一、国家所得税和财产税芬兰的国家所得税和财产税实行居住国征税的原则,对纳税人区分为居民和非居民,分别规定其纳税义务。 (一)法人居民。所有按照芬兰法律注册登记的或在芬兰设有主要管理机构的公司,都作为芬兰的居民公司。对居民公司在芬兰境内、境外从事生产,经营或其它任何形式取得的全部所得,都要按照“一九七四年所得税和财产税的法令”征税,但根据芬兰税法规定,对居民公司来源外国所得缴纳的外国税收, First, the national income tax and property tax Finland’s national income tax and property tax implementation of the principle of tax residence in the country, the taxpayers are divided into residents and non-residents, respectively, the obligation to pay their taxes. (A) legal person resident. All companies registered under Finnish law or having the main regulatory body in Finland act as resident companies in Finland. All income derived by a resident company in Finland from its production, operation or any other form of acquisition abroad shall be taxed in accordance with the “Income Tax and Property Tax Law of 1974”, but according to the Finnish Tax Law, the source of the resident company Foreign tax paid on foreign income,