来自美国税收基金会的信息-欧洲企业所得综合税率

来自美国税收基金会的信息资料

Integrated Tax Rates on Corporate Income inEurope

欧洲企业所得综合税率

In most EuropeanOECD countries, corporate income is taxed twice, once at the entity level andonce at the shareholder level. Before shareholders pay taxes, the businessfirst faces the corporate income tax. A business pays corporate income tax onits profits; thus, when the shareholder pays their layer of tax they are doingso on dividends or capital gains distributed from after-tax profits. The integratedtax rate on corporate income reflects both the corporate income tax and thedividends or capital gains tax—the total tax levied on corporate income.

大部分欧洲经合组织成员国对企业所得重复征税，一是在企业层面，二是在股东层面。企业缴纳企业所得税后，股东缴纳个人所得税。其中，企业所得税的计税依据是利润，股东个人所得税的计税依据是税后利润分配的股息、红利和资本利得。企业所得综合税率同时反映了企业所得税和股息、红利或资本利得税，整体计税依据是企业所得。

As an example,suppose that an Italian corporation earns $100 of profit in 2020. It must paycorporate income tax of $24, which leaves the corporation with $76 in after-taxprofits. If the corporation distributes those earnings as a dividend, theincome is taxed again at the individual level at a top dividend rate of 26percent, resulting in $19.76 in dividend taxes. Thus, final after-tax income is$56.24, implying that the $100 in original corporate profits faces anintegrated tax rate on corporate income of 43.76 percent. (The same calculationcan be done for corporate income realized as capital gains.)

例如，假设一个意大利公司2020年利润是100美元，企业所得税应纳税额为24美元，税后利润为76美元。如果该公司将税后利润以股息、红利分配给股东，则该笔收入应按股息、红利的最高税率26%再次计征个人所得税，股息、红利应纳税额为19.76美元。因此，最终的税后利润为56.24美元，意味着100美元的税前利润适用的企业所得综合税率为43.76%。（当企业所得转为资本利得时，计算方法同上。）

（图片名称：欧洲企业所得综合税率）

For dividends,Ireland’s top integrated tax rate was highest among European OECD countries, at57.1 percent, followed by France (55.1 percent) and Denmark (54.8 percent).Estonia (20 percent), Latvia (20 percent), and Hungary (22.7 percent) levy thelowest rates. Estonia and Latvia’s dividend exemption system means that thecorporate income tax is the only layer of taxation on corporate incomedistributed as dividends.

关于股息、红利所得，爱尔兰的最高综合税率为57.1%，是欧盟经合组织成员国中最高的，其次为法国（55.1%）和丹麦（54.8%）。爱沙尼亚（20%）、拉脱维亚（20%）和匈牙利（22.7%）的综合税率最低。爱沙尼亚和拉脱维亚实行股息、红利免税制度，即企业将所得分配为股息、红利时，只需缴纳企业所得税。

For capital gains,Denmark (54.8 percent), France (52.4 percent), and Portugal (50.7 percent) havethe highest integrated rates among European OECD countries, while the CzechRepublic (19 percent), Slovenia (19 percent), and Slovakia (21 percent) levythe lowest rates. Several European OECD countries—namely Belgium, the CzechRepublic, Luxembourg, Slovakia, Slovenia, Switzerland, and Turkey—do not levycapital gains taxes on long-term capital gains, making the corporate tax theonly layer of tax on corporate income realized as long-term capital gains.

关于资本利得，丹麦（54.8%）、法国（52.4%）和葡萄牙（50.7%）的综合税率是欧盟经合组织成员国中最高的，而捷克共和国（19%）、斯洛文尼亚（19%）和斯洛伐克（21%）的综合税率最低。一些欧盟经合组织成员国，包括比利时、捷克共和国、卢森堡、斯洛伐克、斯洛文尼亚、瑞士和土耳其，对长期资本利得不征收资本利得税。因此，当企业所得转为长期资本利得时，企业只需缴纳企业所得税。

Top Integrated Tax Rates onCorporate Income

in European OECD Countries,2020

2020年欧盟经合组织成员国的企业所得综合税率

（信息来源：https://taxfoundation.org/integrated-tax-rates-on-corporate-income-in-europe/）