VAT na Germany. Gịnị ụtụ isi na Germany? VAT nkwụghachi

Germany bụ European Union kasị baa ọgaranya mba. Kwa afọ ya na-adọta a ọnụ ọgụgụ buru ibu nke investors. Otu n'ime isi ihe mere maka ego mma nke Germany na ihu ọma nke ya tax usoro. Ebe, ihe ụtụ isi ị ga-akwụ dị na Germany, nakwa dị ka ihe niile nke ha atụmatụ, investors si n'ụwa nile na-gbapụ ya Corporate Business ọrụ na ókèala ndị Federal Republic of Germany. E nwere atọ ụdị ụtụ isi na ndị dị na Germany:

• ụtụ isi na ego;
• ụtụ isi na-adịghị azụmahịa;
• onwunwe ụtụ isi.

Ịtụ Ụtụ Isi na azụmahịa

Nke a udi nke German tax kwesịrị akwa anya. E nwere ihe abụọ na ụdị ụtụ isi na azụmahịa. The mbụ ụdị - bụ a uru-kwukwara tax, na nke abụọ - onwunwe tax.

VAT na Germany bụ ma ala ma ọ bụ dị elu. Na Europe e nwere mba na nke bara uru kwukwara tax bụ ala karịa na Germany, na ndị nke ọ na karịa ndị German ọnụego.

Tax udu maka zuo nke ihe onwunwe - ọdịiche dị. Ha nkezi size bụ n'etiti anọ na ise pasent na nkezi, dabere na ókèala. Na Berlin na-arụ ọrụ kasị elu tax ọnụego - na a ọnụego nke isii percent.

Uru kwukwara tax

VAT na Germany, dị ka ọtụtụ EU mba, ihe atọ udu:

1. Belata.
2. Efu.
3. Base.

The size nke isi ọnụego bụ 19 percent, mgbe ala - 7 percent.

Na gbakọọ na efu ọnụego mbupụ tax on uru kwukwara. N'ọnọdụ ebe na-ere ere na nnyefe na ndetu ma akwụkwọ ọnụahịa na-egosi uru nke ibu, na-ewere n'ime akaụntụ uru kwukwara tax, na asịwo nwere ike nkwụghachi na VAT na ya laghachiri obodo ya. Ọzọkwa hapụrụ si tax na uru atụkwasịkwara a eme na Federal Republic of Germany, na insurance mmadụ.

Belata VAT ọnụego na Germany na-eji maka isi onu ahia dị oké mkpa oriri (ewepu ọṅụṅụ), nke na-dị n'ime omenala n'ókèala Germany. Ke adianade do, uru kwukwara tax na ọnụego nke asaa pasent nke ngụkọta uru nke ngwongwo na-akwụ goodies isi nri. Ihe bụ isi ọnụego nke VAT na-etinyere na ndị ọzọ nile ikpe. VAT na Germany na ihe onwunwe ga-ebubo n'otu ọnụego devyatnadtsatiprotsentnoy.

The usoro nke ịkwụ ụgwọ nke ụtụ isi, nke bụ uru kwukwara tax, na ha size na Germany, dị ka mba ndị ọzọ nke European Union, achịkwa iwu nke European Union nakweere ntụziaka 112 nke 2006.

Income ụtụ Isi

Na Germany, e nwere a mmachi na-akparaghị ókè ọrụ na-akwụ ụgwọ ego tax. The mbụ na udi na-agụnye ego site na isi mmalite na Germany na nke abụọ - na ego akwụ site n'ụwa. N'ihi na-atụ ụtụ isi na-enwechaghị ụgwọ bụ German bi onye na-abụghị uru òtù, ala-ekesịpde oru, nakwa dị ka ndị mba ọzọ na ụlọ ọrụ ndị na-enweghị a na-adịgide adịgide oruru na ókèala ndị Federal Republic of Germany.

Ebe ọ bụ na 2008, tax ọnụego na-ebelata budata - si 25 15 percent. Ugbu a, nti ọnụego bụ banyere 30 pasent kemgbe-atụ ụtụ isi na iwu ji ya kwụọ ụgwọ na ala mmefu ego ka a onyinye nke ise na ọkara pasent, nakwa dị ka ọchịchị ụtụ isi, ego nke nke dị iche iche ala nwere ike mbio iri na anọ na iri na asa percent.

Dị ka ụgwọ uru kwukwara tax na Federal Republic of Germany

Nke a na ụdị anọ tax ga-akwụ ụgwọ na a kwa ọnwa ndabere. Na-ere ákwà ga-agafeta chọrọ ego nke ego na mmefu ego na otu ụbọchị, ọ hapụrụ iwu ka ndị ahịa.

Mgbe ụlọ ọrụ a banyere ke aha, ọ ga-, n'ime afọ abụọ, na-eziga tupu ndịa na size of uru kwukwara tax, na tax ọchịchị nke mba ahụ. The State nwere ikike ịgbatị n'obi imecha ya maka nrubeisi nke declarations maka ụbọchị iri atọ. The ụlọ ọrụ na iwu ji ya inye niile data akwụ uru kwukwara tax na njedebe nke ọ bụla n'afọ.

Import uru kwukwara tax

E nwere ụlọ ọrụ ndị na legitimately nwere ike ghara ịkwụ ụgwọ VAT na Germany. VAT ọnụego na Germany maka ibubata na-adabere na ngwa ọnụego. N'oge mgbe a na ndị dị ngwongwo gafere German ókè, ọ na-apụghị-laghachiri. Na asịwo nwere ike ghota ngwongwo nanị mgbe ọ na-akwụ niile dị mkpa omenala ịkwụ ụgwọ :

• uru kwukwara tax;
• omenala ọrụ;
• excise (ma ọ bụrụ na ọ dị mkpa).

Ngụkọta oge nke ibubata VAT

VAT ọnụego na Germany maka ibubata na-adabere na omenala uru nke ibu, nakwa dị ka ihe niile ọrụ na excise tax, nke ugwo na ókè-ala. Gbakọọ VAT nwere ike ịbụ n'ihi na ndị na-esonụ usoro:

_VAT = P (TA + P + A) / 100 * _VAT ebe

• P _VAT - ego nke uru kwukwara tax;
• TC - omenala uru nke ibu;
• P - ego nke ahịa;
• A - ego nke excise ọrụ;
• _VAT - ọnụego uru kwukwara tax.

Ihe Nlereanya nke ịgbakọ ihe uru-kwukwara tax

The price nke otu unit nke ngwaahịa bụ 100 Euro. Total dị 50 puku nkeji. The ego bụ 0,15% nke ngụkọta eri nke niile na ngwaahịa. Ngwaahịa a na-adịghị excised.

Dabere na ihe ọnụego na-etinyere, nke VAT ego nwere ike gbakọọ na ụzọ abụọ.

Ọ bụrụ na ndị isi ọnụego nke VAT ọnụego na Germany bụ 951 000 425 euro:

_VAT R = (100 * 50 000 100 * 50 000 * 0,0015) * 0,19 = 951.425 euro.

Ọ bụrụ na àkù-etinyere na-ebelata ọnụego, na nke nke uru kwukwara tax ga-hà 350 puku 525 euro:

_VAT R = (100 * 50 000 100 * 50 000 * 0,0015) * 0,07 = 350.525 euro.

Export uru kwukwara tax

Uru kwukwara tax na mbupụ nke ngwá ahịa si ná mba 99% nke ikpe a rụrụ na ngwa nke efu mmasị ọnụego tax. Otú ọ dị, e nwere ufodu ebe asịwo na iwu ji ya kwụọ tax. Ka ihe atụ, mgbe ịzụrụ ibu site online okushon.

Ọ bụ omume na-kpakorita na-ere ákwà na banyere otú na-ere ngwaahịa dị ọnụ ala karịa, - ewepu VAT. Ma nke a ga-eme ka uzo okushon. Ke idaha emi, na asịwo na-eburu ihe niile ihe ize ndụ nke azụmahịa.

VAT na Germany n'ihi na mbupụ na gbakọọ site n'otu usoro dị ka uru kwukwara tax mgbe importing ngwongwo.

VAT nkwụghachi

Non-bi na Germany nwere isiokwu bụ iweghachi ego nọrọ na ugwo nke uru kwukwara tax. N'ihi na a nkwụghachi nke ngwongwo na-ere ere bụ. Iji belata ọnụ ọgụgụ nke nsogbu na-ere ákwà na Germany agaghịkwa tinye VAT na mkpokọta na-eri nke ngwaahịa na-ere. N'ihi ya, na asịwo bụchaghị iweghachi ego. Ọ nanị dị nnọọ na-akwụ obere. Ma, e nwere otu isịneke - zuo nke ụgbọala na Germany.

Ọ bụrụ na e nwere mkpa iji laghachi na tax, anyị ga-echeta na o nwere ike mepụta a ndị na-abụghị obibi nke European Union, ma ọ bụ EU amaala, ma ọ bụrụ na o nwere ihe dị n'ime VAT nọmba.

Ke adianade do, aha ka nke na-agaghị emeli na oru-free ego nke ego nwere ike na-nyere dị ka a nkwụghachi nke uru kwukwara tax. Ọ bụrụ na ọ dị mkpa iji laghachi a otutu ego, mgbe ahụ, na asịwo gākwughachi omenala oru.

ego tax

Nke a na ụdị tax na-akwụ ụgwọ, na ndị bi na na na-abụghị ndị bi na Germany. Ha niile na-akwụ na mgbakwunye na nke tax nwekwara ego nke 5.5 percent nke ego.

Germany na-atụle ga bi anụ ahụ mmadụ, ndị nwere bụrụnụ ndị kwụ chịm onwunwe na ókèala a State, ma ọ bụ bi na mba n'ihi na ọnwa isii ma ọ bụ ogologo.

The ọnụego nwere ike:

• 0%;
• 14%;
• 23,97%;
• 42%;
• 45%.

Ma tax ọnụego nwere ike ịdị iche iche site kwadoro ka nke ọ na-etinyere (otu payer ma ọ bụ di na nwunye).

Ọ bụrụ na ndị tax na-akwụ ụgwọ site na otu onye, na nbata ego bụ 13 puku 469 euro, 52 000 881 euro na 250 000 730 euro maka tax ọnụego 14 percent, 23,97 percent na 42 percent karị. Ọ bụrụ na ego karịa akara nke 250 puku 730 euro, mee 45 pasent ọnụego. Uru n'ihu 8000 354 euro na-adịghị ha ụtụ isi. N'ihi na di na nwunye fọrọ ego - ugboro abụọ.

ikayakke tax

The irè ọnụego ya na dividends n'ihi na ndị bi bụ 26,36 percent, ma anyị ga-echeta na ọnụego bụ 25 percent, na a n'ihu 5.5 pasent - n'ubi, akpọnwụwo onyinye.

N'ihi na ndị na-abụghị ndị bi na Germany na-etinyere ọnụego nke 26,38 percent. Ọzọkwa, na efu tax ọnụego nwere ike nyere. Ke adianade do, ndị na-abụghị bi ga-ahụ ụgwọ atụrụ pasent 40 nke tax kwụrụ ha.

Eze-abụghị bi na-ha ụtụ isi na a ọnụego nke 15,83 percent. Eze na Federal Republic of Germany, bi na-bụghị ha ụtụ isi.