Презентация на тему Corporate tax. Корпоративный налог

налогом или корпоративным налогом, представляет собой прямой налог, наложенный

юрисдикцией на доход или капитал корпораций или аналогичных юридических лиц (с) Google translate
Now serious – corporate tax is:
1) a kind of tax;
2) is also known as corporation tax or company tax;
3) is referred to direct taxes;
4) is imposed by special jurisdiction on special subjects;
5) these specific subjects are corporations and other analogous legal entities;
6) corporate tax can only be imposed on the income or capital of legal entities.

country's corporate tax may apply to:
1)

corporations incorporated in the country;
2) corporations doing business in the country on income from that country;
3) foreign corporations who have a permanent establishment in the country;
4) corporations deemed to be resident for tax purposes in the country.

corporate tax?
1) Well, if you are an

individual and don’t plan to organize any form of legal entity – you shouldn’t;
2) If you are going to create a business empire or at least small legal entity – you should, because in our marvelous country there is a special normative legal act, regulating the issues of corporate tax. It’s Закон Республики Беларусь от 22 декабря 1991 г. №1330-XII "О налогах на доходы и прибыль“;
So, before creating any kind of legal entity, read this act attentively ☺