дивиденды

[Люга]

так правильно ли понимаю, что юрик будет платить 12 %, а его учредитель-физик-15%

Можно подумать что все эти 27% не из одного кармана

[ttv]

я сначала поняла, что с дивидендов физиков - не резидентов будет - 15%, а с физиков-резидентов - 6 %...

[InJen]

:oops: я сначала поняла, что с дивидендов физиков - не резидентов будет - 15%, а с физиков-резидентов - 6 %...

я тоже так поняла .

[Люга]

27%-ЖЕСТЬ
фильм ужасов какой-то

[ttv]

[Сергей Темрин]

http://en.wikipedia.org/wiki/Dividend_tax
Other countries
In Australia dividends are taxed at the recipient's marginal tax rate (up to 45% from 1 July 2006). Australia (like New Zealand) has a Dividend Imputation system which allows franking credits to be attached to dividends. This allows recipients of franked dividends to impute (or credit) the corporate tax paid by the paying company. A recipient of a fully franked dividend on the top marginal tax rate will effectively pay only about 15% tax on the cash amount of the dividend.

In Austria the KeSt (Kapitalertragssteuer) is used as dividend tax rate, which is 25% on dividends.

In Belgium there is a tax of 25% (or 15% under certain conditions) on dividends, known as "roerende voorheffing" (in Dutch) or "précompte mobilier" (in French).

In Bulgaria there is a tax of 5% on dividends.

In China, the dividend tax rate is 20%, but since June 13, 2005, 50% of the dividend is taxed. In Hong Kong, there is no dividend tax.

In the Czech Republic there is a tax of 15% on dividends. This was meant to be reduced to 12.5% for 2009. According to Leos Jirasek, Senior Trade & Investment Adviser, British Embassy, Prague - Trade & Investment Section, the Parliament of the Czech Republic will be discussing an amendment to the Tax Act No. 586/1992 as amended on 25 November 2008. If the amendment gets approved, the withholding tax on dividends (part of personal income tax) of physical persons in 2009 will NOT be 12.5%, as specified by the Act No. 261/2007, but will remain 15%.

In Finland, there is a tax of 19.6% on dividends (70% of dividend is taxable capital income and capital gain tax rate is 28%). However, effective tax rate is 40.5% for private person. That's because corporate earnings have already been taxed, so dividends are double taxed. Corporate income tax is 26.0%.

In Japan, there is a tax of 10% on dividends from listed stocks (7% for Nation, 3% for Region) while Jan 1st 2009 - Dec 31 2012, by tax reduction rule. After Jan 1st 2013, the tax of 20% on dividends from listed stocks (15% for Nation, 5% for Region). In case of an indivisual person who has over 5% of total issued stocks (value or number), he/she can not apply the tax reduction rule, so after Jan 1st 2009, should pay 20%(15%+5%). There is a tax of 20% on dividends from Non-listed stocks (20% for Nation, 0% for Region).[21]

In Iran there are no taxes on dividends, according to article (105).

In Ireland, companies paying dividends must generally withhold tax at the standard rate (as of 2007[update], 20%) from the dividend and issue a tax voucher to include details of the tax paid. A person not liable to tax can reclaim it at the end of year, while a person liable to a higher rate of tax must declare it and pay the difference.

In Israel there is a tax of 20% on dividends.

In Italy there is a tax of 12.5% on dividends, known as "capital gain tax".

In the Netherlands there is a tax of 15% on dividends. There's also a tax of 1.2% per year on the value of the share, regardless of the dividend, as part of the flat tax on savings and investments.

In Pakistan income tax of 10% as required by the Income Tax Ordinace, 2001 on the amount of dividend is deducted at source. A surcharge of 15% on income tax is withheld and will be duly paid by the company to Government of Pakistan as per Income Tax (Amendment) Ordinance, 2011.

In Poland there is a tax of 19% on dividends. This rate is equal to the rates of capital gains and other taxes.

In Romania there is a tax of 16% on dividends.

In Slovakia, tax residents' income from dividends is not subject to income taxation in the Slovak Republic pursuant to Article 12 Section 7 Letter c) for legal entities and to Article 3 Section 2 Letter c) for individual entities of Income Tax Act No. 595/2003 Coll. as amended. This applies to dividends from profits relating to the calendar year 2004 onwards (regardless of when the dividends were actually paid out). Before that, dividends were taxed as normal income. The stated justification is that tax at 19 percent has already been paid by the company as part of its corporation tax (in Slovak "Income Tax for a Legal Entity"). However, there is no provision for residents to reclaim tax on dividends withheld in other jurisdictions with which Slovakia has a double-taxation treaty. Foreign resident owners of shares in Slovak companies may have to declare and pay tax in their local jurisdiction. Shares of profits made by investment funds are taxable as income at 19 percent.

In Turkey there is an income tax withholding of 15% on dividends.

In the United Kingdom, companies pay UK corporation tax on their profits and the remainder can be paid to shareholders as dividends. Basic rate tax payers have no further tax to pay as the dividend is deemed to have been received net of 10% tax. For higher-rate taxpayers, additional tax must be paid at 22.5% of the net dividend received (32.5% less the 10% deemed tax deduction, calculated on the deemed gross payment of the dividend).

[ttv]

Вот! я же говорю! Гонк Конг рулит - 0%!
Зачем же нам демонстрировать ставки стран, который в списке коррупции стоят на последнем месте?
Мы в списке коррумпированности чиновников стоим на верхних строчках, поэтому и ставка с дивидендов у нас должна быть - 0%
ИНЬ-ЯН однако

[Nata]

27% это не то что много,
это до х........

слово в слово хотела написать.
Они там мать их совсем мышей не ловят!!!

[Галина]

Но я так поняла, что с юриков 12 %, а с дивидендов -резидентов-6.=18

[ttv]

я о том же, а меня пугают - 27!!!!!!!!!

[Галина]

Это как с тарифами: сначала озвучивают большое повышение, а потом типа: нам было тяжело-но мы герои- повысили не на 50 %, а только на 40 %. Радуйтесь.

[Люга]

По проекту, который скорей всего примут, 12 % подоходный налог для юридических лиц + 15 % налог для дивидендов. Итого - для собственников 27 %. По-моему, это много.

Ну и где же 16
Пока, ну по проекту естессвено, пока все 27

[ttv]

Судя по интервью в Экономическом обозрении с Сергеем Темриным, "Дамоклов меч" уже подвешен и "Гордиев узел" повязан.

[ttv]

47. В статье 901:

часть (31) изложить в следующей редакции:

"(31) Лица, указанные в статье 90, удерживают и уплачивают в бюджет налог в размере:
- 6 процентов – с дивидендов, включая дивиденды в форме акций или долей участия, за исключением соответствующих нераспределенной прибы-ли, полученной в налоговые периоды 2008–2011 годов включительно;
- 15 процентов – с дивидендов, включая дивиденды в форме акций или долей участия, соответствующих нераспределенной прибыли, полученной в налоговые периоды 2008–2011 годов включительно;

Помогите мне понять в чём разница?

[ionix]

прибыль до 2008 года - 6%
после 2008 года - 15%