組合中，制約資本性資產(chǎn)正常流通，使資本由于稅收因素，不能完全通過市場進(jìn)行組合來達(dá)到結(jié)構(gòu)的合理性，干擾資源的有效配置稅負(fù)方面的考慮–“歸集”效應(yīng)（bunchingeffect）

征管方面的限制（財產(chǎn)估價，通脹調(diào)整）培育市場等政府宏觀政策的需要

（四）稅負(fù)減免措施

1、稅基折征

即僅就利得的一定比例納入稅基征稅，如美國、澳大利亞、德國等CanadaCapitalgainsforcompaniesandindividualsaretaxedatthegeneralrateson50%ofthegain.

ItalyForthepurposeofcalculatingacapitalgain,thegainisdecreasedinlinewiththerateofincreaseininflation,fromthedateofpurchasetothedateofsale.Inregardtocapitalgainsinacorporation,identicalreliefisallowedattherateofincreaseintheIndex.Companiespay27.5%taxoncapitalgains.Insaleofparticipation,95%istaxexempt,subjecttocertainconditionsin.

2、適用特別稅率這種特別稅率主要是指對資本利得適用低稅率

FinlandProfits,returns,earningsetc.derivedfrominvestmentsthatthetaxpayerhasmadeareregardedascapitalincome.Alsoregardedascapitalincomeare:Gainsfromsellinganasset,anyotherincomethatcanbeattributedtothefactthatthetaxpayerhasownedassets,dividendincome,rentalincome,capitalgains,interestincome,proceedsfromalifeinsurancecontract,theshareofprofitsofaninvestmentfund.In2020thecapitalincometaxrateis30%forincomeupto€30,000and34%forcapitalincomeexceedingthatamount.NetherlandFromJanuary2017,taxoncapitalabovethetax-freeamountsiscalculatedaccordingtothreebrackets:Assetsuptoavalueof70,800eurosaretaxedat0.6percent.Assetsbetween70,800and978,000eurosaretaxedat1.3percent.Assetsabove978,000eurosaretaxedat1.61percent.3、按財產(chǎn)持有期限折征或降低稅率按財產(chǎn)持有期限折征:Denmark按財產(chǎn)持有期限降低稅率:Hungary

4、按簡易辦法征收總價法：按財產(chǎn)售價直接計稅印尼上市證券利得稅=出讓價×0.1％估算法：按財產(chǎn)售價的一定比例估算利得征稅(1)直接估算法：直接根據(jù)財產(chǎn)售價的一定比例計算應(yīng)納稅利得，日本、俄羅斯(2)間接估算法：按財產(chǎn)售價的一定比例計算財產(chǎn)的扣除成本以計算應(yīng)納稅利得，韓國、芬蘭、瑞典四、資本利虧與再投資（一）資本利虧（資本損失）的處理資本利虧:資本性資產(chǎn)所產(chǎn)生的貶值。各國通常都允許結(jié)轉(zhuǎn)資本利虧。1、抵補(bǔ)范圍（1）沖減所得產(chǎn)生的資本損失允許由普通所得彌補(bǔ)，如比利時、印度尼西亞、Bahrain等。從納稅人角度看，這是一種最寬松的彌補(bǔ)方式。（2）沖減利得所有資本損失都允許由資本利得抵補(bǔ)，但不允許由普通所得抵補(bǔ)，如澳大利亞、西班牙、菲律賓。（3）沖減同類利得資本損失只能從同類型的資本利得中彌補(bǔ)，或規(guī)定按資產(chǎn)類型同類抵補(bǔ)，如印度、丹麥。從稅收收入角度看，資本損失抵補(bǔ)范圍規(guī)定的越窄，稅收收入也越有保障，但從稅收管理角度看，其征管難度也越大2、抵補(bǔ)期限從各國稅法規(guī)定看，對資本利虧的抵補(bǔ)期限的規(guī)定與虧損彌補(bǔ)的規(guī)定基本是一致的有些國家即允許前轉(zhuǎn)，也可后轉(zhuǎn)，如美國；有些國家只允許向后結(jié)轉(zhuǎn);還有國家不允許結(jié)轉(zhuǎn)。（二）再投資處理資本性資產(chǎn)轉(zhuǎn)讓收益純銷售融資轉(zhuǎn)換消費再投資利得課稅利得課稅減少消費減少投資資本稅收遞延的方式折舊遞延在新購置資產(chǎn)的折舊期內(nèi)遞延納稅。盧森堡通過設(shè)重置準(zhǔn)備金沖減新購置資產(chǎn)成本。限期遞延不按新購置資產(chǎn)的折舊期，而按稅法規(guī)定的年限遞延納稅,如西班牙滾動遞延納稅義務(wù)遞延到新購資產(chǎn)再出讓時與其新增利得一并計稅，若再出讓后用于再投資，則可繼續(xù)遞延，如丹麥、Kuwait第二節(jié)發(fā)達(dá)國家的資本利得課稅制度英國的資本利得課稅美國的資本利得課稅荷蘭的資本利得課稅德國的資本利得課稅四、德國資本利得稅Capitalgainstaxisaspecialformofcollectionforincometaxandcorporatetax.General/PersonsliabletopaytaxToensurethetaxclaim,itiswithheldasasourcetaxdirectlyatthepointwhichispayingoutthecapitalgains(forexampleabank,insurancecompanyorcorporation)forthecreditor'scalculationofcapitalgains(shareholder,partner,investor)andpaidtothetaxoffice.Basisfortaxation

Taxisappliedtogrossprofitfromcapitalinvestmentssuchasinterests,butalsotodividendsfromsharecorporationsaswellasopenandhiddendistributionsofprofitforlimitedliabilitycompanies.RateoftaxGenerally,capitalgainstaxisalways25percent.Onlyinafewexceptionalcasesisadifferentcapitalgainstaxrateapplied.Thesolidaritysurchargeisappliedinadditiontothecapitalgainstax.CapitalGains(Individual)

Capitalgainstaxat25percentandthesolidaritysurchargeat5.5percentofthecapitalgainstaxamount(total26.375percent),includingchurchtaxwhereapplicableat8or9percentoftheincometax,havealreadybeendeducted(withheld).CapitalGains(ACompany)Capitalgainstaxat25percentandthesolidaritysurchargeat5.5percentofthecapitalgainstax,havealreadybeendeducted(withheld).ReportingandpaymenttotheTaxOfficeUnlike"normal"incometax,capitalgainstaxexistsfromthepointintimewhenthecapitalgainsarepaid,andnotonlyattheendofthecalendaryear.

Theentitypayingoutthecapitalgainswithholdsthetaxfortherecipientofthecapitalgainsandpaysthistothetaxoffice.

Ifthecapitalgainsarecoveredbyregulationsaboutdefinitiveflat-ratetaxoncapitalgains,whichisasourcetaxoncapitalgains,thentherecipientofthecapitalgainsgenerallyneednotsubmitareturnaspartofhisincometaxassessment.

However,thereistheoptiontoapplyforaspecialassessment.Thismakessenseprimarilyifexemptedamountshavenotfullybeenmadeuseof,ifitispossibletodeductforeignsourcetax,orifthepersonaltaxrateislessthan25percent.

Capitalgainsnotcoveredbythedefinitiveflat-ratetax,aswellascapitalgainsforwhichtheabove-mentionedspecialassessmenthasbeenrequested,willbeconsideredasincomealongwiththenormalincometaxorcorporatetaxassessment.Previouslywithheldcapitalgainstaxwillbecalculatedagainstthepayableincometaxorcorporatetax.第四節(jié)發(fā)展中國家的資本利得課稅韓國的資本利得課稅泰國的資本利得課稅印度的資本利得課稅三、印度的資本利得課稅CapitalgainsforcompaniesandindividualsinIndiaaredividedinto2groups,longtermcapitalgainsandshorttermcapitalgain.IncomeundertheCapitalGainsChargeability:

Capitalgainsshallbechargeabletotaxiffollowingconditionsaresatisfied:a)Thereshouldbeacapitalasset.Inotherwords,theassettransferredshouldbeacapitalassetonthedateoftransfer;b)Itshouldbetransferredbythetaxpayerduringthepreviousyear;c)Thereshouldbeprofitsorgainasaresultoftransfer.A.

ShortTermCapitalAsset

Capitalassetheldfornotmorethan36monthsimmediatelypriortothedateoftransfershallbedeemedasshort-termcapitalasset.However,followingassetsheldfornotmorethan12monthsshallbetreatedasshort-termcapitalassets:a)EquityorpreferencesharesinacompanywhicharelistedinanyrecognizedstockexchangeinIndia;b)Otherlistedsecurities;c)UnitsofUTI;d)Unitsofequityorientedfunds;e)ZeroCouponBonds.Note:Unlistedshares&immovableproperty(beinglandorbuildingorboth)heldfornotmorethan24monthsimmediatelypriortothedateoftransfershallbetreatedasshort-termcapitalasset.B.

LongTermCapitalAsset

CapitalAssetthatheldformorethan36monthsor12monthsor24months,asthecasemaybe,immediatelyprecedingthedateoftransferistreatedaslong-termcapitalasset.IndividulRatesoftaxoncapitalgains:

1.ShortTermCapitalGainsa)Short-termcapitalgainsshallbeincludedinthegrosstotalincomeofthetaxpayerandwillbetaxedatthenormalrates;TaxRates

1.IncaseofanIndividual(residentornon-resident)orHUForAssociationofPersonorBodyofIndividualoranyotherartificialjuridicalpersonIndividuals(Otherthanseniorandsuperseniorcitizen)NetIncomeRangeRateofIncome-taxAssessmentYear2021-22AssessmentYear2020-21UptoRs.2,50,000--Rs.2,50,000toRs.5,00,0005%5%Rs.5,00,000toRs.10,00,00020%20%AboveRs.10,00,00030%30%SeniorCitizen(whois60yearsormoreatanytimeduringthepreviousyear)NetIncomeRangeRateofIncome-taxAssessmentYear2021-22AssessmentYear2020-21UptoRs.3,00,000--Rs.3,00,000toRs.5,00,0005%5%Rs.5,00,000toRs.10,00,00020%20%AboveRs.10,00,00030%30%SuperSeniorCitizen(whois80yearsormoreatanytimeduringthepreviousyear)NetIncomeRangeRateofIncome-taxAssessmentYear2021-22AssessmentYear2020-21UptoRs.5,00,000--Rs.5,00,000toRs.10,00,00020%20%AboveRs.10,00,00030%30%HinduUndividedFamily(IncludingAOP,BOIandArtificialJuridicalPerson)NetIncomeRangeRateofIncome-taxAssessmentYear2021-22AssessmentYear2020-21UptoRs.2,50,000--Rs.2,50,000toRs.5,00,0005%5%Rs.5,00,000toRs.10,00,00020%20%AboveRs.10,00,00030%30%Add:

a.

Surcharge:

Surchargeisleviedontheamountofincome-taxatfollowingratesiftotalincomeofanassesseeexceedsspecifiedlimits:-

However,marginalreliefisavailablefromsurchargeinfollowingmanner-RateofSurchargeAssessmentYear2021-22AssessmentYear2020-21RangeofIncomeRangeofIncomeRs.50LakhstoRs.1CroreRs.1CroretoRs.2CroresRs.2CrorestoRs.5CroresRs.5crorestoRs.10CroresExceedingRs.10CroresRs.50LakhstoRs.1CroreRs.1CroretoRs.2CroresRs.2CrorestoRs.5CroresRs.5crorestoRs.10CroresExceedingRs.10Crores10%15%25%37%37%10%15%25%37%37%b.

HealthandEducationCess:

HealthandEducationCessisleviedattherateof4%ontheamountofincome-taxplussurcharge.Note:

Aresidentindividual(whosenetincomedoesnotexceedRs.5,00,000)canavailrebateunder

section87A.Itisdeductiblefromincome-taxbeforecalculatingeducationcess.Theamountofrebateis100percentofincome-taxorRs.12,500,whicheverisless.1.SpecialtaxRateforIndividualandHUFs

TheFinanceAct,2020,hasprovidedanoptiontoIndividualsandHUFforpaymentoftaxesatthefollowingreducedratesfromAssessmentYear2021-22andonwards:TotalIncome(Rs)RateUpto2,50,000NilFrom2,50,001to5,00,0005%From5,00,001to7,50,00010%From7,50,001to10,00,00015%From10,00,001to12,50,00020%From12,50,001to15,00,00025%Above15,00,00030%AssessmentYear2021-22RangeofIncomeRs.50LakhstoRs.1CroreRs.1CroretoRs.2CroresRs.2CrorestoRs.5CroresRs.5crorestoRs.10CroresExceedingRs.10Crores10%15%25%37%37%b.

HealthandEducationCess:HealthandEducationCessisleviedattherateof4%ontheamountofincome-taxplussurcharge.Note1:Aresidentindividual(whosenetincomedoesnotexceedRs.5,00,000)canavailrebateunder

section87A.Itisdeductiblefromincome-taxbeforecalculatingeducationcess.Theamountofrebateis100percentofincome-taxorRs.12,500,whicheverisless.Note2:Theoptiontopaytaxatlowerratesshallbeavailableonlyifthetotalincomeofassesseeiscomputedwithoutclaimingspecifiedexemptionsordeductions:b)Short-termcapitalgainsarisingfromtransferofEquityShares,UnitsofanEquityOrientedFundsoraunitofabusinesstrustwhichischargeabletosecuritiestransactiontaxshallbetaxedat15%underSection111A;Note:-Nowbenefitofreducedrateoftax(i.e.,15%)shallbeavailablew.e.f.1-4-2016eveninrespectofincomearisingfromtransferofunitsofabusinesstrustwhichwereacquiredbyassesseeinlieuofsharesofspecialpurposevehicleasreferredtoinsection47(xvii).2.LongTermCapitalGainsa)Long-termcapitalgainsaresubjecttotaxat20%;b)Long-termcapitalgainsarisingfromtransferoflistedsecurities,unitsorazerocoupon[otherthanasreferredtoinpointd)below]bondsshallbetaxableatloweroffollowing:i.20%aftertakingbenefitofindexation;orii.10%withouttakingbenefitofindexation.

c)

Long-termcapitalgainsarisingtoanon-residentsorforeigncompanyfromtransferofunlistedsecuritiesshallbetaxedatwithoutgivingbenefitforindexation;

d)

Long-termcapitalgainsarisingfromtransferoflistedequityshare,oraunitofanequityorientedfundoraunitofabusinesstrustasreferredtoin

Section112A

shallbechargeabletotaxattherateof10%inexcessofRs.1Lakh.?Duedatesforfilingreturnsofincome/lossIndividual/HUFwhoseaccountsaretobeauditedorpartnerofafirmwhoseaccountsaretobeauditedorthespouseofsuchpartneriftheprovisionsofsection5Aapply-31stOctober?oftheassessmentyearFilingofreturnwhereataxpayer(corporate/non-corporateincludingpartnersoftheFirm)isrequiredtofurnishareportinFormNo.3CEBundersection92E-30thNovemberoftheassessmentyearInallothercases31stJulyoftheassessmentyearWhoissupposedtopayAdvanceTax?EverypersonwhoseestimatedtaxliabilityfortheyearisRs.10,000ormoreisliabletopayadvancetax.However,aresidentseniorcitizen(i.e.,anindividualoftheageof60yearsoraboveduringtherelevantfinancialyear)nothavinganyincomefrombusinessorprofessionisnotliabletopayadvancetax.???StatusBy15th

JuneBy15th

September15th

December?15th

MarchTaxpayers(otherthanthosewhooptedforpresumptivetaxationschemeof

section44AD)?Upto15%ofadvancetaxUpto45%ofadvancetaxUpto75%ofadvancetaxUpto100%ofadvancetaxTaxpayerswhooptedforpresumptivetaxationschemeof

section44ADNilNilNilUpto100%ofadvancetaxCompanyRatesoftaxoncapitalgains:

1.ShortTermCapitalGainsa)Short-termcapitalgainsshallbeincludedinthegrosstotalincomeofthetaxpayerandwillbetaxedatthenormalrates;DomesticCompany

AssessmentYear2020-21AssessmentYear2021-22?Whereitstotalturnoverorgrossreceiptduringthepreviousyear2017-18doesnotexceedRs.400crore25%NA?Whereitstotalturnoverorgrossreceiptduringthepreviousyear2018-19doesnotexceedRs.400croreNA25%?Anyotherdomesticcompany30%30%ForeignCompany2021-22yearNatureofIncomeTaxRateRoyaltyreceivedfromGovernmentoranIndianconcerninpursuanceofanagreementmadewiththeIndianconcernafterMarch31,1961,butbeforeApril1,1976,orfeesforrenderingtechnicalservicesinpursuanceofanagreementmadeafterFebruary29,1964butbeforeApril1,1976andwheresuchagreementhas,ineithercase,beenapprovedbytheCentralGovernment50%Anyotherincome40%Add:(a)

Surcharge:

Theamountofincome-taxshallbeincreasedbyasurchargeattherateof2%ofsuchtax,wheretotalincomeexceedsonecrorerupeesbutnotexceedingtencrorerupeesandattherateof5%ofsuchtax,wheretotalincomeexceedstencrorerupees.However,thesurchargeshallbesubjecttomarginalrelief,whichshallbeasunder:

(i)

Whereincomeexceedsonecrorerupeesbutnotexceedingtencrorerupees,thetotalamountpayableasincome-taxandsurchargeshallnotexceedtotalamountpayableasincome-taxontotalincomeofonecrorerupeesbymorethantheamountofincomethatexceedsonecrorerupees.(ii)

Whereincomeexceedstencrorerupees,thetotalamountpayableasincome-taxandsurchargeshallnotexceedtotalamountpayableasincome-taxontotalincomeoftencrorerupeesbymorethantheamountofincomethatexceedstencrorerupees.(b)

HealthandEducationCess:Theamountofincome-taxandtheapplicablesurcharge,shallbefurtherincreasedbyhealthandeducationcesscalculatedattherateoffourpercentofsuchincome-taxandsurcharge.Add:(a)

Surcharge:

Theamountofincome-taxshallbeincreasedbyasurchargeattherateof7%ofsuchtax,wheretotalincomeexceedsonecrorerupeesbutnotexceedingtencrorerupeesandattherateof12%ofsuchtax,wheretotalincomeexceedstencrorerupees.Thesurchargeshallbesubjecttomarginalrelief,whichshallbeasunder:

(i)

WhereincomeexceedsRs.1crorebutnotexceedingRs.10crore,thetotalamountpayableasincome-taxandsurchargeshallnotexceedtotalamountpayableasincome-taxontotalincomeofRs.1crorebymorethantheamountofincomethatexceedsRs.1crore.

(ii)

WhereincomeexceedsRs.10crore,thetotalamountpayableasincome-taxandsurchargeshallnotexceedtotalamountpayableasincome-taxontotalincomeofRs.10crorebymorethantheamountofincomethatexceedsRs.10crore(b)

HealthandEducationCess

:Theamountofincome-taxandtheapplicablesurcharge,shallbefurtherincreasedbyhealthandeducationcesscalculatedattherateoffourpercentofsuchincome-taxandsurcharge.b)Short-termcapitalgainsarisingfromtransferofEquityShares,UnitsofanEquityOrientedFundsoraunitofabusinesstrustwhichischargeabletosecuritiestransactiontaxshallbetaxedat15%under

Section111A;Note:-Nowbenefitofreducedrateoftax(i.e.,15%)shallbeavailablew.e.f.1-4-2016eveninrespectofincomearisingfromtransferofunitsofabusinesstrustwhichwereacquiredbyassesseeinlieuofsharesofspecialpurposevehicleasreferredtoin

section47(xvii).2.LongTermCapitalGainsa)Long-termcapitalgainsaresubjecttotaxat20%;b)Long-termcapitalgainsarisingfromtransferoflistedsecurities,unitsorazerocoupon[otherthanpointd)below]bondsshallbetaxableatloweroffollowing:i.20%aftertakingbenefitofindexation;orii.10%withouttakingbenefitofindexation.c)Long-termcapitalgainsarisingfromtransferoflistedsecurities,unitsofequityorientedoraunitofbusinesstrustwhichischargeabletoSTTshallbeexemptfromtax.d)Long-termcapitalgainsarisingfromtransferoflistedequityshare,oraunitofanequityorientedfundoraunitofabusinesstrustshallbechargeabletotaxattherateof10%inexcessofRs.1Lakh.Theschemeisopentoalltaxpayers,whowishtoclaimexemptionunderSections

54,

54B,

54D,

54F,

54G

or

54GB.b)Iftaxpayercouldnotinvestthecapitalgainstoacquirenewassetbeforeduedateoffurnishingofreturn,thecapitalgainscanbedepositedbeforeduedateforfurnishingofreturnofincomeindepositaccountinanybranchofanationalizedbankinaccordancewithCapitalGainAccountScheme1988.Advancetaxistobecalculatedonthebasisofexpectedtaxliabilityoftheyear.Advancetaxistobepaidininstalmentsasgivenbelow:??StatusBy15th

JuneBy15th

Sept15th

Dec15th

MarchCorporate15%45%75%100%Duedatesforfilingreturnsofincome/lossTheduedatesforfilingreturnofincomebyaCompanyis31stOctoberIncaseofanassesseehavinganinternationaltransactionorspecifieddomestictransaction(s)whoisrequiredtofurnishareportinFormNo.3CEBtheduedateis30thNovember.

IndiaReportingDatesandPaymentThetaxyearinIndiabeginsonApril1andendsonMarch31.AnindividualwhoseincomeisfromabusinessmustsubmitanannualreturnbyOctober31.Thereisafineof10%ofthetaxpayableforeachmonth'sdelay.Anindividualwhoseincomeisfromawageorwhoseincomeissubjecttoadeductionoftaxatsource,isexemptfromsubmittinganannualreturn.

SalariedtaxpayershaveuntilJanuary10，2021tofiletheirtaxreturnsforFY2019-20–withoutincurringpenaltyfeesforlatefiling.Anadvancepaymentmustbemadeon3dates-September15,December15andMarch15.第五節(jié)中東歐國家資本利得課稅制度俄羅斯的資本利得課稅匈牙利的資本利得課稅波蘭的資本利得課稅三、波蘭的資本利得課稅capitalincomeincludes:sellingstocks,bonds,mutualfunds

sharesandalsointerests

frombankdeposits.Ingeneral,thereisnospecialtaxrateforcapitalgainsinPoland.Capitalgainsareusuallyaddedtotheregularincomeofanindividual/companyandbasedonthenormaltaxrates.

PolandIndividualincometaxrates2021TaxBase(PLN)Tax%1-85,52817%85,528andover32%ofbaseexceedingPLN85,528ThereisaninitialallowanceofPLN3,091onthelowestincomebracket（

1波蘭茲羅提=1.7333人民幣）TaxscaleThebasictaxratesapplicableinPolandare17%and32%.The17%rateisusedifthetaxbasedoesnotexceedPLN85528.The32%rateisusedifthetaxbasedexceedsthisamount.Thetaxisadditionallyreducedbyadegressivetax-reducingamount.Thetypesofincometaxedinthismannerinclude:incomefromemployment,old-agepensionoreconomicactivity.UniformtaxrateAuniformtaxrateof19%mayalsobeapplied.Youmaybetaxedinthismannerifyouearnincomefromnon-agriculturaleconomicactivitiesorfromspecialbranchesofagriculturalproduction,theincomefromwhichisestablishedonthebasisoftheaccountingbooksmaintained.Ifyouwishtobetaxedinthismanner,youhavetosubmitawrittendeclarationtotherevenueofficeorinformtherevenueofficeaccordinglyundertheActontheCentralRegistrationandInformationonBusiness.Otherrevenuesorincomemayalsobetaxedatauniformtaxrate,forexample:incomefromthesaleofsecuritiesorsharesincompanies(19%),incomefromthesaleofrealestate(19%),revenuefromwinsincompetitions,gamesandpari-mutuelbetting(10%).ifrealestateissoldbyanindividualmorethan5yearsafteritwaspurchasedthecapitalgainisexemptfromtax.Salewithin5yearsfromthedateofpurchaseistaxedat19%.Lump-sumtaxonregisteredrevenuesSometypesofeconomicactivitymaybesubjecttoalump-sumtax.Insuchacase,thetaxbaseisrevenue.Thetaxratedependsonthetypeofeconomicactivitycarriedout.Thelump-sumtaxratesare17%,15%,12.5%,10%,8.5%,5.5%and3%.Ifyouwishtobetaxedinthismanner,youhavetosubmitawrittendeclarationtotherevenueofficeorinformtherevenueofficeaccordinglyundertheActontheCentralRegistrationandInformationonBusiness.Thefollowingtypesofrevenuemayalsobesubjecttothelump-sumtax:fromrentalofrealestate(8.5%or12.5%),fromagriculturalretailtrade,subjecttocertainconditions(2%).WheretosubmittaxreturnsAtaxreturnforincomeearnedorlossessustainedandataxreturnforrevenueearned,taxdeductionsandlump-sumtaxonregisteredrevenuesduearesubmittedtothecompetentrevenueoffice.WhentosubmittaxreturnsThetaxreturnforincomeearnedorlossessustainedshouldbesubmittedbetween15Februaryand30April

oftheyearfollowingthefiscalyear.Thisdeadlineappliestothefollowingtaxreturns:PIT-37,PIT-36,PIT-36S,PIT-36L,PIT-36LS,PIT-38andPIT-39forms.Thetaxreturnforthelump-sumtaxonrevenuesshouldbesubmittedbetween15FebruaryandtheendofFebruary

oftheyearfollowingthefiscalyear.ThisdeadlineappliestothePIT-28andPIT-28Staxreturn.ThebasicCorporateIncomeTaxratesareasfollows:19%ofthetaxbase,9%ofthetaxbase.

Youwillpaytaxonrevenuesfrombuildingsifyouownorco-ownabuildinglocatedinPolandandyourent/leasethatbuildingforuseunderarent/leaseagreementoranothersimilaragreement.

Thetaxrateis0.035%ofthesumofinitialvaluesofallbuildings,reducedPLN10000000permonth.Youwillpaytaxonincomefromsharesincontrolledforeigncompanies(CFCs)ifyouhavethestatusofaresidentinPolandandearnincomefromtheactivitiescarriedoutby