Sweden.pptx
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Taxes in Sweden MADE BY: EVGENY MURSAEV VLADISLAV ROMANCHUK VLADISLAV BESSONOV
General information Sweden-one of the most serviceable taxpayers Citizens ready to pay more taxes
Taxes for physical persons Residents-people who have a permanent residence, or stay on the Sweden territory for 6 months Taxes paid by all working citizens Tax consists of two parts: local and state Revenues up to 443 200 SEK are taxed at zero rate
Taxes on profit Employers pay the most taxes in the country Income tax in Sweden are subject to commercial organizations, as well as non-residents Tax resident in Sweden is considered an organization registered in accordance with the laws of Sweden Basic income tax rate is 22%. Profit mutual funds is taxed at the rate of 30%
Withholding tax Tax at source (withholding tax) - it is a tax that is levied on nonresidents receiving income from the territory of a State without a permanent establishment Dividends distributed for the benefit of non-resident company is taxed at a rate of 30%, which can be reduced on the basis of ARDS or PSD
VAT The standard VAT rate in Sweden is 25%. The use of reduced rates (12% and 6%), possibly in relation to the printed products, hotel and restaurant services, etc The 0% rate applies if export sales and deliveries within the EU, and you when delivered medical supplies, aviation fuel, etc. .
Tax on immovable property Property tax rate is 0. 5% and 1% for industrial or non-commercial property Residential, built in 2009 -2011, is not taxed in the first five years; over the next 5 years - are taxed at a rate of 0. 375%.
Sweden pensions Retirement age in Sweden is same for men and women: 65 years Citizens have the right to receive a state pension when they reach '61 The size of the total state. pension, after deduction of all taxes, is about 8900 krones
Fuel taxes Excise duties on fuel represent 36. 5% The excise tax goes to the state budget and represent a significant portion of the revenues — about 82 billion swedish krons annually Approximately 55 -60 billion krons of this amount provides an excise tax on energy, including gasoline.
Alcohol Taxes
References http: //sverigesradio. se/sida/artikel. aspx? programid=2103&artikel=5449327 http: //m. rnk. ru/article/69139 -red-zarubejnyy-opyt-aktsizy-v-nalogovoy-sisteme-shvetsii https: //www. eg-online. ru/article/285255/
Sweden.pptx