Инфоурок / Иностранные языки / Презентации / Презентация "Налогообложение в разных странах. Анализ системы налогообложения" к научно-практической студенческой конференции

Презентация "Налогообложение в разных странах. Анализ системы налогообложения" к научно-практической студенческой конференции

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ВЫБРАТЬ КУРС И ПОДАТЬ ЗАЯВКУ
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материалов
TAX The obligatory, individually gratuitous payment raised from legal entitie...
Taxation in Russia
Taxation in Great Britain
HISTORY The end of the 9th cent. – unification of ancient tribes and lands. C...
The main taxes in Russia Federal Regional Local Incometax Car tax Land tax Ex...
HISTORY Middle ages: land taxes, taxes on buildings, poll tax (1379), excise...
The main taxes in great Britain OnIndividuals OnCompanies Income tax VAT Nati...
Taxation in Germany
HISTORY May 2, 1879, Reichstag – German Chancellor Otto Bismarck: moving the...
The main taxes in Germany Income Taxes Property Taxes Taxes on Transactions a...
Taxation in France
History 15th-18th cent. –talja, (French taille) – direct tax in France, was c...
The main taxes in France Income Taxes Taxeson Expenditure Local Taxes Income...
Three main taxes Income Tax (on individuals) VAT (Value Added Tax) Taxon Prof...
Comparisons of taxes in four countries
Conclusion Impartial, professional and efficient national tax service formati...
Thank you for your attention!
19 1

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Описание презентации по отдельным слайдам:

№ слайда 1 TAX The obligatory, individually gratuitous payment raised from legal entitie
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TAX The obligatory, individually gratuitous payment raised from legal entities and individuals, withdrawal of a part of their income. Taxes – the main source of revenue of the government, which in turn uses it for the benefit of the population. TAXATION Taxation – seizing property, based on the governmental authority. Taxation – financing of public authorities at the expense of subjects, receiving its social security. The effective tax system should provide reasonable needs of the state, withdrawing from a taxpayer no more than 30 % of his income.

№ слайда 2 Taxation in Russia
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Taxation in Russia

№ слайда 3 Taxation in Great Britain
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Taxation in Great Britain

№ слайда 4 HISTORY The end of the 9th cent. – unification of ancient tribes and lands. C
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HISTORY The end of the 9th cent. – unification of ancient tribes and lands. Charges in the prince’s treasure: tribute, or tribute money. Tsar Ivan III, 15th cent. – the first Russian indirect and direct taxes. MAIN CHARACTERISTICS The total number of taxes – from 54 to 15. During tax reform – tax burden: from 35% to 27,5 %. Nowadays: the mobilization of taxes and other obligatory payments to the budget. The main aims of tax reform in Russia: fairness and neutrality; reducing the overall tax burden; simplification of the tax system to ensure stability and predictability.

№ слайда 5 The main taxes in Russia Federal Regional Local Incometax Car tax Land tax Ex
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The main taxes in Russia Federal Regional Local Incometax Car tax Land tax Excise and Customs duties Tax on property of companies Tax on property ofindividuals Tax on profits (corporate tax) Tax on gambling business The State duty VAT Unified social tax (social contributions) Inheritance tax Tax on mineral extraction Water tax Fees for use of fauna and the objects of water biological resources

№ слайда 6 HISTORY Middle ages: land taxes, taxes on buildings, poll tax (1379), excise
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HISTORY Middle ages: land taxes, taxes on buildings, poll tax (1379), excise and customs duties, local or communal taxes. Taxation in the UK has rich and eventful history. 1799 - income tax was first introduced. MAIN CHARACTERISTICS Two levels: Local Government: government grants, taxes on commercial real estate, local tax and charge for parking on the streets; Central Government: income tax, payments on national insurance, VAT, corporate taxes and excise duties on fuel, tobacco and alcohol (through Her Majesty's Revenue and Customs –HMRC ).

№ слайда 7 The main taxes in great Britain OnIndividuals OnCompanies Income tax VAT Nati
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The main taxes in great Britain OnIndividuals OnCompanies Income tax VAT National Insurance Contributions (NIC) Tax on profits Inheritance tax Tax on income from manufacture Capital Gains Tax Tax on income from the disposalof fixed assets Stamp duty Excise duties Propertyinsurance tax Customs duties Car tax Car tax

№ слайда 8 Taxation in Germany
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Taxation in Germany

№ слайда 9 HISTORY May 2, 1879, Reichstag – German Chancellor Otto Bismarck: moving the
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HISTORY May 2, 1879, Reichstag – German Chancellor Otto Bismarck: moving the burden of income taxes on consumption(expenditure). December, 1919 – the biggest tax reform in Germany began. After World War II – Ludwig Erhard, Chancellor of West Germany (FRG): the most important principles of taxation system were laid. MAIN CHARACTERISTICS Russia and Germany have similarities of tax systems: principle of multiplicity of taxes; taxes – federal, regional and local. However, in Germany – more types of taxes with their own specifics referred to the historical process. Income tax depends on a tax class (I-VI tax class). Min 19% - max 53%. Monthly salary less than 400 EUR – "basis". No tax.

№ слайда 10 The main taxes in Germany Income Taxes Property Taxes Taxes on Transactions a
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The main taxes in Germany Income Taxes Property Taxes Taxes on Transactions and Consumption Income tax (on individuals) Land tax VAT Tax on profits (corporate tax) Wealth and Inheritance tax Tax on purchase of the property Tax on economic activities

№ слайда 11 Taxation in France
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Taxation in France

№ слайда 12 History 15th-18th cent. –talja, (French taille) – direct tax in France, was c
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History 15th-18th cent. –talja, (French taille) – direct tax in France, was cancelled by the great French Revolution. French Revolution – a significant influence on the development of tax system in France. 20th cent. – innovations in the tax system: income taxes were imposed. 1954 – first time in the history value added tax (VAT) was imposed. MAIN CHARACTERISTICS French tax system: high share of social contributions – high social taxes – payments and contributions to social funds (more than 40% of the total amount of taxes and compulsory payments); the predominance of indirect taxes (60% of the tax income of the general budget; extensive system of benefits and allowances.

№ слайда 13 The main taxes in France Income Taxes Taxeson Expenditure Local Taxes Income
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The main taxes in France Income Taxes Taxeson Expenditure Local Taxes Income tax VAT Land tax Socialcontributions Tax on wage Housingtax Tax on profits (corporate tax) Tax on real estate and securities Professional tax (Mining tax) Wealthand Inheritance tax Excise and Stamp duties Customs duties

№ слайда 14 Three main taxes Income Tax (on individuals) VAT (Value Added Tax) Taxon Prof
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Three main taxes Income Tax (on individuals) VAT (Value Added Tax) Taxon Profits (corporate tax) Directtax Apercentage of the total income ofindividuals Varies with the income of the taxpayer In Russia 13% In Great Britain 20% In Germany 29,5% In France 20% Indirecttax Exemption to the state budget of the part of the value of the goods, works or services In Russia 18% In Great Britain 20% In Germany 19% In France 19,6% Directtax levied on profit of organization (corporations,enterpriseor other legal entities) Taxes net income (the difference between gross receipts, expenses, and additional write-offs) In Russia 20% In Great Britain 20% In Germany 15% In France 34%

№ слайда 15 Comparisons of taxes in four countries
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Comparisons of taxes in four countries

№ слайда 16 Conclusion Impartial, professional and efficient national tax service formati
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Conclusion Impartial, professional and efficient national tax service formation of the public tax consciousness and culture. Establishment of fair, stable and predictable tax system increasing of economic efficiency and strengthening of governmental budget. Taxes & Countries: Russia and Great Britain: the mildest taxation systems; Russia: the lowest income tax; Germany: the highest income tax; France: the highest tax on profits.

№ слайда 17 Thank you for your attention!
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Thank you for your attention!

№ слайда 18
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№ слайда 19
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