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In the main categories of taxes that Germany invests

来源: 作者:Stand originally 时间:1999-12-31 Tag: 点击:

Main categories of taxes of Germany

One, individual income tax
According to the individual year income is collected, more or less is tax rate shown by income go forward one by one make, about tax-free lowermost income and the situation that avoid double taxation, enquire duty Wu is advisory please.

2, corporation tax
Capital firm (be like finite liability company and joint-stock company) earning should pay corporation tax. Corporation tax is a foundation with net income, net income is calculated according to the regulation of income tax law and corporation tax law. To the company without pay taxes limitation, should 45% of profit of pay company keep, distribute extra dividend (dividend) tax rate is decreased for 30% .

3, business tax
The basis of on any account of business tax the more or less differs with each district tax rate of the discretion of turnover, business capital. The proprietor of an enterprise should pay tax beforehand regularly paragraph, imposition principle is to do business last time the amount of tax to be paid is estimated 1/4. During levy, all turnover exceed 25 thousand euro, perhaps do business the industry that capital surpasses 60 thousand euro must declare business tax to revenue. If do, is a balance sheet, take no account of do business or capital the element of how many, must declare business tax.

4, property tax
Individual (natural person) average tax rate is 1% , aricultural industry, business capital and investment money paid for shares are decreased do collect. Legal person tax rate is commonly 0.6% . Business capital (individual or legal person) the duty-free specified number that has 250 thousand euro, 75% when exceed a share answer pay taxes.

5, value added tax
Have in churchyard to the enterprise admire offerred goods or serve and collect. It is commonly in Germany at present 16% , certain goods (basically be food) it is 7% . The tax rate of European other country is higher.  

6, wage tax
When to its hire hands pays salary, employer must raise wage tax beforehand every time and revenue of turn over to the higher authorities. More or less is of corporation tax the calculative of wage tax table according to every hire hands, wage tax table fills in through wage tax wedge.

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