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Eestlased EL27-s raudselt esikohal kapitalitulude ilmutamata maksude optimeerimisel

Eestlased EL27-s raudselt esikohal kapitalitulude ilmutamata maksude optimeerimisel

Seda on saavutatud nii riigi kui ka rahva tubli koostöö tulemusel:

A)     Meie hoolitseva riigi poolt on meil seadustatud EL27-s ülimadalad efektiivsed implitsiitsed maksumäärad kapitalituludele ITR* – nt viimatistel aastatel on taolised maksumäärad EL27-s keskmiselt 30% ümbruses aga meil 8% ümbruses ja madalamaid sellest pole ühelgi liikmesriigil vähemasti Eurostati teada – seda saavutust initsieerib meie riik suuresti ka EL27-s anomaalse 0-kasumimaksu seadustamisega.

B)      Meie arukas rahvas omakorda on optimeerinud kodumaist kapitalitulude denominaatorit nii et minimeerida ka suhet kodumaise kogutoodanguga – nt viimastel aastatel see näit on meil EA järgi ilmselt alla paari protsendi (mis väga ligikaudu näitab et dividende maksti kodumaiseks kasutamiseks kokku ligemale kümnendik kogutoodangust).

C)      Rahvuslikult üks kõige optimaalsemaid võimalusi kapitalide väljasahkerdamiseks kodumaise rahvusliku majanduse maksusüsteemist (ehk aktiivsete varade väljavedamiseks kodumaisest tegevussfäärist nt piltlikult ka töökohtade väljavedamises)  mis eestlased avastanud seoses 0-kasumimaksuga ning mida keniaalsemad indiviidid  ohtralt ekspluateerivad – on ilmselt investeerimine nt Austraalia keldrites olevatesse kullakangidesse ning samuti nt laevastiku logimine Küprose lipu alla jne (hea lugeja teeb muidugi ise järeldusi kuidas sellised kõlvatused Maarjamaa-Maasikmaa majanduslikku jätkusuutlikkust rekordräigelt õõnestavad ja kolgastavad nagu seda ka Eurostati arvukad jätkusuutlikkuse indikaatorid EL27 kontekstis peegeldavad).

 

*) http://epp.eurostat.ec.europa.eu/cache/ITY_PUBLIC/2-29042013-CP/EN/2-29042013-CP-EN.PDF

„ …

4. Implicit tax rates (ITR) measure the average tax burden on different types of economic income or activities, i.e. on labour, consumption and capital. ITR express aggregate tax revenues as a percentage of the potential tax base for each field.

The ITR on labour is the ratio between taxes and social contributions paid on earned income and the cost of labour. The numerator includes all direct and indirect taxes and social contributions levied on employed labour income, while the denominator amounts to the total compensation of employees working in the economic territory increased by taxes on wage bills and the payroll. It is calculated for employed labour only (and therefore excludes the tax burden on social transfers, including pensions). The average may conceal important variations in the tax burden across the income distribution.

The ITR on consumption is the ratio between the revenue from consumption taxes and the final consumption expenditure of households on the economic territory.

The ITR on capital includes, in the numerator, the taxes levied on the income earned from savings and investments by households and corporations and taxes related to stocks of capital stemming from savings and investment in previous periods. The denominator of the capital ITR is a proxy of the world-wide capital and business income of Member States’ residents for domestic tax purposes. Trends in the capital ITR reflect a wide range of factors and should be interpreted with caution.

All ITRs for the EU and the euro area are calculated as GDP-weighted averages.

5. The top personal income tax rate refers to the tax rate for the highest income bracket adding surcharges of general application.

6. The adjusted statutory tax rate on corporate income takes into account corporate income tax (CIT) and, if they exist, surcharges, local taxes, or even additional taxes levied on tax bases that are similar but often not identical to the CIT.

7. Value Added Tax, or VAT, is a general, broadly based consumption tax assessed on the value added to goods and services. The standard VAT rate is the rate to which a majority of goods and services are subject, while the Member States may apply reduced VAT rates to goods and services enumerated in a restricted list.“

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April 30, 2013 - Posted by | Uncategorized

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