Дэлхийн улсуудын татварын түвшин
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Дэлхийн улсуудын татварын хууль нилээдгүй ээдрээтэй ба янз бүрийн түвшингүүдэд маш ялгаатай байдаг. Энд үндсэн төрлийн татварыг голлон анхаарч оруулав: бизнесийн татвар, иргэний орлогын татвар, НӨАТ.
Улс | Бизнесийн татвар | Иргэний орлогын татвар - мин | Иргэний орлогын татвар - макс | Цалингийн татвар | НӨАТ | Татварын эх сурвалж |
---|---|---|---|---|---|---|
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20% | [2] | 2% to 5%Taxation in Afghanistan | |||
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10% | [3] | 20%Tax system in Albania | |||
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19% | 0% | 35% | [5] or 14% or 7%[6] | 17%Taxation in Algeria | |
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10%[7] | 0% | 0% | N/A | [8] | 4.5% or 1%Taxation in Andorra |
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35% | 1% | 42.75% | [9] | 10%Taxation in Angola | |
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35% | 9% | 35% | [10] | 21%Taxation in Argentina | |
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20% | 0% | 20% | 3% for employees; 5% - 15% for employers. | [11] | 20%Taxation in Armenia |
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28% | Taxation in Aruba | ||||
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30% | 0% | 45%
1.5% (Medicare levy) |
4.75%-6% (state)[13] | [14] | 10% GST (0% on essential items)|
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25% | 21% | 50% | [15] | 20%Taxation in Austria | |
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20% | 14% | 25% | [17] | 18%Taxation in Azerbaijan | |
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0% | 0% | 0% | 3.9% by employee, 5.9% by employer[19] | 0% | Taxation in the Bahamas |
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45%-0% | 0% | 25% | [20] | 15%Taxation in Bangladesh | |
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25% | 25% | 35% | [22] (hotel accommodation 7.5%) | 17.5%Taxation in Barbados | |
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18% | 12% | 12% | 35% | [23] or 10% | 20%Taxation in Belarus |
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33.99% | 0% | 55% | [24] | 37.84%[25] (6% for essential and selected goods) | 21%Taxation in Belgium |
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35% | 35% | [26] | 18%Taxation in Benin | ||
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0% | 25%[27] | Taxation in Bhutan | |||
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25% (IUE: on profits) – 3% (IT: income resulting from transactions) | 0% | 13% | 13% (RC-IVA: Complementary Regime to the VAT – withholding tax - the employee can deduct it entirely using the bills from products or services acquired) | [28] (VAT) – multiple rates (ICE: Consumption of specific products) | 13%Taxation in Bolivia |
Загвар:Country data Bosnia | 10% FBiH, 10% RS[29] | 5% FBiH, 0–15% RS[29] | 33.76% FBiH, 42–57% RS[29] | FBiH and RS[29][30] | 17%Taxation in Bosnia | |
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15% (plus 10% surcharge) | 25% | [31] | 12%Taxation in Botswana | ||
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34% | 0% | 27.5% | 31% | [32] | 17% to 25%Taxation in Brazil |
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23.5% | 0% | 0% | N/A[33] | Taxation in Brunei | |
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10% | 10% | [34] | 20%Taxation in Bulgaria | ||
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30%-10% | 2% | 30% | [35] | 18%Taxation in Burkina Faso | |
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35% | 35% | N/A | [37] | 18%Taxation in Burundi | |
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[38] | 10%Taxation in Cambodia | ||||
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38.5% | 10% | 35% | 19.25% | Taxation in Cameroon | |
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11%-15% (federal) + 5%-16% (provincial) | 0% (federal) + 0% (provincial) | 15%-29% (federal) + 5%-25.75% (provincial)[40][41] | 4.95% (CPP) + 1.78% (Employment Insurance EI) | GST) with exemptions for small-businesses[42] + 0%-10% (PST)[43] | 5% (federalTaxation in Canada |
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[44] | 15%Taxation in Cape Verde | ||||
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[45] | 19%Taxation in Central African Republic | ||||
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20% | 0% | 40% | 10% (AFP private retirement fund) + 2 to 3% (AFP administrative costs) + 7% (healthcare insurance) + 0.6% (unemployment insurance) = up to around 20% of income before taxes (each item has an upper payment limit) | [47] | 19%Taxation in Chile |
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25% | 5% | 45% | [48] | 17% with many exceptionsTax system in China | |
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33% | 0% | 33% | [49] | 16%Taxation in Colombia | |
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30% (10% or 20% for small businesses) | 0% | 25% | 9% social security charge. | [50] | 13%Taxation in Costa Rica |
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20% | 12% | 40% | 37.2% (nationwide)[51] 0–18% (local) |
[52] (0% on books and some foods) | 25%Taxation in Croatia |
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30% | 10% | 50% | [53] | 2.5% to 20%Taxation in Cuba | |
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10% | 0% | 35% | 6.8% | [54] (5% or 0% for certain goods) | 18%Taxation in Cyprus |
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19% | 15% | 47.5% | [55] or 15% (certain goods) | 21%Taxation in Czech Republic | |
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25%(2014:24%/2015:23%/2016:22%) | 0%[57] | 51.7%[57] | 8% | 25% | Taxation in Denmark |
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29% | 0% | 25% | 10% (AFP private retirement fund) + 10% (healthcare insurance) = up to around 20% of income before taxes, 14% pay by the employer and 6% pay by the employee (each item has an upper payment limit) | [58] | 16%Taxation in Dominican Republic |
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20% | 10% | 20% | N/A | [60] | 10% (standard), 25% (luxury goods), 0% (exports)Taxation in Egypt |
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30%/25% | 0% | 30% | 13% | Taxation in El Salvador | |
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0% on profit retained in company; flat 21% when earned profit is distributed to shareholders | 21% | 21% | 33% | 20% or 9% | Taxation in Estonia |
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24.5% [61] | 6.5% national
16% municipal |
30% national
21% municipal |
13% (food and fodder) 9% (e.g. accommodation and culture) |
24%Taxation in Finland | |
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33.33% | 0% | 45%/ 75% (in 2014) (income tax) | 66% | 19.6% or 7% or 5.5% or 2.1% | Taxation in France |
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35% | 5% | 35% | 2.6% | 18% | Taxation in Gabon |
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29.8% (average) | 0% | 45% | 41%, 15% for one of the many public health insurances (fixed rate by law), as well as a solidarity tax (depending on income) and a 26% social security tax (retirement + unemployment) | 19% or 7% (e.g. food) | Taxation in Germany |
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15% | 20% | 18% | Taxation in Georgia | ||
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10% | 17% | 40% | N/A | 0% | Taxation in Gibraltar |
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25%/22% | 0% | 45% | 44% | [62] or 11% | 23%Taxation in Greece |
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31% of Net Income or 5% of Revenue |
5% | 7% | 17.5% (Social Security, Recreation and Technical Training Institutes) | 12% | Taxation in Guatemala |
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40%/30% | 33⅓% | 16% or 0% | Taxation in Guyana | ||
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16.5% | 0% | 15% | 5% mandatory personal defined contribution pension. 40% of Hong Kong Government revenue is from indirect taxation such as land revenue & investment income [65] | 0% | |
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19% and 10% | 16% | 16% below ~1000 USD and 20.32% for the above ~1000 USD part of monthly personal income(2012) | 36.5% (2011) | 27%, 18% (milk, dairy products, flour, cereals, bakery products etc.), 5% (medicines, books etc.) | Taxation in Hungary |
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20% | 0% | 46% | 6% | 25.5% or 7% | |
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30%[66] | 0% | 33% | 12.5% - 2% | 14.5% - 5.5% | |
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25% starting FY 2010 | 5% | 30% | 10% | Taxation in Indonesia | |
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25% | 0% | 35% | 35%-15% | 1.5- | 10% depending on itemTaxation in Iran |
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25%/12.5%/10% | 0% | 41% | 11%-0% | 9%-13.5% Services 0% certain items of food |
23% Goods|
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24% | 14.5% | 46% | 18% | Taxation in Israel | |
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31.4% | 23% | 43% | 21% or 10% or 4% (food, books) | Taxation in Italy | |
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33.3% | 0% | 25% | 25% | 17.5% | Taxation in Jamaica |
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38.01% | 5% | 50% (40% national + 10% local) | 25.63% | 5% (consumption) | Taxation in Japan |
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30%/24%/14% | 0% | 14% | 16% (GST) | Taxation in Jordan | |
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17.5%, 15%(2011-) | 10% | 11% | 12% | Taxation in Kazakhstan | |
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22%,20%,10% | 6% | 38% | 10% | Taxation in South Korea | |
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15% | 24% | 35.09% (11% by the employee) | [69] | 21%Taxation in Latvia | |
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15/4-21% | 2% | 20% | 10% | Taxation in Lebanon | |
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12.5% | 1.2% | 17.82% | 11.6% | 7.6%-3.6%, (lodging services additional 2.4%) | |
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15% | 0% | 15% | 39.98% | 21% | Taxation in Lithuania |
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29.63% | 6% | 40% [72] + 12.45% social security charges [73] | 15% | Taxation in Luxemburg | |
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12% | Taxation in Macau | ||||
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10% | 10% | 18% or 5% | Taxation in Macedonia | ||
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25% | 0% | 26% | 2.25%, 21% to Provident Fund https://web.archive.org/web/20110513102431/http://www.mohr.gov.my/pdf/sohchee.pdf | Taxation in Malaysia | |
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[75] | 15%-0%[76] | 6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)Taxation in Maldives | |||
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6.25%-0% effective tax rate due to imputation system,following credits & refunds[77] | 0% | 35% | 18% | Taxation in Malta | |
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15% | 15% | 15% | Taxation in Mauritius | ||
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28% | 29%-3% | 35% | 16% | Taxation in Mexico | |
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33.33% if more than 25% of a company's turnover is generated outside of Monaco. Otherwise, companies do not pay any direct tax on their profits. After various allowable deductions, this results in an effective corporate tax rate of under 6%.[78][79][80] | 0% [81] | The employer's contribution to Social Security is between 28%-40% (averaging 35%) of gross salary including benefits, and the employee pays a further 10%-14% (averaging 13%).[79] | [82] | 19.6%-5.5%Taxation in Monaco | |
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9%[баримт хэрэгтэй] | 15%[баримт хэрэгтэй] | баримт хэрэгтэй] | 17%[Taxation in Montenegro | ||
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30%[баримт хэрэгтэй] | 0% | 38%[баримт хэрэгтэй] | баримт хэрэгтэй] | 20%[Taxation in Morocco | |
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5%[баримт хэрэгтэй] | 10% | 25%[83] | [84] | 13%Taxation in Nepal | |
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25%/20% | 0% | 52%[85] | 21% (6% for essential and selected goods) | ||
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28% | 15% | 33%[86] | 15% GST | ||
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30% | 0% | 25% on local income of non-residents
40%[88] |
N/A | ||
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28% | 0% | 47.8% | 14.1%-0% | 25% or 15% (food and drink in shops) or 8% (transportation, cinema, hotel rooms) | Taxation in Norway |
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35% | 7.5% | 35% | 0% or 17% (basic food items) | Taxation in Pakistan | |
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15%[баримт хэрэгтэй] | 5% | 15% | 15%-5%[баримт хэрэгтэй] | 14.5% (VAT) | Taxation in Palestine |
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25% | 0% | 27% | 7% or 0% | Taxation in Panama | |
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10% | 8% | 10% | 10% | Taxation in Paraguay | |
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30% | 0% | 30% | 9% Essalud (Social Security) 8.33% CTS Compensación por tiempo de servicios (like an insurance in case the employee loses his job) 1 complete additional salary in July and 1 complete additional salary in December for Christmas. 0.75% SENATI (Only Industry Jobs) 0.2% SENCICO (Only Construction Workers) | 18% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.) | Taxation in Peru |
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30% | 20% | 32% | (in some cases, foreign investors are zero-rated) |
12% or 7% or 0%
Taxation in Philippines | |
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19% | 0% | 32% (or optional 19% flat rate for self-employed) | 41.11% | 23% or 8% or 5% | Taxation in Poland |
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25% | 0% | 54% | 23.75% | Normal: Madeira, Açores: 15%, 9%, 4% |
23% Intermediate: 13% Reduced: 6%
Taxation in Portugal |
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10% (different rates for companies operating in the oil/gas sector). Qatari partners are not required to pay any tax on their share of profits. | 0% | 0% | 0% | Taxation in Qatar | |
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16% | 16% | 45.15% | [4] | 24% or 9% (medicines, books, newspapers, hotel ...), or 4%Taxation in Romania | |
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20% (13% for SME, 0% for education and healthcare industries), 6% for small business | 13% (flat) | 13% (for residents), 30% (for nonresidents) | 30% (10% for SME, 14% for IT industry) before annual salary exceeds 568000 RUB, 10% thereafter | 0- | 18% (reduced rates for certain goods, no VAT for SME except for imports activities)Taxation in Russia |
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20% (higher for oil/gas) | 0% (foreigners) Zakat (natives) |
0% (foreigners) Zakat (natives) |
11% Social security | 0% | Taxation in Saudi Arabia |
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25% | 0% | 50% | 20% | Taxation in Senegal | |
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15%[92] | 12% | 20% | 35.8%[93] | 20%[94] or 8% or 0%
(reduced rates are for certain goods) |
Taxation in Serbia |
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0%-17%[95] | 3.5% | 20% | 7% (GST) | ||
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23%[96] | 0% | 25%[97] | 30% tax including mandatory social security tax and health care tax | баримт хэрэгтэй] 10% on medication and books | 20%[Taxation in Slovakia |
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20% (2012:18%, 2013:17%, 2014:16%, 2015+:15%) | 16% | 41% | 0% (abolished) | 22% or 9.5% | Taxation in Slovenia |
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28%[98] | 0% | 40% | 14% | Taxation in South Africa | |
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30%-25% | 0% | 52% | 21% or 10% or 4% | Taxation in Spain | |
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35%-0% | 0% | 35% | 12% or 0% | Taxation in Sri Lanka | |
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22% [99] | 0% | 57%[100][101] | 31.42%[102] | [103] | 25% or 12% or 6%Taxation in Sweden |
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25%-13% | 0% | 13.2% (federal) | 8.0% or 3.8% or 2.5% | Taxation in Switzerland | |
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35%/28/22% | 5% | 15% | Taxation in Syria | ||
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17%[104] | 6% | 40% | 5% | Taxation in the Republic of China | |
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30% | 15% | 30% | Taxation in Tanzania | ||
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20%-30% | 5% | 37% | 5%-37% | 7% | Taxation in Thailand |
Загвар:Country data Trinidad & Tobago | 25% | 0% | 25% | Taxation in Trinidad & Tobago | ||
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30% | 0% | 35% | 18% or 12% or 6% | Taxation in Tunisia | |
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20% | 15% | 35% | 40%-35% | [105] | 18%Taxation in Turkey |
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25% (16% from April 1, 2014) | 15% | 34.7%-33.2% Mandatory contribution to the State Pension Fund. For private entrepreneurs in simplified taxation mode minimum contribution calculation based on minimum income (December 2011: 34.7% * 1004 UAH = 348.39 UAH or about $44 per month) | 20% (17% from January 1, 2014) | Taxation in Ukraine | |
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N/A | 0%[106] | 0%[106] | N/A | Taxation in United Arab Emirates | |
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24%-20% (decrease to 21% in 2014),[108] further decreased to 20% from 1 April 2015[109] | 0% | 45%[110] | 12%-0% (individual) 13.8%-0% (employer) (National Insurance) | 5% Reduced Rate for home energy and renovations; 0% Zero Rate for life necessities - groceries, water, prescription medications, medical equipment and supplies, public transport, children clothing, books and periodicals.[111] |
20% Standard Rate;Taxation in the United Kingdom |
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15%-39% (federal)[112] + 0%-12% (states)[113] | 0% (federal) + 0% (state) + 0%-3% (local) |
10%-39.6% (federal)[114] + 0%-13% (state) + 0-3% (local)[115] |
2.9%-15.3% (federal) + 0%-2%[баримт хэрэгтэй] (state and local) | 0%-11.725% (state and local) | |
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30% | 0% | 25% | 22% | Taxation in Uruguay | |
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9% | 5% | 22% | 0– | 20%Taxation in Uzbekistan | |
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34%/22%/15% | 6% | 34% | 8–10%/ | 12%Taxation in Venezuela | |
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25% | 5% | 35%[116] | 10% | Taxation in Vietnam | |
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N/A | 0% | 0% | 14%-10% | N/A | Taxation in the British Virgin Islands |
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35% | 10% | 30% | 17.5% | Taxation in Zambia |
Эшлэл
[засварлах | кодоор засварлах]- ↑ 1.00 1.01 1.02 1.03 1.04 1.05 1.06 1.07 1.08 1.09 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25 1.26 1.27 1.28 1.29 "Revision, skat og rådgivning | KPMG | DK" (PDF). Kpmg.dk. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ 4.00 4.01 4.02 4.03 4.04 4.05 4.06 4.07 4.08 4.09 4.10 4.11 4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 "FITA". FITA. Archived from the original on 2018-12-26. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "Algeria Information, Income Tax Algeria, Agriculture Algeria, Algeria Import, Algeria Export & Algeria Employment Information". Fita.org. Archived from the original on 2011-05-20. Retrieved 2013-02-04.
- ↑ http://www.guardian.co.uk/world/2011/dec/27/andorra-financial-crisis-tax
- ↑ "Archive copy". Archived from the original on 2012-08-03. Retrieved 2013-09-19.
{{cite web}}
: CS1 maint: archived copy as title (link) - ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu". Archived from the original on 2006-10-22. Retrieved 2013-09-19.
- ↑ "Media_releases_2006/05_2006_May/vic_cuts_payroll_tax.xml Victoria cuts payroll tax in State Budget: NSW must follow (May 2006)". Nswbusinesschamber.com.au. Retrieved 2013-02-04.
- ↑ "GST in Australia". Gstaustralia.com.au. 2000-07-01. Archived from the original on 2009-10-24. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "Taxes rates in Azerbaijan". Taxes.gov.az. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "Bahamas capital gains tax rates, and property income tax". Globalpropertyguide.com. Retrieved 2013-02-04.
- ↑ "Contributions Table". The National Insurance Board of The Commonwealth of The Bahamas. 2010-05-11. Retrieved 2011-12-22.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "Income Tax and Fiscal Incentives". Archived from the original on 2008-10-04. Retrieved 2013-09-19.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2012-03-16. Retrieved 2013-02-04.
- ↑ "Payroll taxes (dutch version)". www.socialsecurity.fgov.be. Archived from the original on 2013-04-08. Retrieved 2013-04-08.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "Ministry of Finance | Royal Government of Bhutan". Mof.gov.bt. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ 29.0 29.1 29.2 29.3 http://fipa.gov.ba/FipaFiles/File/Publications/investment.pdf
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2018-12-26. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2012-03-16. Retrieved 2013-02-04.
- ↑ Gaziano, Todd F. "Index of Economic Freedom". Heritage.org. Archived from the original on 2008-12-16. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ Individual income tax rates, from Canada Revenue Agency official site: [1]. Quebec has a separate income tax system: Archive copy (Memento 16. Дөрөвдүгээр сар 2008 цахим архивт). Both indicate 2008 individual rates. Retrieved April 22, 2009.
- ↑ http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html#provincial
- ↑ http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html
- ↑ "Quick method of accounting for GST". ca-ab: Taxclinic.ca. Archived from the original on 2018-12-26. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2012-03-16. Retrieved 2013-02-04.
- ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2012-03-16. Retrieved 2013-02-04.
- ↑ "Servicio de Impuestos Internos" (in (Испани)). Sii.cl. Retrieved 2013-02-04.
{{cite web}}
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Гадаад холбоос
[засварлах | кодоор засварлах]- АНУ-ын Бизнесинй татварын индексийн жагсаалт 2003–2008,
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