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Taxes in Uruguay are collected by the General Taxation Directorate ((スペイン語:Dirección General Impositiva), DGI). A major tax reform bill came into force on 1 July 2007 with the number 18083.〔〔(【引用サイトリンク】title=Uruguayan government drafts major tax reform bill )〕 Nevertheless, something important remained: Uruguay applies the source principle, with investments located and activities performed outside Uruguay remaining untouched.〔(【引用サイトリンク】title=Doing Business In Uruguay )〕 ==Tax rates== * Value added taxes (VAT): basically 22%, but some goods (pharmaceutical, etc.) are taxed with 10%, and fruits and vegetables are not taxed. As of August 2014, the Financial Inclusion Law ((スペイン語:Ley de Inclusión Financiera)〔(【引用サイトリンク】title=Financial Inclusion Law ) 〕) established a 4% tax deduction for sales with debit cards and 2% for credit cards.〔(【引用サイトリンク】title=Uruguay cuts VAT rate on electronic purchases )〕 * Corporate tax: it used to be 30%, since 2007 it was lowered to 25%, but special dispositions can bring this to 33%. * Individual income tax: Since 2007〔(【引用サイトリンク】title=Tax system in Uruguay ) 〕 there is a progressive scale of taxation, with a non-taxable minimum. The payroll tax is part of the same tax scheme. * Wealth tax: There is a non-taxable minimum which leaves the big majority of Uruguayans out of this duty. A progressive scale of taxation ranges from 0.7% to 2.75%. 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 Uruguay」の詳細全文を読む スポンサード リンク
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