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新西兰是位于南半球,以农牧业经济为主的一个发达资本主义国家。农牧业既是国民经济的中心,也是税收的主要来源。新西兰现行税种有所得税、地税、遗产税及赠与税、印花税、关税、消费税及营业税等,是以所得税为中心的税制。所得税由一般所得税、特别分红税及超额保留税组成: 1、一般所得税。新西兰对个人和法人征收所得税。纳税义务人区分为居住者和非居住者。对非居住者仅就国内所得征税,而对居住者则就全球所得征税。
New Zealand is a developed capitalist country dominated by agriculture and animal husbandry in the southern hemisphere. Agriculture and animal husbandry is not only the center of national economy, but also the main source of tax revenue. Income tax, land tax, estate tax and gift tax, stamp duty, customs duties, consumption tax and business tax are the current tax types in New Zealand. Taxes centered on income tax. Income tax consists of general income tax, special dividend tax and excess retention tax: 1. General income tax. New Zealand imposes income tax on individuals and legal persons. Taxpayers are divided between residents and non-residents. Only domestic income is levied on non-residents, while residents are taxed on global income.