Under the competing territorial or exemption system, a country taxes a company only on profits earned at home; dividends paid by foreign subsidiaries are exempt.
在地域体系和免税系统内,国家对公司课税都是在国内获得的利润,对从国外获得分红是免税的。
But foreign holding companies using Zurich as a base can be exempt from tax on non-Swiss earnings and firms can also apply for "mixed company tax privilege" to agree lower rates.
不过以苏黎世为总部的外国控股公司其非瑞士境内的营业收入可以减免,企业还可以申请“混合企业税优惠”以进一步降低税率。
But foreign holding companies using Zurich as a base can be exempt from tax on non-Swiss earnings and firms can also apply for "mixed company tax privilege" to agree lower rates.
不过以苏黎世为总部的外国控股公司其非瑞士境内的营业收入可以减免,企业还可以申请“混合企业税优惠”以进一步降低税率。
应用推荐