Corporate taxation in Switzerland (Chinese)

    瑞士的企业所得税

    June 02, 2012 | BY

    clpstaff &clp articles

    Daniel SchaferLenz & Staehelin瑞士实行联邦制，分为三个不同政治级别：联邦级、州级和市级。对于联邦宪法下不纳入联邦范围内的事项，州分均有管辖权。瑞士的税收分别于三个不同级别征收：联邦级、州级和市级。瑞士纳税人（个人或公司）须缴纳三个级别的税款。26个州分和约2,600个市根据联邦宪法及26个州宪法各自征税。大致上，监管市级税的规则与监管州级税的相同。尽管三级税收制度表面上看来复杂，但实际上瑞士的税制并不如其他主要税制复杂。另外，州级和市级直接税自1993年起已统一。需注意的是，《州、市（镇）直接税收协调法》并没有规范税率及减税额，税率及减税额由各州分自行决定。I.…

    Daniel Schafer

    Lenz & Staehelin

    瑞士实行联邦制，分为三个不同政治级别：联邦级、州级和市级。对于联邦宪法下不纳入联邦范围内的事项，州分均有管辖权。

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