翻訳と辞書 Words near each other ・ Taxi No. 9211 ・ Taxi Operators Political Service ・ Taxi Orange ・ Taxi Payant ・ Taxi positional awareness ・ Taxi Ride ・ Taxi Rider ・ Taxi Sense ・ Taxi Services Commission ・ Taxi Taxie ・ Taxation in China ・ Taxation in Colombia ・ Taxation in Croatia ・ Taxation in Cuba ・ Taxation in Cyprus ・ Taxation in Denmark ・ Taxation in Estonia ・ Taxation in Finland ・ Taxation in France ・ Taxation in Georgia ・ Taxation in Georgia (country) ・ Taxation in Germany ・ Taxation in Gibraltar ・ Taxation in Greece ・ Taxation in Hong Kong ・ Taxation in Hungary ・ Taxation in Iceland ・ Taxation in India ・ Taxation in Indiana ・ Taxation in Indonesia Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

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 Denmark ： ウィキペディア英語版 Taxation in Denmark The income tax was introduced in 1903 and is now divided into a state income tax and a local income tax. The state income tax is a progressive tax while the local income tax is a flat tax. ==Income tax== All income from employment or self-employment is taxed at 8% before income tax. This tax is termed a "gross tax" ((デンマーク語:Arbejdsmarkedsbidrag)). Income below DKK 42,800 (USD 7,600) (2014-level, adjusted annually) is income tax-free, but subject to the gross tax.〔http://www.skat.dk/SKAT.aspx?oId=133800〕 Interest paid up to DKK 50,000 is tax deductible. Commuting exceeding 24 kilometers/day receives a DKK 2.05 per kilometer tax deduction. For commutes exceeding 100 kilometers per day, the rate is reduced to DKK 1.03 per kilometer.〔http://www.skat.dk/SKAT.aspx?oId=1988906〕 A number of other deductions apply. The general rule is that the taxpayer is able to deduct his/her expenses in acquiring their taxable income, although there are many exceptions to this rule. Employees have very limited possibilities for tax deduction as it is assumed that the employer covers the expenses related to the employee's work. The employer will then be able to deduct most of these expenses from his own taxable income. Furthermore, Union Fees are tax deductible. The state income tax has two income brackets (base and top). In 2014 income from DKK 42,900 to DKK 421,000 is taxed at 5.83% and income above DKK 422,000 is taxed an additional 15%. Other taxes include Municipal income tax, currently in the range 23% - 28%, though on average 24.09%. A Health contribution of 8% apply on all income above the tax free allowance in year 2014, though from there the health contribution is getting merged with the regular income tax by one percent per year. Under the Danish tax system, it is possible for a high-wage earner to pay up to 51.5% of their total income after gross tax, giving a total of 57% of total income. 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 Denmark」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.