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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Taxation in Bulgaria ： ウィキペディア英語版 Taxation in Bulgaria Taxes in Bulgaria are collected on both state and local levels. The Most important taxes are collected on federal level, these taxes include an income tax, social security, corporate taxes and value added tax. On local level property taxes as well as various fees are collected. All Income earned in Bulgaria is taxed on a flat rate of 10% Employment income earned in Bulgaria is also subject to various social security insurance contributions. In total the employee pays 12.9% and the employer contributes what corresponds to 17.9%. Corporate income tax is also a flat 10%. Value-Added Tax applies at a flat rate of 20% on virtually all goods and services. A lower rate of 9% applies on only hotel services. Bulgarian state taxes are administered by the National Revenue Agency (NRA). The National Assembly has the power to lay and collect Taxes, Duties, Imposts, and Excises. The municipal council shall determine the rate of local taxes. == History == Taxation in Bulgaria has shifted depending on which government was in control. During the First Bulgarian Empire taxes were paid in kind while during the Second Bulgarian Empire taxation was monetary. Under the Ottoman control of Bulgaria, Christian citizens were subject to a tax called the dhimmi, levied by the Ottoman authority. During the socialist period of planned economy, taxation was similar to that of the rest of the Soviet, often with a turnover tax and taxes on government run businesses. After the end of the soviet era, large privatization took place and the turnover tax was replaced with an ordinary Value-Added Tax. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in Bulgaria」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.