外国税制 课件 第二章 外国个人所得税制

第二章外国个人所得税制第一节个人所得税制概述第二节发达国家的个人所得税制度第三节发展中国家的个人所得税制度第四节中东欧国家的个人所得税制度第五节比较与借鉴英国是世界上最早征收所得税的国家在战争期间，税率比较高，课税对象的范围比较广；在和平期间，税率呈逐步降低趋势。二战期间，美国个人所得税最高税率达94%(1944)，英国实行了100%的过分利得税。个人所得税始终是西方发达国家的第一大税种。解读《个人所得税法实施条例》第八条第一款规定：工资、薪金所得，是指个人因任职或受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或受雇有关的其他所得。按工资薪金所得项目计征个人所得税的项目：企业向职工发放的交通、通讯补贴，扣除一定标准的公务费用的数额；企业为员工支付各项免税之外的保险金，应在企业向保险公司缴付时并入员工当期的工资收入；企业为员工计提年金时均摊到每月计算出的每月应得年金。中国个人所得税发展方向：分类和综合相结合模式纳税的覆盖面扩大抵扣因素扩大（赡养因素、住房按揭贷款）第一节个人所得税制概述个人所得税的课税模式个人所得税的纳税人个人所得税税基的确定个人所得税税率的选择个人所得税的纳税单位个人所得税的征收方法一、个人所得税课税模式(一)分类所得税模式(schedulerpatternofincometaxation)将所得按来源划分为若干类别,对各种不同来源的所得，分别计算征收所得税特点：不同性质所得，适用不同税率广泛采用源泉课征，征收简便不能完全体现纳税人的能力，有失公平（二）综合所得税模式（globalpatternofincometaxation）

对纳税人全年各种不同来源的所得，综合计算征收所得税特点：能体现纳税人实际负担水平，符合支付能力原则可作为调节社会经济的“自动调节器”

采取自行申报方式，手续复杂，对税收征纳双方都提出了较高的要求（三）分类综合所得税模式(dualisticormixedpatternofincometaxation)也称混合制，是将个人不同来源的所得，先按性质分为不同项目，对不同项目的所得先进行费用扣除，并从源扣缴；然后，再将全部或部分所得项目加总，扣除宽免额，运用累进税率征收。特点兼收并蓄，吸收上述两种模式优点稽征复杂(1)交叉型分类综合所得税

分类征收与综合申报相结合英国是实行交叉型分类综合所得税的典型国家。(2)并立型分类综合所得税综合计征和分类计征同时存在日本10类收入综合计征:不动产所得、营业所得、工薪所得、一次性所得、杂项所得、退职所得；分类计征:退休金、山林所得；综合或分类选择计征:利息、股息和资本利得世界部分国家个人所得税课税模式国家课税模式国家课税模式部分发达国家英国法国比利时奥地利荷兰芬兰葡萄牙西班牙希腊德国丹麦爱尔兰意大利瑞典挪威卢森堡瑞士美国加拿大日本分类综合制综合制综合制综合制综合制综合制分类综合制综合制综合制综合制综合制综合制综合制综合制综合制综合制综合制综合制综合制混合制部分发展中国家印度韩国菲律宾印度尼西亚马来西亚老挝黎巴嫩苏丹喀麦隆南非刚果部分中东欧国家俄罗斯匈牙利捷克罗马尼亚保加利亚克罗地亚白俄罗斯立陶宛综合制综合制综合制综合制综合制分类制分类制分类制混合制综合制综合制综合制综合制综合制综合制综合制综合制综合制综合制世界上大多数国家采用综合课税模式，可见公平是多数国家个人所得税建设的重要目标；少数国家采取分类所得税模式或分类综合所得税模式，且多为发展中国家，这主要与人们的纳税意识较淡及税收征管水平较低有关。二、个人所得税纳税人税收管辖权一般根据属地主义和属人主义原则来确定居民：无限纳税义务，即对全世界范围内的所得课征个人所得税；非居民：有限纳税义务，即仅对来源于本国境内的所得课征个人所得税。各国认定居民身份的三个标准住所标准，纳税人如果在本国境内有永久性住所或习惯性住所，就是本国居民。时间标准，自然人如果在本国境内居住或停留超过一定时间，就是本国居民。主观意愿标准，自然人如果有在本国境内居住的意愿就可认定为本国居民。部分国家居民自然人认定标准确认标准纳税义务印度1.居民或普通居民，符合以下任一条件者：①在一个财政年度内在印度居留至少182天者；②在一个财政年度内在印度居留60天以上并且前4年内居留365天以上者。2.非居民：不符合上述条件者，在一个财政年度内印度公民离开印度到境外工作，如果其在该年内居留印度的时间少于182天，则变成非居民。3.非普通居民：前7年内离开印度730天者或者前10年内有9年都是非居民者。1.居民或普通居民就其世界范围内所得纳税2.非居民就其来源于印度的所得(即在印度收到、取得或视同收到、取得的所得)纳税3.非普通居民通常和非居民一样纳税。如果其从境外取得的所得是从印度控制的企业或从印度经营的业务中获取的，则必须在印度纳税。在印度的外国雇员取得的几类所得免税：如，外国企业的雇员若在印度居留时间不超过90天，其在印度提供劳务的报酬免税；在一定条件下在印度从事教学、研究获得的报酬也免税。墨西哥1.居民：把“家”建在墨西哥者。2.非居民：在一个公历年内在墨西哥境外滞留183天以上(不管是否连续)并能证明自己是滞留在另一国者。1.居民个人就其全世界范围内的所得纳税。2.非居民个人(包括墨西哥公民)通常仅就来源于黑西哥的某些所得纳税。但如果非居民个人在墨西哥通过常设机构从事活动，那么个人须就归属于该常设机构的得缴纳个人所得税。巴西取得永久签证或短期工作签证者自到达之日起被视为居民，取得短期因私签证的外国人自到达之日1年内在巴西居住时间超过183天，不论是否中断，也被视为巴西居民。居民对其来源于国内、外的全部所得纳税；非居民仅就来源于巴西的所得纳税。日本1.居民：有永久性住所或者在日本居住满1年的个人。2.非永久居民：居民若无永久居住日本意图而在日本设有住所或居所并连续居留日本＜5年3.非居民：无住所，日本居留＜1年1.居民对其来源于日本境内外全部所得纳税2.非永久居民应就其在日本来源所得．以及在日本境内支付或汇入日本的境外来源所得纳税。3.非居民仅就来源于日本境内所得纳税。韩国凡在韩国境内定居或居住满1年的个人，为居民纳税人。被国内居民或国内公司雇佣但在境外工作的行政人员，也属于居民纳税人。非居民指居民以外的个人。居民对其来源于国内、外的全部所得纳税；非居民仅就来源于韩国境内所得纳税。中

国居民是指在中国境内有住所，或者无住所而在境内居住满183天的个人。非居民是指在中国境内无住所又不居住或者无住所而在境内居住不满183天的个人。居民对其来源于中国境内和境外取得的所得纳税，非居民对从中国境内取得的所得纳税。在中国境内无住所，但是居住183天以上6年以下的个人，其来源于中国境外的所得，经主管税务机关批准，可只就由中国境内公司、企业以及其他经济组织或者个人支付的部分缴纳个人所得税。三、个人所得税税基的确定所得的界定（1）周期说或所得源泉说（2）净值说或纯资产增加说（3）净值加消费说（4）交易说确定应税所得（个人所得税税基）一般遵循两个原则：以净额为标准界定应税所得凡是以现金表示的各种所得都应计入应税所得（一）关于所得的确定

1.对于实物所得的税务处理对于实物所得（附加福利），多数国家把其视为货币所得列入征税范围。世界各国对附加福利的税务处理模式

（1）单独课征附加福利税对雇主按个人所得税的最高边际税率（包含医疗税税率）进行征收，防止个人纳税人在正常的工资和薪金之外以附加福利的形式逃税（澳大利亚、新西兰）（2）把附加福利计入个人所得税税基美国：总所得包括现金分红，现金以外的资产分红加拿大：个人所得包括工资、薪金及各种报酬，雇主为雇员提供的各种福利（3）对附加福利不征税许多发展中国家则从便于征管的角度出发，对于公司提供的免费或低价工作午餐、免费幼儿园入托、免费医疗、免费住房等给予免税2.对于转移所得的税务处理转移所得：纳税人不需要付出任何代价或从政府那里得到的所得，如离婚赡养费和社会保障提供的福利。个人所得税离婚赡养费社会保障制度提供的福利社会保障缴款发达国家（美、加及欧盟国家征税免税扣除发展中国家不征税不征税扣除3.对于推算所得的税务处理推算所得：由纳税人本人生产产品或提供服务，并由其本人消费这些产品或服务而得到的隐含性收入。推算所得住宅拥有者自用该住宅农业生产者自产自消比利时、意大利、哥伦比亚征税不征税多数国家不征税不征税4.对于合法所得和非法所得的税务处理合法所得与非法所得皆属征税范围（美、德、日）合法所得属征税范围，非法所得不在征税范围内（发展中国家）5.对资本利得的税务处理

债券、股票和不动产等资本财产的增值或出售而得到的净收益，其中因出售资本财产而得到的从净收益为转让所得或已实现的资本利得，其中已增值未出售的利得为未实现的资本利得。各国皆采取实现标准6、对规则性所得和非规则性所得的税务处理规则性所得：以劳动或财产为源泉的工资、薪金、利息非规则性所得：资本财产的重估溢价、遗产的继承、意外收入或偶然所得美国：不强调征税所得的规则性英国：强调征税所得的规则性（二）扣除项目的确定

1.成本费用扣除必须是为了取得应税收入而发生的成本和费用。不包括资本性费用、私人或家庭支出和取得免税所得的费用。2.个人基本扣除

(生计扣除)为补偿劳动者基本消耗以实现简单再生产目的扣除两种扣除办法：起征点（taxthreshold)免征额(taxexemption)每年根据物价变动情况进行指数化调整3.赡养扣除

根据纳税人的家庭结构、婚姻和子女状况来确定，子女、无收入的配偶4.个人特许扣除

特殊开支需要：医疗费、为子女所负担的学费、未投保受到的灾害损失、老年人和残疾人的照料费5.再分配性扣除

目的是鼓励纳税人按一定方向分配其所得为体现国家的相关税收政策而给予的扣除，比如，某种储蓄或消费扣除为鼓励慈善捐款而给予的扣除某些特殊政策性扣除加拿大对纳税人的风险投资允许扣除，对纳税人用于注册养老金计划的储蓄允许扣除四、个人所得税税率的选择1.基本税率采用综合所得税模式的国家对综合所得适用的税率，采用分类所得税模式的国家对工薪、劳务报酬等勤劳所得适用的税率。绝大多数国家基本税率采用超额累进税率模式俄罗斯、匈牙利、捷克等国家实行比例税率2.非勤劳所得适用税率(财产租赁所得、偶然所得、资本利得)一般适用比例税率，并从源代扣代缴3.预提税率针对非居民纳税人的个人所得，包括利息、股息、租金和特许权使用费税率一般为25%、20%或15%对有税收协定国家非居民实行优惠税率个人所得税税率的改革趋势最高边际税率下降，税率档次减少五、纳税单位（一）个人制以独立的个人作为个人所得税的申报单位加拿大、日本、奥地利等：已婚夫妇也作为单独的纳税单位，各自独立申报纳税优点：婚姻中性（marriageneutral）缺点：容易出现家庭成员之间通过分散资产、分计收入的办法分割所得，逃避税收或避免适用较高档次的累进税率；不符合按能力负担的原则；从家庭角度看，可能造成高收入家庭纳税少，而低收入家庭纳税多的情况（二）家庭制以家庭为个人所得税的纳税单位，包括已婚夫妇联合申报和户主申报等形式。优点：充分考虑了家庭成员的收支状况确定税收负担，有利于税收负担的公平与合理。可防止家庭成员通过资产和收入分割逃避税收。缺点：对婚姻产生干扰；可能会降低妇女工作意愿折衷方法：分割法（或商数化），将家庭每个人所得的总额除以一个商数，将所得分割后求得每个人的应纳税额，再将这个纳税额乘以该商数得出总的应纳税额。纳税单位的选择应遵循的标准税收不应对婚否产生影响拥有收入或财产相同的夫妇应得到相同的税收待遇，即财产在其内部分配不影响纳税夫妻间财务安排不应受复杂税制的影响税制应在单身与已婚者之间体现公平待遇税收上的任何安排都应力求使纳税人明确其纳税义务以及税务当局的税务管理

每位纳税者都有权保留其纳税方面的隐私六、个人所得税的征收方法（一）课源法即源泉扣缴法（Pay-As-You-Go,PAYG;Pay-As-You-Earn,PAYE)在所得发生的当时当地，由支付者按规定税率扣缴所得者应负担的税款，直接上缴国库。优点：能够控制税源，减少逃税与滞纳，征管成本低可以根据不同所得适用不同税率税款随所得分期缴纳，不会造成纳税人税负过重局限性：只适用部分所得（二）申报法

纳税人按税法规定在纳税终了一定期间内，自行申报其所得，自行计算或由税务机关计算其总所得额，允许扣除相关费用及个人宽免额。优点：纳税人对税制有较清晰的了解，有利于发挥监督作用局限性：偷漏税时有发生，对纳税人要求较高主要在纳税意识比较强的发达国家实行。美国和加拿大每年通常要对2%-5%的申报表进行调查或审核。（三）测定法（推断法）根据纳税人所表现的外部标志推定其所得，再按规定征税。净值法，根据纳税人财产净值的多少推定其所得额的大小消费支出法，根据纳税人平时生活水平与各种消费支出的数额来推测其所得银行账户法，根据纳税人银行往来帐户的情形决定其所得额。（四）估计法

对某些纳税人根据历史上的一些资料估算其应纳税额的方法。针对个人独资企业、个体工商业者法国、非洲欠发达国家第二节发达国家的个人所得税制度英国的个人所得税美国的个人所得税日本的个人所得税荷兰的个人所得税一、英国的个人所得税（一）纳税人1.居民AnindividualwhoisresidentintheUKisliabletoUKincometaxorcapitalgainstaxonallhisincomeandgains,whetherfromUKoroverseassources,subjecttolimitedexemptions.2.非居民Anon-residentindividualisliabletoUKincometaxonUKsourceincome.Whetheryou’reUKresidentusuallydependsonhowmanydaysyouspendintheUKinthetaxyear(6Aprilto5Aprilthefollowingyear).You’reautomaticallyresidentifeither:youspent183ormoredaysintheUKinthetaxyearyouronlyhomewasintheUK-youmusthaveowned,rentedorlivedinitforatleast91daysintotal-andyouspentatleast30daysthereinthetaxyearYou’reautomaticallynon-residentifeither:youspentfewerthan16daysintheUK(or46daysifyouhavenotbeenclassedasUKresidentforthe3previoustaxyears)youworkabroadfull-time(averagingatleast35hoursaweek)andspentfewerthan91daysintheUK,ofwhichnomorethan30werespentworkingYoupaytaxonthingslike:moneyyouearnfromemploymentprofitsyoumakeifyou’reself-employed-includingfromservicesyousellthroughwebsitesorappssomestatebenefitssomegrants,includingtheSelf-EmploymentIncomeSupportScheme,theSmallBusinessGrantFund,theRetail,HospitalityandLeisureGrantFund,theCoronavirusJobRetentionSchemeandtheTestandTraceSupportPaymentinEngland(ortheSelf-isolationSupportPaymentinScotlandandtheSelf-isolationSupportSchemeinWales)mostpensions,includingstatepensions,companyandpersonalpensionsandretirementannuitiesrentalincome(unlessyou’realive-inlandlordandgetlessthanthe

rentaroomlimit)benefitsyougetfromyourjobincomefromatrustinterestonsavings

overyoursavingsallowanceYoudon’tpaytaxonthingslike:

1.thefirst£1,000ofincomefromself-employment-thisisyour‘tradingallowance’2.thefirst£1,000ofincomefrompropertyyourent(unlessyou’reusingtheRentaRoomScheme)3.incomefromtax-exemptaccounts,likeIndividualSavingsAccounts(ISAs)andNationalSavingsCertificates4.dividendsfromcompanysharesunderyourdividendsallowance5.somestatebenefits6.premiumbondorNationalLotterywins7.rentyougetfromalodgerinyourhousethat’sbelowtherentaroomlimitAllowances2020to20212019to20202018to20192017to2018PersonalAllowance£12,500£12,500£11,850£11,500IncomelimitforPersonalAllowance£100,000£100,000£100,000£100,000PersonalAllowancesThePersonalAllowanceistheamountofincomeapersoncangetbeforetheypaytax.ThePersonalAllowancegoesdownby£1forevery£2ofincomeabovethe£100,000limit.Itcangodowntozero.

Otherallowances

Allowances2020to20212019to20202018to20192017to2018MarriedCouple’sAllowance-maximumamount£9,075£8,915£8,695£8,445MarriedCouple’sAllowance-minimumamount£3,510£3,450£3,360£3,220BlindPerson’sAllowance£2,500£2,450£2,390£2,320Taxratesandbands

BandRateIncomeafterallowances2020to2021Incomeafterallowances2019to2020Incomeafterallowances2018to2019Incomeafterallowances2017to2018Startingrateforsavings10%(0%from2015to2016)Upto£5,000Upto£5,000Upto£5,000Upto£5,000StarterrateinScotland19%Upto£2,085Upto£2,049Upto£2,000-BasicrateinScotland20%£2,086to£12,658£2,050to£12,444£2,001to£12,150Upto£31,500BasicrateinEngland&NorthernIreland20%Upto£37,500Upto£37,500Upto£34,500Upto£33,500BasicrateinWales20%Upto£37,500Upto£37,500Upto£34,500Upto£33,500BandRateIncomeafterallowances2020to2021Incomeafterallowances2019to2020Incomeafterallowances2018to2019Incomeafterallowances2017to2018IntermediaterateinScotland21%£12,659to£30,930£12,445to£30,930£12,151to£31,580-HigherrateinScotland40%

(41%from2018to2019)£30,931to£150,000£30,931to£150,000£31,581to£150,000£31,501to£150,000HigherrateinEngland&NorthernIreland40%£37,501to£150,000£37,501to£150,000£34,501to£150,000£33,501to£150,000HigherrateinWales40%£37,501to£150,000£37,501to£150,000£34,501to£150,000£33,501to£150,000BandRateIncomeafterallowances2020to2021Incomeafterallowances2019to2020Incomeafterallowances2018to2019Incomeafterallowances2017to2018ToprateinScotland46%Over£150,000Over£150,000Over£150,000Over£150,000England&NorthernIrelandAdditionalrate45%Over£150,000Over£150,000Over£150,000Over£150,000WalesAdditionalrate45%Over£150,000Over£150,000Over£150,000Over£150,000TaxyearDividendallowance6April2020to5April2021£2,0006April2019to5April2020£2,0006April2018to5April2019£2,0006April2017to5April2018£5,0006April2016to5April2017£5,000TaxbandTaxrateondividendsovertheallowanceBasicrate7.5%Higherrate32.5%Additionalrate38.1%（三）税收抵免

外国税收抵免针对海外来源所得或资本利得所缴纳的外国税收儿童税收抵免儿童税收抵免（Childtaxcredit,CTC）是对所有抚养儿童家庭提供的一种普遍性的补助计划，属于返还性税收抵免。工作税收抵免工作税收抵免(Workingtaxcredit)是对低收入家庭提供的一种在职援助，无论这种家庭是否有孩子，只要其收入低于一定水平都可获得税收抵免，返还性的税收抵免。CircumstanceHoursaweekAged25to59Atleast30hoursAged60oroverAtleast16hoursDisabledAtleast16hoursSinglewith1ormorechildrenAtleast16hoursCouplewith1ormorechildrenUsually,atleast24hoursbetweenyou(with1ofyouworkingatleast16hours)Achildissomeonewhoisunder16(orunder20ifthey’rein

approvededucationortraining).Thebasicamountisupto£1,960ayear.

ElementAmountYou’reacoupleapplyingtogetherUpto£2,010ayearYou’reasingleparentUpto£2,010ayearYouworkatleast30hoursaweekUpto£810ayearYouhaveadisabilityUpto£3,165ayearYouhaveaseveredisabilityUpto£1,365ayear(usuallyontopofthedisabilitypayment)Youpayfor

approvedchildcareUpto£122.50(1child)or£210(2ormorechildren)aweekUniversalCreditUniversalCreditisapaymenttohelpwithyourlivingcosts.It’spaidmonthly-ortwiceamonthforsomepeopleinScotland.Youmaybeabletogetitifyou’reonalowincomeoroutofwork.UniversalCreditwillreplacethefollowingbenefits:ChildTaxCreditHousingBenefitIncomeSupportincome-basedJobseeker’sAllowance(JSA)income-relatedEmploymentandSupportAllowance(ESA)WorkingTaxCreditEligibilityYoumaybeabletogetUniversalCreditif:you’reonalowincomeoroutofworkyou’re18orover(therearesomeexceptionsifyou’re16to17)you’reunderStatePensionage(oryourpartneris)youandyourpartnerhave£16,000orlessinsavingsbetweenyouyouliveintheUKThenumberofchildrenyouhavedoesnotaffectyoureligibilityforUniversalCredit,butitmayaffecthowmuchyouget.YourcircumstancesMonthlystandardallowanceSingleandunder25£251.77Singleand25orover£317.82Inacoupleandyou’rebothunder25£395.20(foryouboth)Inacoupleandeitherofyouare25orover£498.89(foryouboth)ExtraamountsHowmuchyou’llgetExtramonthlyamountForyourfirstchild£277.08(bornbefore6April2017)

£231.67(bornonorafter6April2017)Foryoursecondchildandanyothereligiblechildren£231.67perchildIfyouhaveadisabledorseverelydisabledchild£126.11or£392.08Ifyouneedhelpwith

childcarecostsupto85%ofyourcosts(upto£646.35foronechildand£1,108.04for2ormorechildren)IfyouhaveadisabilityorhealthconditionHowmuchyou’llgetExtramonthlyamountIfyouhave

limitedcapabilityforworkandwork-relatedactivity£336.20Ifyouhavelimitedcapabilityforworkandyoustartedyourhealth-relatedUniversalCreditorEmploymentandSupportAllowance(ESA)claimbefore3April2017£126.11IfyoucareforaseverelydisabledpersonHowmuchyou’llgetExtramonthlyamountIfyouprovidecareforatleast35hoursaweekforaseverelydisabledpersonwhoreceivesadisability-relatedbenefit£160.20HousingcostsYoucouldgetmoneytohelppayyourhousingcosts.Howmuchyougetdependsonyourageandcircumstances.Thepaymentcancoverrentandsomeservicecharges.Ifyou’reahomeowner,youmightbeabletogetaloantohelpwithinterestpaymentsonyourmortgageorotherloansyou’vetakenoutforyourhome.（五）纳税申报和纳税期限

个人自行申报英国个人所得税纳税期限纳税期限一般所得纳税年度次年的1月31日对达到一定数额的所得税分两次缴纳,第一次是纳税年度次年1月31日，第二次是次年7月31日所得税与资本利得税一起申报纳税年度次年的1月31日Thedeadlinesforpayingyourtaxbillareusually:31January-foranytaxyouowefortheprevioustaxyear(knownasabalancingpayment)andyourfirstpaymentonaccount31JulyforyoursecondpaymentonaccountBecauseofcoronavirus(COVID-19),youcandelaymakingyoursecondpaymentonaccount.You’llnotbechargedinterestorpenaltiesaslongasyoupaybefore31January2021.第三节发展中国家的个人所得税制度印度的个人所得税韩国的个人所得税巴西的个人所得税南非的个人所得税金砖国家“金砖国家”来源于英文BRICS一词，是指巴西（Brazil）、俄罗斯（Russia）、印度（India）和中国（China）、南非(SouthAfrica)，因这5个国家的英文名称首字母组合而成的“BRICs”一词，其发音与英文中的“砖块”(bricks)一词非常相似，故被称为“金砖国家”。巴西-“世界原料基地”；俄罗斯-“世界加油站”；印度-“世界办公室”；中国-“世界工厂”，南非-“世界资源库”（2010.12）。一、印度的个人所得税（一）纳税人TheCentralBoardofDirectTaxesinIndiahasannouncedataxreliefforNon-ResidentIndiansandforeignnationalswhoarestrandedinIndiaduetotheCovidlockdownbetweenMarch1,2020andMarch31,2020.AccordingtotheIncomeTaxActofIndia,taxesapplytotheglobalincomeforresidentIndiansandincomegeneratedinIndiaforNRIs.ThistaxstatusiscalculatedbythenumberofdaysspentinafinancialyearinIndia.TheIncomeTaxActofIndiahasmadechangestohowmanydaysanIndiannationalhastostayoutofIndiatobecalledaNon-ResidentofIndia.Indiansnowhavetostayabroadforover240daystobecalledanNRIunliketheprevious182days.Thiswillalsoreflectinhowhewillbetaxed.Additionally,iftheNRIisinanyforeigncountrythatisnotconsideredaresidentbythatcountry,hewillbedeemedaresidentofIndiaandtaxedonhisworldwideincome.WhatisPAN?​PANstandsforPermanentAccountNumber.PANisaten-digituniquealphanumericnumberissuedbytheIncomeTaxDepartment.PANisissuedintheformofalaminatedplasticcard(commonlyknownasPANcard).GivenbelowisanillustrativePAN:ALWFG5809LThefourthcharacterofPANrepresentsthestatusofthePANholder.LLPisrepresentedbythecharacter‘F’(e.g.ALWF​​G5809L).IndividualWhohasto​ob​tainPAN?PANistobeobtainedbyfollowingpersons:Everypersonifhistotalincomeorthetotalincomeofanyotherpersoninrespectofwhichheisassessableduringthepreviousyearexceeds:InthecaseofBasic

ExemptionLimitIndividualRs.2,50,000.00ResidentIndividualsoftheageof60yearsandabovebutbelow80yearsRs.3,00,000.00ResidentIndividualsof80yearsaboveRs.5,00,000.00EverypersonwhointendstoenterintospecifiedfinancialtransactionsinwhichquotingofPANismandatoryHeadsofIncome

SalaryHouseProperty​CapitalGains​Business/ProfessionOthersourcesSalaryisdefinedtoinclude:WagesPensionAnnuityGratuityFees,Commission,Perquisites,ProfitsinlieuoforinadditiontoSalaryorWages

IncomefromHouseProperty

ConditionsforTaxabilityThehousepropertyshouldconsistofanybuildingorlandappurtenantthereto;Thetaxpayershouldbetheowneroftheproperty;Thehousepropertyshouldnotbeusedforthepurposeofbusinessorprofessioncarriedonbythetaxpayer.

ProfitsandGainsfromBusinessandProfessionThefollowingincomesarechargeabletotaxundertheheadProfitandGainsfromBusinessorProfession:ProfitandgainsfromanybusinessorprofessioncarriedonbytheassesseeatanytimeduringthepreviousyearAnycompensationorotherpaymentduetoorreceivedbyanyspecifiedpersonIncomeundertheCapitalGainsConditionsforChargeability:Thereshouldbeacapitalasset.Inotherwords,theassettransferredshouldbeacapitalassetonthedateoftransfer;Itshouldbetransferredbythetaxpayerduringthepreviousyear;ThereshouldbeprofitsorgainasaresultoftransferWhoshouldpayIncome-tax?

Forthefinancialyear2020-21,anIndividualisrequiredtopayincome-taxifhis/hertotalincomeexceedsRs.2,50,000.Incaseofresidentindividualsoftheageof60yearsandabovebutbelow80years,thebasicexemptionlimitisRs.3,00,000andforresidentindividualsof80yearsandabove,thelimitisRs.5,00,000.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%

APPEALSIncometaxliabilityisdeterminedbytheAssessingOfficerfirst.AtaxpayeraggrievedbyvariousactionsofAssessingOfficercanappealbeforeCommissionerofIncomeTax(Appeals).FurtherappealcanbepreferredbeforetheIncomeTaxAppellateTribunal.Onsubstantialquestionoflaw,furtherappealcanbefiledbeforetheHighCourtandeventotheSupremeCourt.Variousappellateproceduresatdifferentlevelsofappellateauthorityaredefinedhereunder:AppealtoCommissionerofIncome-tax(Appeals)AppealtoIncome-taxAppellateTribunalAppealtoHighCourtAppealtoSupremeCourtThe

tax

year

in

India

beginsonApril1andendsonMarch31.

TAXCALENDAR

July,2020Wednesday,July15,2020​Quarterlystatementinrespectofforeignremittances(tobefurnishedbyauthorizeddealers)inFormNo.15CCforquarterendingJune,2020​Wednesday,July15,2020​UploadthedeclarationsreceivedfromrecipientsinFormNo.15G/15HduringthequarterendingJune,2020Friday,July31,2020​Returnofincomefortheassessmentyear2020-21forallassesseeotherthan(a)corporate-assesseeor(b)non-corporateassessee(whosebooksofaccountarerequiredtobeaudited)or(c)partnerofafirmwhoseaccountsarerequiredtobeauditedor(d)anassesseewhoisrequiredtofurnishareportunder

section92E.TheduedateforfilingofreturnhasbeenextendedfromJuly31,2020toNovember30,2020videtheTaxationandOtherLaws(RelaxationandAmendmentofCertainProvisions)Act,2020.September,2020Tuesday,September15,2020​​Secondinstalmentofadvancetaxfortheassessmentyear2021-22​Wednesday,September30,2020​Duedateforfilingofauditreportunder

section44AB

fortheassessmentyear2020-21inthecaseofacorporate-assesseeornon-corporateassessee(whoisrequiredtosubmithis/itsreturnofincomeonOctober31,2020).TheduedateforfilingofauditreporthasbeenextendedfromSeptember30,2020toOctober31,2020videtheTaxationandOtherLaws(RelaxationandAmendmentofCertainProvisions)Act,2020.第四节中东欧国家的个人所得税制度俄罗斯的个人所得税匈牙利的个人所得税捷克共和国的个人所得税斯洛伐克的个人所得税一、俄罗斯个人所得税TaxpayersTaxResidents–allincomefromRussiansourcesandfromworldwidesources,fromwhichtheRussianincometaxhasnotbeenwithheldTaxNon-Residents–allincomefromRussiansources,fromwhichincometaxhasnotbeenwithheldAllforeignnationalslivinginRussiawithapersonalincomefromRussianand/orforeignsourcesareobligedtopayPersonalIncomeonallincomeearnedduringthestayinRussia.Thoseemployedusuallyhavethistaxdeductedbytheemployerfromthemonthlysalaryandonlyhavetofileataxreturninthecaseofadditionalincomefromdividendsorsalariesabroad.ThepercentageoftaxpayablediffersaccordingtothelengthofstayinRussia.ResidentStatusForthepurposeoftaxation,aforeignnationalisconsideredtobeataxresidentofRussiaiftheyarealegalresidentofthecountry,arephysicallypresentfor90ormoredaysduringaconsecutive12monthperiod,andreceiveanincomefromanemployerforlabourorservicesperformedinRussia.Individualscanbeconsideredasnon-residentsfortaxpurposesiflivinginRussiaforlessthan90daysduringataxyear,andreceivingincomefromlabourorservicesperformed.taxTaxRatesforResidents13%Thetaxrateshallbeestablishedintheamountof13percent,unlessotherwisestipulatedbytheTaxCode9%Thetaxrateshallbeestablishedintheamountof9percentwithrespecttotheincomesfromtheshareparticipationintheactivityoforganizations-residentsreceivedintheformofdividends.

Thetaxrateshallbeestablishedintheamountof9percentwithrespecttotheincomesfrommortgage-backedsecuritiesemittedbefore01.01.2007,andalsototheincomesofsettlersoftrustmortgagecollateral,whichwerereceivedonthebaseofacquisitionofmortgageparticipationcertificate,issuedbythetrusteeofmortgagecollateralbefore01.01.07.35%costofprizesandprizesreceivedincompetitions,gamesandotheractivitiesheldwiththepurposesofadvertisinggoods,worksandservices,inthepartexceedingtheamountsstatedinRussianTaxCode;interestincomeonbankinthepartexceedingtheamountsstatedinRussianTaxCode;amountsofeconomicgainoninterestwhenthetaxpayersreceiveborrowedfundsinthepartexceedingtheamountsspecifiedinRussianTaxCode.Thetaxrateshallbeestablishedintheamountof35percentwithrespecttotheincomewhichwasreceivedasafeefromtheuseofmonetaryfundsofmembersofcreditconsumercooperative(shareholderofcooperative),andalsototheinterestfromusingoffundsobtainedasloansfrommembersofcreditconsumercooperativeorassociatedmembersofcreditconsumercooperative,inthepartexceedingtheamountsspecifiedinRussianTaxCode.Non-residents

15%Thetaxrateshallbeestablishedintheamountof15percentwithrespecttotheincomesfromtheshareparticipationintheactivityofRussianorganizationsreceivedbynon-residentsintheformofdividends30%Fortheincomeofnon-residentsIncomeisclassifiedaccordingtothefollowingcategories:(1)dividendsandinterest,(2)paymentsunderaninsurancecontract,(3)royalties,(4)rentpayments,(5)incomefromalienationofpropertyorcapitalgains,(6)employmentincomeandincomefromindependentactivities,includingbusinessincome,(7)privatepensions,scholarshipsandothersimilarbenefits,(8)incomefromtransportation,and(9)incomefromtheuseofpipelines,powerlines,datatransferandothersimilarservices.Generally,incometaxiswithheldatsource.However,incometaxisleviedbyasses