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中国: 提高购买货物和服务增值税退税额度

中国大幅提高了外国驻华使(领)馆及其馆员在华购买货物和服务的增值税退税额度。新修订的《外国驻华使(领)馆及其馆员在华购买货物和服务增值税退税管理办法》规定,自2017 年10月1 日起: 1、外国驻华使(领)馆馆员个人在华购买货物和服务,除车辆和房租外,申报退税的销售金额(含税价)由12 万元增加到18 万元; 2、对购买电力、燃气、汽油、柴油4 种商品取得未注明税额发票的,由原来按征收率计算增值税退税额,调整为按增值税适用税率计算增值税退税额。 中国正式废止营业税 2017 年11 月19 日,国务院总理李克强签署国务院令,公布《国务院关于废止〈中华人民共和国营业税暂行条例〉和修改〈中华人民共和国增值税暂行条例〉的决定》正式废止营业税。 原营业税自1994 年开始实施,在2012年启动营业税改征增值税试点,2016 年5 月1 日全面推开。全面推开营改增试点后,原来实行营业税的服务业领域已统一征收增值税,实质上全面取消了营业税。本次国务院发布的决定,标志着营业税正式走入历史。 营改增是推进供给侧结构性改革的重大举措,是近年来我国实施的减税规模最大的改革措施,也是本届政府推进财税体制改革的重头戏,对于推动构建统一简洁税制和消除重复征税、有效减轻企业和群众负担,拉长产业链条,扩大税基,落实创新驱动发展战略,促进新动能成长和产业升级,带动增加就业,起到了一举多得的重要作用,

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匈牙利: 发展税收优惠

根据欧盟委员会第651/2014 号规定,匈牙利在2014 年对发展税收优惠做出了显著的修改。 对下列的投资可以给予税收优惠: • 净现值至少30 亿匈牙利币或以上且支出合理的投资; • 在经济促进地区投资且净现值至少10亿匈牙利币或以上的投资; • 意在创造就业机会的投资; • 价值1 亿匈牙利币或者以上、支出合理,并促进环境保护或者电影和视频(包括制定项目,基础研究,应用研究和实验开发)的投资; • 对在一个自由创业区里实施并运行的项目投入至少1 亿匈牙利币的投资。 对以上第一与第二点有关的投资还必须满足额外的要求 — 在第一个税收优惠年后的五年内,企业必须至少增加50名员工(在发展中地区为25 名),或者至少按年度最低工资的300 倍(在发展中地区为150 倍)增加工资支出。 • 超过5 亿匈牙利币的中小型企业投资,且该企业需在之后四年里增加五名员工(小型企业)或者十名员工(中型企业),或者至少按年度最低工资的十倍(小型企业)或者25 倍(中型企业)增加工资支出。 • 促进农产品加工和分销的投资。 • 对在一个自由创业区里实施并运行的项目投入至少1 亿匈牙利币的投资。 对以上第一与第二点有关的投资还必须满足额外的要求 — 在第一个税收优惠年后的五年内,企业必须至少增加50名员工(在发展中地区为25 名),或者至少按年度最低工资的300 倍(在发展中地区为150 倍)

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捷克: 收入所得税法

作为新法案的一部分,收入所得税法也作出了调整。自然人与法人企业可以从所得税税基(即,个人所得税和企业所得税)中扣减对欧盟政党与欧盟政治基金的捐赠款——此类捐赠款免征所得税。 2017 年9 月1 日起,2017 年里无偿捐赠造血细胞一次价值20,000 捷克克朗,而无偿献血一次的价值由2,000 捷克克朗提升到3,000 捷克克朗。该数额可以在2017 年度的纳税申报表中申报。 从2018 年1 月1 日开始, 第一胎的可抵扣税额由13,404 捷克克朗提升到15,204 捷克克朗。 2018 年1 月1 日起实施最低工资制 2017 年8 月21 日,捷克共和国政府通过了第567/2006 Sb 号行政法规修订稿,规定自2018 年1 月1 日起,最低工资增加到12,200 捷克克朗(现行是11,000 捷克克朗)。该修订稿将在9月份的法律大全中公布。由最低工资会产生其他的费用问题,例如,孩子学前教育支出的最大抵税额,满足儿童抵税金额条件相应的收入线,无应纳税收入人员的健康保险等等。2018 年1 月1日起,最低健康保险费用将提升到1,647捷克克朗(目前为1,485 捷克克朗)。 不单是最低工资得到了提升,最低保障工资(残疾人员)也会得到提升。 国家社会保障法修正案 2018 年1 月1 日起,国家社会保障法修正案开始生效(第200/2017 Sb 号法案)。

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China: Increases of VAT Refund on Goods and Services

China has substantially increased the amount of value-added tax refund (VAT) for goods and services purchased by the foreign diplomatic (consular) missions, their diplomatic agents (consular officers) as well as members of their administrative and technical staff who are neither Chinese citizens nor permanent residents in China (hereinafter referred to as the “Eligible Beneficiaries”). Pursuant to the newly-amended “Measures for the Administration of Refund of Chinese Value-added Tax on Goods and Services Purchased by Foreign Diplomatic”, since October 1, 2017: 1. for goods and services

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Hungary: Development Tax Allowance

Remarkable changes were made to the development tax allowance in 2014 according to the adoption of Commission Regulation (EU) No 651/2014. The allowance may be granted for investments, listed below: The net present value of the investments at least HUF 3 billion or more in eligible expenditure; • The net present value of the investment in promoted areas is at least HUF 1 billion or more; • Investments aimed at the creation of jobs; • Investments valued at least HUF 100 million or more in eligible expenditure which promote environmental protection or film and video –making projects, basic

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Czech: The Income Taxes Act

As part of the Act, there is also a change in the Income Taxes Act. Natural persons and legal entities may deduct from their income tax bases (that is, for both personal and corporate income tax) their donations to European political parties and European political foundations. Donations received by European political parties and European politica foundations are exempted from income tax. Effective 1 September 2017, with the effect for the whole year 2017, a free of charge donation of blood-forming cells is valued at CZK 20.000 per one session, and the value of a free-ofcharge blood donation

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China: Non-Resident Financial Accounts Tax Information Due Diligence and Preferential Tax Policies for SME's

China Issued Non-Resident Financial Accounts Tax Information Due Diligence Administrative Measures In May 2017, the Ministry of Finance, the State Administration of Taxation, and other four ministries of the People’s Republic of China co-issued the Non-Resident Financial Accounts Tax Information Due Diligence Administrative Measures (hereinafter referred to as the “Measures”), effective since July 1, 2017. Commissioned by the G20, the Organization for Economic Co-operation and Development (OECD) issued Financial Account Tax Information Automatic Exchange Standards (hereinafter referred to as

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Czech Republic: Changes in income taxes effective 2017 and other news

CHANGES IN INCOME TAXES EFFECTIVE 2017 In connection with the termination of the pension saving funds (the so-called second pillar), effective 1 January 2017 (i.e. from the 2017 tax period) the Czech government raised the ceiling for non-taxable pension and life insurance payments made by employers, and increased the tax deductible payments made by employees (Act No. 377/2015 Sb.): Employees will be exempted from paying income taxes on payments made by their employers of CZK 50 000 per year (previously the ceiling was CZK 30 000) as contributions to the employees private retirement pension

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Belgium: The new Innovation Income Deduction (IID)

The Belgium government has recently given the green light for the new tax incentive, Innovation Income Deduction(IID). The new tax incentive will replace the former Patent Income Deduction in order to help stimulate innovation in Belgium. Qualifying intangibles The Innovation Income Deduction will apply to the following IP rights: Patents and supplementary protection certificates; Copyright protected software, provided that the software results from a research and development (R&D) project or program, as defined in the rules on the partial payroll tax exemption for researchers; Orphan

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中国发布非居民金融账户涉税信息尽职调查管理办法与扩大小型微利企业所得税优惠政策范围

中国发布非居民金融账户涉税信息尽职调查管理办法 2017 年5 月,中国财政部、国家税务总局等六部委发布了《非居民金融账户涉税信息尽职调查管理办法》,自2017 年7 月1 日起实施。 受二十国集团(G20)委托,经济合作与发展组织(OECD)于2014 年7 月发布金融账户涉税信息自动交换标准(以下简称“标准”),获得当年G20 布里斯班峰会的核准,为各国加强国际税收合作、打击跨境逃避税提供了强有力的信息工具。在G20 的大力推动下,目前已有100个国家(地区)承诺实施“标准”。 本次发布的《管理办法》旨在将国际通用的“标准”转化成适应中国国情的具体要求,为中国实施“标准”提供法律依据和操作指引,既是中国积极推动“标准”实施的重要举措,也是中国履行国际承诺的具体体现。 《管理办法》对社会公众影响较小,主要对在中国境内开立账户的非居民或者有非居民控制人的消极非金融机构影响较大。 扩大小型微利企业所得税优惠政策范围 2017 年6 月,中国财政部、国家税务总局发布了《关于扩大小型微利企业所得税优惠政策范围的通知》(财税〔2017〕43 号)。自2017 年1月1 日至2019 年12 月31 日, 将小型微利企业的年应纳税所得额上限由30 万元提高至50 万元,对年应纳税所得额低于50 万元(含50万元)的小型微利企业,其所得减按50% 计入应纳税所得额,按20%

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