荷兰企业所得税PPT课件.pptx

CorporateIncomeTaxintheNetherlands 1 可编辑 Contents AsapartoffiscalrevenuePrincipalbusinessentitiesCorporationtaxratesTaxableincomeDonationdeductionCapitalgainsParticipationexemptionInnovativeboxLosses 2 可编辑 3 可编辑 4 可编辑 5 Principalbusinessentities publiccompany naamlozevennootschaporNV Privatelimitedliabilitycompany beslotenvennootschaporBV Partnership commanditairevennootschaporCV vennootschaponderfirmaorVOF etc Cooperativeandbranchofaforeigncompany 可编辑 6 Residence Residence AcompanythathasitsmanagementintheNetherlandsand inprinciple allcompaniesincorporatedaccordingtoDutchcivillawareregardedasDutchresident 1 deplaatswaardeleidingisgevestigd2 deplaatsvanhethoofdkantoor3 deplaatswaardeaandeelhoudersvergaderingplaatsvindt 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 Residentsareliabletotaxontheirworldwideincome NonresidentsaretaxedonlyonNetherlands sourceincome http www belastingdienst nl 7 可编辑 Corporationtaxrates Thecorporationtaxratedependsonthetaxableamount Thetaxableamountisthetaxableprofitinayearlessdeductiblelosses Ifthetaxableamountislessthan 200 000 thetaxrateis20 Ifthetaxableamountis 200 000orhigher thetaxrateis25 Areducedrateappliestoactivitiescoveredbytheinnovationbox Theinnovationboxprovidestaxrelieftoencourageinnovativeresearch Allprofitsearnedfrominnovativeactivitiesaretaxedatthisspecialrate 8 Corporationtaxrates 2015 20 overthefirst 200 000 25 overthesurplus2014 20 overthefirst 200 000 25 overthesurplus2013 20 overthefirst 200 000 25 overthesurplus2012 20 overthefirst 200 000 25 overthesurplus2011 20 overthefirst 200 000 25 overthesurplus2010 20 overthefirst 200 000 25 5 overthesurplus2009 20 overthefirst 200 000 25 5 overthesurplus2008 20 overthefirst 275 000 25 5 overthesurplus2007 20 overthefirst 25 000 23 5 overthenext 35 000 25 5 overthesurplus2006 25 5 overthefirst 22 689 29 6 overthesurplus2005 27 overthefirst 22 689 31 overthesurplus 可编辑 9 Taxableincome Taxableincome Corporateincometaxisdueonallprofitsderivedfromconductingabusiness includingtradingincome foreignsourceincome passiveincomeandcapitalgains Inprincipleallcostsrelatingtothebusinessaredeductible 具体可扣项目包括 企业设立费用 资产折旧 储备金 企业债务 租金及利息 向公司管理层支付的酬劳 向员工支付的奖金 佣金 呆坏账 资本损失 养老金支出 礼品和食品支出 会议和娱乐支出等 不得扣除的项目包括 资本性支出 无形资产受让和开发支出 罚款 滞纳金 被没收财产损失 非公益和救济性质的捐赠 赞助支出及其他与公司收入和利润无关的支出 10 Donationdeduction Aftrekbaregiften 捐赠扣除 Giftenaanalgemeennutbeogendeinstellingen ANBI s 慈善机构 ensteunstichtingenSBBI 基础设施建设 maguvandewinstaftrekken Perjaarbedraagtdeaftrektenhoogste50 vandewinst meteenmaximumvan 100 000 Umoetdegiftenschriftelijkkunnenbewijzen GiftaancultureleANBI 向相关文化机构的捐赠扣除 DoetueengiftaaneenANBIdieisaangemerktalscultureleinstelling Danmagudeaftrekvandewinstverhogenmet50 Deverhogingisechtermaximaal 2 500 http www belastingdienst nl 11 Donationdeduction Voorbeeld1 Voorbeeld1 Voorbeeld2 http www belastingdienst nl 12 Capitalgains Capitalgainsderivedfromthesaleofaparticipationareexemptiftheparticipationexemptionapplies Othercapitalgainsaretaxedatthenormalcorporaterate http www belastingdienst nl 13 Participationexemption 参股免税 Undertheparticipationexemption proceedsfromqualifyingsubsidiaries includingdividendsandbothrealizedandunrealizedcapitalgains areexcludedfromthetaxableprofitforcorporateincometaxpurposes Costsofacquisitionanddispositionofparticipationsarealsocoveredbytheexemptionandthereforearenon deductible Accordingly capitallossesonthedispositionofparticipationsarenotdeductible 可编辑 14 Thetaxpayerownsatleast5 ofthenominalissuedandpaidupcapitalofaDutchorforeigncompanywithacapitaldividedintoshares Shareholdingsoflessthan5 donotqualify participationexemptionappliesifaparticipationisnotheldasapassiveinvestmentbythetaxpayer Aparticipationisheldasapassiveinvestmentifitisheldforthepurposeofearningareturnoninvestmentwhichcanbeexpectedfromordinaryassetmanagement 可编辑 Participationexemption 15 Participationexemption ThesubjecttotaxtesteffectivelyrequiresageneralcomparisonoftheprofitstaxregimeofthecountrywheretheparticipationisestablishedwiththeDutchcorporateincometaxregime Thesubjecttotaxtestismetif Thestatutoryrateoftheprofitstaxisatleast10 andtherearenosignificantdifferencesintaxbase or Thestatutoryrateoftheprofitstaxisatleast10 andtherearesignificantdifferencesintaxbasebutthesedonotresultinaneffectivetaxburdenoflessthan10 or Thestatutoryrateoftheprofitstaxislessthan10 butitisprobablethattheeffectivetaxburdenisatleast10 Theassettestismetiftheaggregatedassetsoftheparticipationdonotconsist for50 ormoreoflowtaxedfreepassiveassets 可编辑 16 Innovativebox Ifthecompanyhasoptedfortheinnovationbox aneffective5 corporateincometax CIT ratewillapplytotheEBITwhichisderiveddirectlyfromqualifyingintellectualproperty IP Theinnovationboxisnotlimitedtoincomefrompatents incomefrom non patented qualifyingR Thedevelopmentoftechnologicallynewphysicalproductsorphysicalproductionprocesses orpartsthereof 可编辑 17 Innovativebox Theintangibleassetsareselfdeveloped whichincludescontractresearchfortheriskandbenefitofthetaxpayerandparticipationinR Dactivitiesbymeansofcost contributionarrangements butexcludesmarketingintangiblescreatedbythetaxpayer suchasbrandnames logosandassetsalike 成本分摊协议即CCA CostContributionArrangements 是两个以上企业之间议定的一项框架 用以确定各方在研发 生产或获得资产 劳务和权利等方面承担的成本和风险 并确定这些资产 劳务和权利的各参与者的利益的性质和范围 Theintangibleassetsarepurchased providedthepurchasedintangibleassetlosesitsindependenceandismergedintoanewselfdevelopedintangibleasset Atleast30 ofexpectedincomecanbeattributedtopatents registrationsobtainedfortheintangibleasset 18 Innovativebox R Dexpensesareimmediatelydeductibleintheyearinwhichtheyareincurred Theinnovationboxdoesnotapplytolossesfromtheinnovativeact