[In 2010, the greater taxes for farmers, Latvia] | 2010. gadā lielāki nodokļi zemniekiem
2010
Leibus, I., Latvia Univ. of Agriculture, Jelgava (Latvia). Faculty of Economics. Dept. of Accounting and Finances
The several essential changes in the law On Personal Income Tax are entered into force on 1 January 2010 to increase incomes in state budget of Latvia. The tax changed on incomes from: agriculture and subsidies, forest, farm - corporate income tax payer. The general tax rate has been increased from 23% to 26%. The tax rate on self-employed persons (on income from economic activity) has been increased from 15% to 26%. The corporate income tax has been increased from 15% to 26%. The essential differences between farms - personal income tax and corporate income tax payers - are displayed in table 2 and tax difference depending on the legal status of the farm in table 3.
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