愛沙尼亞的稅收情況

愛沙尼亞稅種分為兩種：

1、州稅和地方稅

Local taxes may be established by a local government – for instance, on the use of infrastructure or other resources in a certain region. State taxes include income tax, social tax, land tax, gambling tax, value-added tax, customs duty, excise duties and heavy goods vehicle tax.

地方稅由地方政府設(shè)立——例如，對特定地區(qū)的基礎(chǔ)設(shè)施或其他資源的使用。

州稅包括所得稅、社會稅、土地稅、賭博稅、增值稅、關(guān)稅、消費稅和重型貨車稅。

2、直接稅和間接稅

In the case of a direct tax, your company will have to bear the tax obligation. This applies to income tax, land tax and heavy goods vehicle tax.

In the case of indirect tax, the end consumer is responsible for paying the tax, and the tax is reflected in the form of an increased price on goods or services. Such taxes include value-added tax, excise duties and customs duty.

在直接稅的情況下，您的公司必須承擔(dān)納稅義務(wù)。 這適用于所得稅、土地稅和重型貨車稅。

在間接稅的情況下，最終消費者負(fù)責(zé)支付稅款，稅款以商品或服務(wù)價格上漲的形式反映。 該等稅項包括增值稅、消費稅及關(guān)稅。