Switzerland Lump Sum Tax Regimen
Bolulo ba Switzerland ka Tumello ea Mosebetsi
- melemo e
- Litlhoko tsa lichelete / tse ling
- Mekhoa e meng
Switzerland Lump Sum Tax Regimen
Swiss Lump Sum System of Taxation e ipapisitse le chelete eo ho nahanoang hore ke ea chelete, hangata hoo e ka bang makhetlo a supileng ho feta boleng ba selemo le selemo ba khiriso ea thepa e lulang Switzerland.
Boikarabelo ba lekhetho la lefa bo fapana ho ea ka canton ho ea ho canton. Li-canton tse 'maloa ha li sebelise lekhetho la lefa. Bongata ha bo e lefise pakeng tsa balekane ba lenyalo kapa pakeng tsa batsoali le bana, 'me ba lefisa lekhetho le itekanetseng feela le ka tlaase ho 10% bakeng sa litloholo tse ling.
Batho ba lefisoang lekhetho tlasa Lump Sum Regime ba khona ho laola matsete a bona a lefats'e ho tsoa Switzerland.
Switzerland Lump Sum Tax Regimen
Lekhetho la Switzerland le lefshoa ka chelete eo ho nahanoang hore ke ea chelete, hangata hoo e ka bang makhetlo a supileng ho feta boleng ba selemo le selemo ba khiriso ea thepa e lulang Switzerland. Molato o nepahetseng oa lekhetho o tla itšetleha ka canton le sebaka seo u lulang ho sona ka har'a canton.
'Muso oa Switzerland o tiisitse boitlamo ba oona ba ho boloka Lump Sum System of Taxation ka November 2014.
Switzerland Lump Sum Tax Regimen
Puso ena e sebetsa ho basele ba fallelang Switzerland ka lekhetlo la pele, kapa ka mor'a ho ba sieo ka lilemo tse leshome, le ba ke keng ba hiroa kapa ba sebetsa khoebong Switzerland.
Ka kopo hlokomela hore ho na le likantone tse 26 tsa Switzerland.
Ke li-canton tse tharo feela tsa Switzerland tsa Appenzell, Schaffhausen le Zurich tse felisitseng Lump Sum System of Taxation ka 2013.
- melemo e
- Litlhoko tsa lichelete / tse ling
- Mekhoa e meng
Bolulo ba Switzerland ka Tumello ea Mosebetsi
Tumello ea ho sebetsa ea Switzerland e fa motho oa naha eo e seng oa Switzerland hore e be moahi oa Switzerland ka molao.
Lekhetho
- Batho ka bomong
Canton e 'ngoe le e 'ngoe e ipehela litefiso tsa eona ea lekhetho 'me ka kakaretso e lefisa makhetho a latelang: leruo la chelete e kenang, thekiso ea matlo, lefa le lekhetho la limpho. Sekhahla sa lekhetho la lekeno le fapana ho ea ka li-canton 'me se pakeng tsa 21% le 46%.
Switzerland, phetisetso ea thepa, lefung, ho molekane, bana le / kapa litloholo, ha e lefelloe lekhethong la limpho le lefa, likantanteng tse ngata.
Meputso ea capital ha e lefelloe lekhetho ntle le ha ho rekisoa matlo le meaho. Thekiso ea likarolo tsa k'hamphani e khetholloa e le letlotlo, le sa lefelloeng lekhetho la phaello ea chelete.
- Likhamphani tsa Switzerland
Likhamphani tsa Switzerland li ka natefeloa ke lekhetho la zero bakeng sa phaello ea chelete le lekeno la karohano, ho latela maemo.
Likhamphani tse sebetsang li lefisoa lekhetho ka tsela e latelang:
- Lekhetho la Federal ho phaello ea nete le ka sekhahla se sebetsang sa 7.83%.
- Ha ho na lekhetho la chelete boemong ba federal. Lekhetho la chelete e ngata le fapana pakeng tsa 0% le 0.2% ho latela sebaka sa Switzerland seo khamphani e ngolisitsoeng ho sona. Geneva, lekhetho la chelete ke 00012%. Leha ho le joalo, maemong ao ho 'ona ho nang le phaello e kholo, ha ho lekhetho le tla ba teng.
Ntle le makhetho a federal, li-canton li na le litsamaiso tsa tsona tsa lekhetho:
- Sekhahla sa lekhetho se sebetsang sa cantonal le federale (CIT) se pakeng tsa 12% le 14% likantanteng tse ngata. Sekhahla sa lekhetho la khoebo la Geneva ke 13.99%.
- Likhamphani tsa Switzerland tse ts'oereng li rua molemo ka tokollo ea ho nka karolo 'me ha li lefe lekhetho ho phaello kapa phaello ea chelete e kholo e tsoang ho ho nka karolo ho tšoanelehang. Sena se bolela hore k'hamphani e hloekileng ea Holding ha e lefelloe lekhetho la Switzerland.
Lekhetho le Tšoereng (WHT)
- Ha ho na WHT mabapi le kabo ea liabo ho beng ba liabo ba lulang Switzerland le/kapa ba EU (ka lebaka la EU Parent/Subsidiary Directive).
- Haeba beng ba liabo ba le kantle ho Switzerland le kantle ho EU, 'me ho sebetsa tumellano ea lekhetho habeli, lekhetho la ho qetela la kabo ka kakaretso le tla ba lipakeng tsa 5% le 15%.
Switzerland e na le khokahano e pharalletseng ea tumellano ea lekhetho e nang le phihlello ea litumellano tsa lekhetho le linaha tse fetang 100.
Bolulo ba Switzerland ka Tumello ea Mosebetsi
Ho na le mekhoa e meraro ea ho ba le tokelo ea ho sebetsa Switzerland:
1. Ho hiroa ke Khampani e teng ea Switzerland
Motho o tla hloka ho fumana mosebetsi mme mohiri a ngolise mosebetsi, pele motho a qala mosebetsi.
Mohiri o hloka ho etsa kopo ho balaoli ba Switzerland bakeng sa visa ea mosebetsi, ha mosebeletsi a ntse a etsa kopo ea visa ea ho kena naheng ea habo. Visa ea mosebetsi e tla lumella motho hore a lule le ho sebetsa Switzerland.
2. Ho theha k'hamphani ea Switzerland le ho ba motsamaisi kapa mosebeletsi oa Khampani
Mang kapa mang oa naha eo e seng oa Switzerland a ka theha k'hamphani mme ka hona a ka theha mesebetsi bakeng sa baahi ba Switzerland mme a kenya letsoho ntlafatsong ea moruo oa naha. Mong'a k'hamphani o na le tokelo ea ho fumana lengolo la tumello ea ho lula Switzerland, ha feela a ntse a hiriloe ke eona boemong bo phahameng.
Lipheo tsa Khamphani tse nkuoang li kenya letsoho ka mokhoa o motle sebopehong sa khoebo sa Switzerland li kenyelletsa; ho bula limmaraka tse ncha, ho boloka thekiso ea kantle ho naha, ho theha likhokahano tsa bohlokoa moruong kantle ho naha, le ho theha lekeno le lecha la lekhetho. Litlhoko tse nepahetseng li fapana ho ea ka canton.
Batho bao e seng ba EU/EFTA ba tlameha ho theha k'hamphani e ncha ea Switzerland kapa ho tsetela ho k'hamphani e teng ea Switzerland. Ho boetse ho na le boemo bo phahameng ba maemo a hloahloa bo lokelang ho finyelloa ho feta ba lichaba tsa EU/EFTA, 'me tlhahiso ea khoebo le eona e tla hloka ho fana ka menyetla e mengata.
Haholo-holo, k'hamphani e tlameha ho hlahisa chelete e tlase ea selemo le selemo ea CHF 1 milione, 'me e thehe mesebetsi e mecha, e sebelise mahlale a macha le / kapa nts'etsopele ea sebaka seo.
Mekhoa ea batho ba EU/EFTA le bao e seng ba EU/EFTA e bonolo, haeba moahi e mocha a theha k'hamphani ea Switzerland mme a hiriloe ke eona.
3. Ho tsetela ho Khampani ea Switzerland le ho ba motsamaisi kapa mosebeletsi oa Khampani.
Bakopi ba ka khetha ho tsetela k'hamphaning e ntseng e sokola ho hola kaha e haelloa ke chelete e hlokahalang. Chelete ena e ncha e lokela ho thusa k'hamphani ho theha mesebetsi le ho thusa moruo oa Switzerland ho hola. Matsete a tlameha ho eketsa boleng ba moruo sebakeng se itseng sa Switzerland
Bolulo ba Switzerland ka Tumello ea Mosebetsi
Ha o etsa kopo ea tumello ea mosebetsi le / kapa tumello ea bolulo, melaoana e fapaneng e sebetsa ho sechaba sa EU le EFTA ha se bapisoa le sechaba se seng.
Baahi ba EU/EFTA ba natefeloa ke phihlello ea pele 'marakeng oa basebetsi Switzerland.
Baahi ba naha ea boraro ba lumelloa ho kena 'marakeng oa basebetsi ba Switzerland feela haeba ba tšoaneleha ka nepo (Batsamaisi, litsebi le/kapa ba na le mangolo a thuto e phahameng).
Ka kopo hlokomela hore ho na le likantone tse 26 tsa Switzerland. Ke li-canton tse tharo feela tsa Switzerland tsa Appenzell, Schaffhausen le Zurich tse felisitseng Lump Sum System of Taxation ka 2013.
Khoasolla Lenane le felletseng la Mananeo - Melemo le Lintlha (PDF)
Ho lula Switzerland
Switzerland ke e 'ngoe ea linaha tse 26 tse sebakeng sa 'Schengen' 'me tumello ea bolulo ea Switzerland e tla u thusa ho natefeloa ke litokelo tse felletseng tsa maeto a Schengen.
Naha e seng e ntse e fana ka mefuta e fapaneng ea melemo, Switzerland e boetse e fana ka tse khahlang haholo: 'Lump Sum System of Taxation'. Hafeela u ntse u lula Switzerland ka lekhetlo la pele kapa u khutla ka mor'a hore u be sieo ka lilemo tse 10, lekhetho la hau le lekhetho la leruo le tla ipapisa le litšenyehelo tsa hau tsa bophelo Switzerland, ESE moputsong kapa thepa ea hau ea lefatše ka bophara. Ka kopo ikopanye le rona ho tseba haholoanyane.
Ho fallela Switzerland
Switzerland e bohareng ba Europe, e moeling oa; Jeremane, Fora, Austria le Italy. E na le likhokahano tse haufi haholo le boholo ba linaha tsa Europe ebile ke setho sa European Free Trade Association (EFTA), empa ha se setho sa EU.
Switzerland e arotsoe ka li-canton tse 26, e 'ngoe le e' ngoe e na le motheo oa eona oa lekhetho.
Melemo ea Lekhetho ha U lula Switzerland
Haeba motho a e-na le tumello ea ho sebetsa Switzerland, e ka ba moahi oa Switzerland. Ba tlameha ho ba le mosebetsi kapa ho theha khampani mme ba hiriloe ke eona. Ho hlakile hore baahi ba EU ba lilemo tse fetang 55, ba sa sebetseng, ba fallele Switzerland, hafeela ba ikemetse licheleteng.
'Lump Sum System of Taxation' e sebetsa ho batho ba fallelang Switzerland lekhetlo la pele kapa ba khutlang ka mor'a lilemo tse leshome ba le sieo. Ha ho mosebetsi o ka etsoang Switzerland, empa motho a ka hiroa naheng e 'ngoe mme a ka tsamaisa thepa ea poraefete Switzerland.
The 'Lump Sum System of Taxation' e thehile makhetho a lekeno le maruo litšenyehelong tsa bophelo ba molefi oa lekhetho naheng ea Switzerland, ESENG moputsong oa hae oa lefats'e kapa thepa ea hae.
Hang ha motheo oa lekhetho (litšenyehelo tsa ho phela Switzerland), o se o khethiloe le ho lumellanoa le ba boholong ba lekhetho, o tla itšetleha ka sekhahla se tloaelehileng sa lekhetho sebakeng seo.
Baahi ba naha ea boraro (bao e seng ba EU/EFTA), ba kopuoa ho lefa lekhetho le phahameng ka ho fetisisa motheong oa "khahleho e kholo ea li-cantonal". Sena ka kakaretso se lekana le ho lefa lekhetho ho chelete e nkoang e le (kapa ea sebele) ea selemo, pakeng tsa CHF 400,000 le CHF 1,000,000, 'me ho itšetlehile ka lintlha tse ngata, ho kenyeletsa le canton e khethehileng eo motho a phelang ho eona.
