Тартибга солинадиган иктисодиёт зарурми ёки эркин бозорми

CONTENTS

Introduction………………………..………………………………………………….…5

Chapter 1. Subject, task and the sources discipline “Tax systems of foreign countries”…………………………………………….…………………..………………7
1.1. Subject and task discipline “Tax systems of foreign countries”…..………………..7
1.2. Need of education a subject and its relationship with other discipline…..…………8
1.3. Base and the sources discipline………...………...………………………………..11

Chapter 2. Tax system France…………………...……………………………………..15

2.1. Particularity of tax system France…………………………………………………15
2.2. Tax on profit of corporations and order of taxation of income of physical persons……………………………………………………………………………….…15
2.3. Tax on private property to France…………………………………………………16
2.4.Type of local taxes and collections to France…..………………………………….18
Chapter 3. Tax system Belgium…………………...……………………………………21
3.1. Particularity of tax system Belgium…………..……………………………………21
3.2. Tax for registration and to auto transport facilities……….…………….…………21
3.3. Tax on income. Particularity of tax on profit of corporations…………………….22
Chapter 4. Tax system of Japan…………………..…………………………………….24
4.1. Particularity of tax system of Japan…………..……………………………………24
4.2.Taxations of incomes in Japan. Tax for residence…………..…………….……….24
4.3. Privileges on income-tax of physical persons…….………………………………25
4.4.Taxations incomes a family………………………………………………………...27
4.5.Tax for property legal and physical persons. Death tax and presenting………………………………………………………………………….……28
Chapter 5. Tax system a Republic of China……………………………………………31
5.1. Authorities and task of tax management a Republic of China in sphere of taxation……………………………………………………………………………….…31
5.2. Grouping taxes in China……….…………………………………………………..31
5.3.Income-tax with physical persons……...…………………………………………..32
5.4. Tax on consumption and value added tax…………………….…………….…….32
5.5.Mechanism taxations representation of foreign companies...……………………..33
Chapter 6. Particularity of tax system federative and confederate state……………………………………………………………………………………..35
6.1. Concept and particularity of tax system to federations and confederacies. Main trends of shaping the tax system economic developed federative and confederate state……………………………………………………………….………………….…35
6.2. Particularity of level taxation confederate state…………………………………...36
Chapter 7. Tax system United States of America……………………………….……..38
7.1. Particularity a structure and shaping the tax system USA…………………………38
7.2. Tax rates charging with physical persons in USA………………………….……...39
7.3. Tax of staffs and local tax, tax on income and rates, tax on profit of corporations………………………………………………………………………….....41
Chapter 8. Tax system Canada………………………………………………………...44
8.1. Particularity of tax system Canada………….…………………………………….44
8.2. Federal tax on profit and mechanism a taxation of capital………………………..44
Chapter 9. Tax system a Switzerland………………………………………….……….47
9.1. Building of tax system confederate states a Switzerland. Three-Level system of taxation…………………………………………………………………………………47
9.2. Order of charging the value added tax and its rates……………………………....48
9.3. Mechanism a calculation of income-tax with physical persons………..………….48
9.4. Federal tax on profit and mechanism a taxation of capital. Net asset and tax on profit……………………………...…………………….………………………………48