作者 主题: 挪威的税收, 个人入息税  (阅读 28736 次)

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五月 03, 2012, 11:32:19 下午
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继续灌水,把两年前的旧文贴上:

很多同胞都比较在意自己的税后收入, 所以在这里特地写一篇关于挪威税收的文章.欢迎其他人来补充.

很多人都知道, 挪威的个人所得税是36%, 但是不是税前收入乘0.64就是自己的税后收入呢? 不是.

其实要清楚一点, 36%本身也不是完全正确, 因为挪威的税是分开三到四种的.

1. 国家的税, 13.3%
2. 地方政府的税: 14.7%
3. 福利税: 7.8%
4. 高收入税, 分两等, 456400以上是9%, 741700以上是12%

想多知道一点, 可以看这网页: http://smartepenger.no/article.php?id=1371&;;p=


注意前三种税加起来只有35.8%

为了方便解释我用一个虚构人物, 小明, 他年薪40万, 来举例.

以下的数字以2010年为准.

每个非退休的挪威人都有31800 - 72800NOK的免税额(Minste Fradrag), 过了这个数目才开始交36%的税.  所以小明一年只需要交: ( 400000-31800 ) * 0.358 = 131816 或者是32.95%

如果小明结了婚而且老婆没有工作, 他今年的免税额该为72800. 交29.28%税

除了基本免税额之外, 还有其他的免税额. 贷款的利息比较常见.

假如小明买了车, 每年车贷款的利息是4万块(本金不算)那他今年要交的税是(还是算他是单身, 买车为了泡妞): (400000 - 31800 - 40000 ) * 35.8% = 117496 或者是29.37%

房贷, 信用卡的利息也同样可以用来扣税.

五月 03, 2012, 11:32:43 下午
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如果住的比较远的话, 上班路费也可以用来扣税.

假如小明为了省钱而住在Drammen,距离公司50公里. 天天开车. 怎么扣税呢?
来回的话是以一公里1块5毛算的. 总数减13700. 剩下的也变成免税额.

一年工作240天, 以小明的个案, 他可以得到(240 * 1.5 * 50) = 18000 - 13700 = 4300的免税额.
总入息税就变成: (400000 - 31800 - 40000 - 4300) * 0.358 = 115956 或者是28.99%

除了路程扣税, 给了的Bompenger, 和车票也可以扣税, 方法一样.

如果年中小明因为某原因而拿到10万块的花红, 那他要交多少税呢?

超过了456400, 就要交高收入税. (500000 - 456400) * 9% = 3924的高收入税. 其他的税是:

(500000 - 31800 - 40000 - 4300) * 35.8% = 151756

两个加起来 151756 + 3924 = 31.14%

就算小明没有拿花红, 而是去做兼职, 计算方法一样. 所以不用以为兼职赚钱要给政府一半, 绝对没有这回事.

接下来讲一下BSU和投资:

如果小明是34岁以下, 他可以开个BSU(Bolig Sparing for Ungdom)帐户.放进去的钱的20%可以直接扣税. 户口里面的利息也是非常高. 加上开了帐户之后买房子可以享受优惠利率和可以有机会零首付.

BSU一年可以放20000进去. 最多放150000.  如果小明今年(哪个月份都一样)放了20000块进去. 那他要交多少税呢?

用刚才的小明,单身, 有车, 住Drammen, 还拿了10万花红(拿了花红就有钱放到BSU里面嘛)
151756 + 3924(高收入税) = 155680 - 4000(20000的20%) = 151680 或者 30.34%

会理财的小明, 还喜欢买股票. 他喜欢短炒, 快进快出. 结果赚了10000块. 税又怎样算呢?

无论是股票利息, 银行利息, 或者是投资得益, 一律以28%算.  所以小明因为投资所得的钱要交(10000 的28%) 或2800块的利息. 听起来很悲哀是吧, 但如果小明投资失误而亏钱, 他也可以扣税的, 确实扣多少不清楚, 还望高人指点.

有什么方法可以避免呢? 可以买基金, 他们帮你做买卖, 收的手续费相对地比较少. 也可以开个退休帐户, 有提款限制, 但也可以免一点税, 确实免多少我也不知道. 还望高人指点.

终结以上的例子, 想自己少交税可以:
- 少赚点钱
- 多负债, 尤其是要多给利息
- 住远一点, 最好长年在国外出差.
- 投资要亏钱
- 开个BSU帐户

是不是很荒谬? 本来公民多赚钱就应该多交税, 要不然福利制度就无法维持. 比起美国要交33%的税而不见得有什么福利好.

五月 03, 2012, 11:33:17 下午
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最后转贴一个故事
http://forums.techguy.org/civilized-debate/697617-us-tax-system-described-beer.html

Suppose that every day, ten men go out for beer and the bill for all
ten comes to $100. If they paid their bill the way we pay our taxes, it
would go something like this:


The first four men (the poorest) would pay nothing.


The fifth would pay $1.


The sixth would pay $3.


The seventh would pay $7.


The eighth would pay $12.


The ninth would pay $18.


The tenth man (the richest) would pay $59.


So, that’s what they decided to do.


The ten men drank in the bar every day and seemed quite happy with the
arrangement, until one day, the owner threw them a curve. “Since you
are all such good customers,” he said, “I’m going to reduce the cost of
your daily beer by $20.”Drinks for the ten now cost just $80.


The group still wanted to pay their bill the way we pay our taxes so
the first four men were unaffected. They would still drink for free.
But what about the other six men - the paying customers? How could they
divide the $20 windfall so that everyone would get his ‘fair share?
They realized that $20 divided by six is $3.33. But if they subtracted
that from everybody’s share, then the fifth man and the sixth man would
each end up being paid to drink his beer. So, the bar owner suggested
that it would be fair to reduce each man’s bill by roughly the same
amount, and he proceeded to work out the amounts each should pay.


And so the fifth man, like the first four, now paid nothing (100% savings).


The sixth now paid $2 instead of $3 (33%savings).


The seventh now pay $5 instead of $7 (28%savings).


The eighth now paid $9 instead of $12 (25% savings).


The ninth now paid $14 instead of $18 ( 22% savings).


The tenth now paid $49 instead of $59 (16% savings).


Each of the six was better off than before. And the first four
continued to drink for free. But once outside the restaurant, the men
began to compare their savings.


“I only got a dollar out of the $20,”declared the sixth man. He pointed to the tenth man,” but he got $10!”


“Yeah, that’s right,” exclaimed the fifth man. “I only saved a dollar, too. It’s unfair that he got ten times more than I!”


“That’s true!!” shouted the seventh man. “Why should he get $10 back when I got only two? The wealthy get all the breaks!”


“Wait a minute,” yelled the first four men in unison. “We didn’t get anything at all. The system exploits the poor!”


The nine men surrounded the tenth and beat him up.


The next night the tenth man didn’t show up for drinks, so the nine sat
down and had beers without him. But when it came time to pay the bill,
they discovered something important. They didn’t have enough money
between all of them for even half of the bill!


And that, boys and girls, journalists and college professors, is how
our tax system works. The people who pay the highest taxes get the most
benefit from a tax reduction. Tax them too much, attack them for being
wealthy, and they just may not show up anymore. In fact, they might
start drinking overseas where the atmosphere is somewhat friendlier. 

五月 03, 2012, 11:35:14 下午
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貌似灌水的帖子,是在下两年前发到kina.cc上面的。

主要的信息分享都有了,只差留学经验贴,至于往后论坛人气如何,就要看版主们的造化了。

五月 03, 2012, 11:51:39 下午
回复 #4
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挪威的税收是满让人头痛的  接触到的周围的很多人也都对税收政策是一塌糊涂,看来仔细算算,里面大有学问

五月 04, 2012, 07:59:13 下午
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wow,这个贴子好,强烈建议置顶!

五月 17, 2012, 10:43:39 上午
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这个合理避税好专业呀!

五月 27, 2012, 10:47:34 下午
回复 #7
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2012年490 000 kr以上是百分之九,如果是796 400 kr以上是百分之12 :D

五月 27, 2012, 11:04:30 下午
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幸好在下还没有达到百分之12 8)

七月 06, 2012, 01:23:13 下午
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最近也想研究研究,请问雪山飞狐兄怎么研究一下税法?

七月 06, 2012, 03:23:06 下午
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那结了婚,配偶有房子,但本人34岁以下,还可以开BSU账户吗
you will when you believe

七月 06, 2012, 09:34:12 下午
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  • 我是一个兵,来自老百姓。
不管婚否,是否有房,只要年龄在34岁以下。都能开设BSU。
每年只要在当年的12月31号之前,存到上限两万克朗,就可以在第二年的Tax Return里面返还4000克朗给你。

七月 09, 2012, 10:14:22 下午
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最近在申请税卡,这个帖子有用顶啊

七月 12, 2012, 03:50:53 下午
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BSU账户是在哪里开的呢?是申请税卡那里?还是银行呢?是规定要每年至少存入20000么? 谢谢分享哦。学到很多。

七月 12, 2012, 09:19:14 下午
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BSU是银行账户,所以要在银行开,跟他说你想开一个BSU账户就可以了。
规定是每年最多20000块