阿根廷的税收政策（中英译文）

阿根廷的税收政策（中英译文）
阿根廷的税收政策(中英译文）
阿根廷中央政府、省及市政府负责征税。

税收形式大部分为间接消费税。

92年4月的税制改革摒弃了原有的原则，建立了以全球为基础的税收责任制。

凡居住在阿根廷的个人和企业，在全球范围经营的收入及利润要进行申报并交税。

阿主要税收有：
1）企业所得税，每年交一次。

红利分配不再征税。

所得税为联邦税，地方政府不能再征所得税，在阿根廷的外国公司分公司及永久性代表机构的税率为33%。

有限责任合伙公司需申报收入，并说明每个合伙人的收入，以此作为纳税的基础．1992年4月阿根廷政府实行新的税收制度，所有公司均要申报其在全球范围的经营收入情况，如在国外的所得税已缴付，在国内可免税缴。

2）个人所得税：在阿根廷境内停留6个月以上的个人，须缴纳个人所得税。

确定纳税收入时，已缴纳的个人社会保障金、医疗保险、养老金及慈善性捐款等均属于从收入中扣除的款项。

个人所得税为累进制税率，最高33%。

3）外国企业来阿提供技术援助及咨询服务中所得收入，应缴税19.8%；非居民所获专利使用权收入应缴税26.4%；版权使用收入应缴税11.55%。

4）社会保障金（以工资为基础）：
税项雇主代雇员缴纳雇员白己缴纳
养老全16% 11％
家庭补贴9% -
医疗保险6% 3%
健康保险2% 3%
总计33% 17%
在阿根廷工作不足2年的外国专业技术人员、科学家可申请免缴社会保证金。

5）增值税：进口、生产、商止流通及各种服务行业均应缴纳21%
的增值税。

只有刊物、证券及面包、牛奶、纯水销售等免征增值税。

6）资产税：按年缴纳资产值的0.5%。

个人净资产超过10万美元的，10万美元以上部分，需在每年的12月31日缴纳1%资产税。

股票、债券、在国内银行帐户上的定期存款免缴此税。

7）印花税：此税在首都已基本取消。

目前只对产权转移征此税，税率为交易价的O.75%-2.5%。

在各省该税是对各种交易，如抵押、合同、承兑等相关文件征收。

8）商品税：该税为联邦税；对阿根廷本国生产及进口的一系列特殊消费品（烟、酒、轮胎、燃料、首饰、皮毛、软饮料、电视机、录音机、汽车、磁带、胶卷等）确定不等的税率。

9）原油开采权费：按每平方公里缴纳一定金额的开采权费及12%省级开采权费（以油价比例征收）。

10）总收入税：各省税率不同，首都标准税率为8%：不同的行业税率也不同，初级工业税率为1%，制造加工业为1.5%，银行保险业为1.9%。

11）房地产转移税：该税为联邦税，相当于房地产售价的1．5％。

12）土地税：该税由首都及各省征收，每公顷每年交纳8-13比索。

13）机动车税：该税由首都及各省征收，税率依不同地区及机动车车况而不同。

THE TAX POLICY OF ARGENTINA
The Center government、province and city hall of Argentina take charge of the tax policy. The usual form is indirect consumption tax.The tax system reform in April,1992 abandons the original principle and builds up the new tax responsibility system based on the whole word.
Residents of Argentina to individuals and enterprises need to declare revenue and pay taxes in the global scope of business in the global scope of business.
1} Enterprise income tax is handed in every year.Dividend distribution no longer levy.Income tax for the federal tax, local
government cannot impose income tax, foreign companies in Argentina branch and the permanent representative offices of the 33% tax rate.Partnership with limited liability company need to declare income and descriptions of each partner's income as a tax base. In 1992 April the government of Argentina implemented a new system of Taxation, all companies have to declare its global scope of business income, such as in the foreign income tax has been paid for, in the domestic tax-deductible pay.
2} Personal income tax: in the territory of Argentina for 6 months and older individuals shall pay individual income tax.With the determination of tax revenue, theresidents have to pay personal social security, medical insurance, pension and charitable donations are deducted from net income payments.Individual income tax is progressive tax rate with the highest 33%.
3} Foreign enterprises come to provide technical assistance and advisory services in the income haveto pay tax of19.8%; non residents received the right to use the patent income tax 26.4% income taxes; copyright 11.55%.
4} social security (salary-based): Tax employer generation employees pay employee Respectively pay endowment 16% 、11% family allowance 9% - medical insurance 6% 、3% 2%、3% of total health insurance。

Working in Argentina is less than 2 years of foreign professional and technical personnel, scientists can apply for free social security.
5} V A T: import, production, circulation and service industry business check shall pay 21% of the value-added tax.Only publications, securities and bread, milk, pure water sales is treated for value-added tax exemption.
6} Property tax: 0.5% annual pay the value of the /doc/4916071169.html, assets of more than $100000, more than $100000, in December 31st of each year to pay 1% tax on capital.Stock, bond, in the domestic bank account deposit shall be exempted from this tax.
7} Stamp duty: the tax in the capital has been cancelled.Only on the transfer of property rights in such taxes, tax rates for the transaction price O.75%-2.5%.In the provinces of the tax on transactions, such as a mortgage, contract, acceptance and other related documents collection.
8} Commodity tax: the tax for the federal tax on domestic production and imports of Argentina;
a series of special consumer goods (tobacco, alcohol, tires, fuel, jewelry, furs, soft drinks, tape recorders, automobile, tape, film etc) to determine the different tax rate.
9} Crude oil royalties: per square kilometer to pay a certain amount of royalties and 12% provincial royalties (to oil ratio collection).
10} Total income tax: provincial tax, capital standard rate of 8%: the different industry tax rate is also different, primary industry tax rate is 1% for 1.5%, manufacturing industry, banking and insurance 1.9%.
11）Real estate transfer taxes: the tax for federal tax, equivalent to the real estate price 1.5%. 12} Land tax: the tax levied by the capital and the provinces, per hectare per year to pay 8-13 peso.
13} Motor vehicle tax: the tax by the capital and provincial levy, tax rate differs according to different regions and different condition of vehicles.。