词条 | Taxation in Hungary | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
释义 |
Income tax in Hungary is levied at a flat rate of 15%.[4] A tax allowance is given through a family allowance ({{lang-hu|családi adókedvezmény}}), which is equal to the allowance multiplied by the number of "beneficiary dependent children". For one or two children the allowance is HUF 62,500 per child, for three or more HUF 206,250 per child.[5] The allowance can be split between spouses or life partners. The standard rate of value added tax is 27% as of January 2012 — the highest in the European Union.[6] There is a reduced rate of 5% for most medicines and some food products, and a reduced rate of 18% for internet connections, restaurants and catering, dairy and bakery products, hotel services and admission to short-term open-air events.[7] In January 2017, corporate tax was unified at a rate of 9% — the lowest in the European Union.[8] Dividends received are not subject to taxation, provided that are not received from a Controlled Foreign Company (CFC). Capital gains are included in corporate tax, with certain exemptions.[9] Employment income is subject to social security contributions for the employer at a flat rate of 19.5%.[10] Furthermore, employers pay 1.5% into a training fund.[11] Capital gains are taxed at a flat rate of 15%.[12] HistoryAfter the Ottoman conquest of central parts of Hungary, the most common tax was the Ottoman administration's levy on Christians the dhimmi. Under Austro-Hungarian rule, taxes were mostly levied by Austria, but Hungary was later given more financial autonomy in the Austro-Hungarian Compromise of 1867.[13] In 1988, liberalization of the Soviet-influenced Kádár government introduced tax reform, establishing a comprehensive tax system of central and local taxes, consisting mainly of a personal income tax, a corporate income tax and a value added tax.[14] References1. ^1 {{cite web |url=https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-hungaryguide-2015.pdf|title=Taxation and Investment in Hungary (rates are updated to 2017)|language=English|accessdate=29 May 2017}} {{Hungary articles}}{{Taxation in Europe}}2. ^{{Cite web|url=https://dailynewshungary.com/hungary-leads-europe-in-decline-of-tax-to-gdp-ratio-says-finance-ministry/|title=Tax to GDP|last=|first=|date=|website=|publisher=|archive-url=|archive-date=|dead-url=|accessdate=}} 3. ^{{cite web |url=http://www.euvonal.hu/index.php?op=gazdasag&id=35 |title=Adózás (Taxation) |language=Hungarian |accessdate=18 January 2010}} 4. ^{{Cite web|url = https://www.tmf-group.com/en/media-centre/news-and-insights/december-2015/hungary-2016-tax-changes|title = TMF Group Income tax Hungary|date = |accessdate = |website = |publisher = |last = |first = }} 5. ^{{Cite web|url = http://budapest.angloinfo.com/information/money/income-tax/|title = Family Allowance 2014|date = |accessdate = 14 January 2018 |website = angloinfo.com |publisher = |last = |first = }} 6. ^{{cite web|url=http://www.deloittetax.at/2012/01/18/hungary-corporate-income-tax-and-vat-changes-2012/ |title=Deloitte Tax News » Hungary: Corporate Income Tax and VAT changes 2012 |publisher=Deloittetax.at |date=1 January 2012 |accessdate=2 April 2012}} 7. ^{{Cite web|url = http://www.kpmg.com/global/en/issuesandinsights/articlespublications/vat-gst-essentials/pages/hungary.aspx|title = VAT 2014 KPMG|date = |accessdate = |website = |publisher = KPMG |last = |first = }} 8. ^{{Cite web|url = https://www.ft.com/content/302fa4b4-acda-11e6-9cb3-bb8207902122|title = Hungary to offer EU’s lowest corporate tax rate|date = |accessdate = |website = |publisher = Financial Times |last = |first = }} 9. ^{{Cite web|url=https://flagtheory.com/incorporation-in-hungary/|title=Residency and Incorporation in Hungary|website=flagtheory.com|language=en-US|access-date=2017-04-20}} 10. ^{{Cite web|url = https://www.ps-bpo.com/wp-content/uploads/ps-hu-newsletter-changes-of-taxation-hungary-2017-16122016-web.pdf }} 11. ^{{Cite web|url =http://agora.cedefop.europa.eu/files/VET/LUX.pdf|title =Training fund levy|date =|accessdate =|website =|publisher =|last =|first =|deadurl =yes|archiveurl =https://web.archive.org/web/20140903081635/http://agora.cedefop.europa.eu/files/VET/LUX.pdf|archivedate =2014-09-03|df =}} 12. ^{{Cite web|url = http://www.clearstream.com/ci/dispatch/en/file/16000_tax_information/5000_tax_guide_by_market/3000_hungary/tax_guide/hunt_gi_capital_gains_tax.htm|title = Capital gains tax|date = |accessdate = |website = clearstream.com |publisher = |last = |first = }} 13. ^{{Cite web|url = http://staff.lib.msu.edu/sowards/balkan/lect07.htm|title = Nationalism in Hungary, 1848-1867|date = 11 June 2009|accessdate = 14 January 2018 |website = |publisher = Michigan State University |last =Sowards |first = Stephen W. }} 14. ^{{cite web |url=http://www.upm.ro/facultati_departamente/ea/RePEc/rcj09/recjurid093_3F.pdf |title=Reflection on the Hungarian Tax System and Reform Steps |publisher=Petru Maior University of Târgu Mureș |first=Mihály |last=Hőgye |format=PDF |accessdate=18 January 2010 |deadurl=yes |archiveurl=https://www.webcitation.org/5qY0rOUn6?url=http://www.upm.ro/facultati_departamente/ea/RePEc/rcj09/recjurid093_3F.pdf |archivedate=17 June 2010 |df= }} 1 : Taxation in Hungary |
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