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Введение
Временное снижение или отмена налога
Temporary reduction or elimination of a tax
Налоговые каникулы – это временное снижение или отмена налога. Это синоним налоговых льгот, налоговых субсидий или налоговых скидок. Правительства обычно вводят налоговые каникулы для стимулирования бизнес-инвестиций, однако эта практика также рассматривается как форма корпоративной поддержки, приводящая к перераспределению ресурсов от малого бизнеса и частных лиц к монополиям и другим формам сконцентрированного капитала. Налоговое облегчение может предоставляться в виде налоговых льгот для привлечения инвестиций в новые предприятия или сохранения существующих. Налоговые каникулы предоставляются правительствами на национальном, региональном и местном уровнях и могут распространяться на налог на прибыль, имущество, продажи, НДС и другие налоги. Некоторые налоговые каникулы являются внеправовыми льготами, когда органы власти предоставляют снижение налогов, не предусмотренное законом. В развивающихся странах правительства иногда снижают или отменяют корпоративные налоги с целью привлечения прямых иностранных инвестиций или стимулирования роста в отдельных отраслях. Налоговые каникулы могут предоставляться для определенных видов деятельности, в частности для развития конкретной сферы бизнеса, или определенным налогоплательщикам. Исследования показали, что во время налоговых каникул на товары народного потребления домохозяйства увеличивают покупку одежды и обуви более чем на 49% и 45% соответственно по сравнению со средними показателями.
A tax holiday is a temporary reduction or elimination of a tax. It is synonymous with tax abatement, tax subsidy or tax reduction. Governments usually create tax holidays as incentives for business investment, although the arrangement has also been characterized as a form of corporate welfare that leads to a redistribution of resources away from smaller businesses and private citizens and towards monopolies and other forms of consolidated wealth. Tax relief can be provided in the form of tax concessions to assure the investment of new businesses or the retention of existing ones. Tax holidays have been granted by governments at national, sub national, and local levels, and have included income, property, sales, VAT, and other taxes. Some tax holidays are extra statutory concessions, where governing bodies grant a reduction in tax that is not necessarily authorized within the law. In developing countries, governments sometimes reduce or eliminate corporate taxes for the purpose of attracting foreign direct investment or stimulating growth in selected industries. A tax holiday may be granted to particular activities, in particular to develop a given area of business, or to particular taxpayers. Researchers found that on sales tax holidays, households increase the quantities of clothing and shoes bought by over 49% and 45%, respectively, relative to what they buy on average.
Праздники по налогу с продаж в США
В Нью-Йорке законодательное собрание штата впервые ввело дни освобождения от налога с продаж в 1996 году, что позволило провести первую неделю без уплаты налога в январе 1997 года. Местным органам власти в Нью-Йорке предоставили возможность участвовать или отказаться; большинство приняли участие. С тех пор данная инициатива была принята тринадцатью штатами. Как правило, она реализуется в виде выходных, свободных от налога, с пятницы по воскресенье, обычно в период активных покупок товаров первой необходимости, например, непосредственно перед началом учебного года. В течение этого периода налог с продаж не взимается с определенных товаров, таких как одежда и школьные принадлежности. Перечень товаров, освобожденных от налога с продаж, также может быть ограничен по цене (например, одежда стоимостью до 100 долларов США), однако потребители могут приобретать неограниченное количество включенных в этот перечень товаров. Как и в случае с другими налогами с продаж, жители других штатов, не участвующих в данной акции и приобретающие товары, освобожденные от налога (в период действия акции или нет), могут быть обязаны уплатить налог на использование при вывозе этих товаров домой.
In New York, a statewide sales tax holiday was first enacted by the New York legislature in 1996, enabling the first tax free week in January 1997. Local governments in New York were given the option of whether or not to participate; most accepted. Since then, the initiative has been adopted by thirteen states. It commonly takes the form of tax free weekend lasting Friday through Sunday, usually during a major shopping period for necessities, such as just before school starts. During that period, sales tax is not collected on selected items, such as clothing and school supplies. The items subject to the sales tax exemption may also be restricted by price (e. g., clothing up to $100), but consumers are free to buy unlimited quantities of the included items. As with other sales taxes, visiting residents of non participating states who purchase tax free goods (holiday or not) may still have to pay use tax on the goods they take home. State (Or Capital) Items Included Period Days Alabama clothing, computers, school supplies, books / severe weather preparedness 3rd weekend in July / last weekend in February 3 Arkansas clothing, school supplies, books 1st weekend in August 2 Connecticut clothing 3rd week in August 7 District of Columbia Repealed Florida clothing, school supplies, books 2nd week in August 3 Georgia (U. S. state) clothing, school supplies, computers 1st weekend of August: REPEALED FOR 2017 4 Iowa clothing 1st weekend of August 2 Louisiana all TPP – $2,500, hurricane preparedness items – $1,500, firearms, ammunition and hunting supplies 1st weekend of September 2 Massachusetts Most items for which the sales tax would normally apply; purchases up to $2500 included 2nd weekend of August 2 Maryland clothing & footwear August 14–20 7 Energy star products Feb 19–21, 2011 3 Missouri clothing, school supplies, computers 1st weekend in August 3 New Mexico clothing, school supplies, computers 1st weekend of August 3 North Carolina Repealed as of July 1, 2014 Oklahoma clothing 1st weekend of August 3 South Carolina clothing, school supplies, computers 1st weekend of August 3 Tennessee clothing, school supplies, computers Last Friday of July 3 Texas emergency supplies (e. g. batteries, flashlights) 3rd weekend of April 3 Texas electrical products (e. g. air conditioners, light bulbs) with the Energy Star label Memorial Day weekend in May 3 Texas water products (e. g. toilets, soaker hoses) with the Water Sense label Memorial Day weekend in May 3 Texas clothing, diapers, backpacks, school supplies 2nd weekend of August 3 Virginia clothing, school supplies, green appliances, hurricane preparedness items May, August, October 3
Five US states (Alaska, Delaware, Montana, New Hampshire, and Oregon) do not impose general sales taxes at all but may have excise taxes on specific categories of goods such as gasoline, E911, cigarettes, alcohol, or meals. See Sales taxes in the United States for details. Some governments create tax free weekends as incentives for business investment.
Государство (или столица) | Включенные товары | Период | Количество дней
---|---|---|---
Алабама | одежда, компьютеры, школьные принадлежности, книги / подготовка к неблагоприятным погодным условиям | третья неделя июля / последняя неделя февраля | 3
Арканзас | одежда, школьные принадлежности, книги | первая неделя августа | 2
Коннектикут | одежда | третья неделя августа | 7
Округ Колумбия | Отменена | - | -
Флорида | одежда, школьные принадлежности, книги | вторая неделя августа | 3
Джорджия (штат США) | одежда, школьные принадлежности, компьютеры | первая неделя августа: ОТМЕНЕНО В 2017 ГОДУ | 4
Айова | одежда | первая неделя августа | 2
Луизиана | все товары длительного пользования (TPP) – до 2500 долларов США, товары для подготовки к ураганам – до 1500 долларов США, огнестрельное оружие, боеприпасы и охотничьи принадлежности | первая неделя сентября | 2
Массачусетс | Большинство товаров, к которым обычно применяется налог с продаж; покупки до 2500 долларов США включительно | вторая неделя августа | 2
Мэриленд | одежда и обувь | 14–20 августа | 7
Энергосберегающие товары | 19–21 февраля 2011 г. | 3
Миссури | одежда, школьные принадлежности, компьютеры | первая неделя августа | 3
Нью-Мексико | одежда, школьные принадлежности, компьютеры | первая неделя августа | 3
Северная Каролина | Отменена с 1 июля 2014 года | - | -
Оклахома | одежда | первая неделя августа | 3
Южная Каролина | одежда, школьные принадлежности, компьютеры | первая неделя августа | 3
Теннесси | одежда, школьные принадлежности, компьютеры | последняя пятница июля | 3
Техас | товары первой необходимости (например, батарейки, фонарики) | третья неделя апреля | 3
Техас | электротовары (например, кондиционеры, лампочки) с маркировкой Energy Star | выходные в честь Дня поминовения в мае | 3
Техас | водосберегающие товары (например, унитазы, шланги для полива) с маркировкой Water Sense | выходные в честь Дня поминовения в мае | 3
Техас | одежда, подгузники, рюкзаки, школьные принадлежности | вторая неделя августа | 3
Вирджиния | одежда, школьные принадлежности, экологически чистые приборы, товары для подготовки к ураганам | май, август, октябрь | 3
In New York, a statewide sales tax holiday was first enacted by the New York legislature in 1996, enabling the first tax free week in January 1997. Local governments in New York were given the option of whether or not to participate; most accepted. Since then, the initiative has been adopted by thirteen states. It commonly takes the form of tax free weekend lasting Friday through Sunday, usually during a major shopping period for necessities, such as just before school starts. During that period, sales tax is not collected on selected items, such as clothing and school supplies. The items subject to the sales tax exemption may also be restricted by price (e. g., clothing up to $100), but consumers are free to buy unlimited quantities of the included items. As with other sales taxes, visiting residents of non participating states who purchase tax free goods (holiday or not) may still have to pay use tax on the goods they take home. State (Or Capital) Items Included Period Days Alabama clothing, computers, school supplies, books / severe weather preparedness 3rd weekend in July / last weekend in February 3 Arkansas clothing, school supplies, books 1st weekend in August 2 Connecticut clothing 3rd week in August 7 District of Columbia Repealed Florida clothing, school supplies, books 2nd week in August 3 Georgia (U. S. state) clothing, school supplies, computers 1st weekend of August: REPEALED FOR 2017 4 Iowa clothing 1st weekend of August 2 Louisiana all TPP – $2,500, hurricane preparedness items – $1,500, firearms, ammunition and hunting supplies 1st weekend of September 2 Massachusetts Most items for which the sales tax would normally apply; purchases up to $2500 included 2nd weekend of August 2 Maryland clothing & footwear August 14–20 7 Energy star products Feb 19–21, 2011 3 Missouri clothing, school supplies, computers 1st weekend in August 3 New Mexico clothing, school supplies, computers 1st weekend of August 3 North Carolina Repealed as of July 1, 2014 Oklahoma clothing 1st weekend of August 3 South Carolina clothing, school supplies, computers 1st weekend of August 3 Tennessee clothing, school supplies, computers Last Friday of July 3 Texas emergency supplies (e. g. batteries, flashlights) 3rd weekend of April 3 Texas electrical products (e. g. air conditioners, light bulbs) with the Energy Star label Memorial Day weekend in May 3 Texas water products (e. g. toilets, soaker hoses) with the Water Sense label Memorial Day weekend in May 3 Texas clothing, diapers, backpacks, school supplies 2nd weekend of August 3 Virginia clothing, school supplies, green appliances, hurricane preparedness items May, August, October 3
Five US states (Alaska, Delaware, Montana, New Hampshire, and Oregon) do not impose general sales taxes at all but may have excise taxes on specific categories of goods such as gasoline, E911, cigarettes, alcohol, or meals. See Sales taxes in the United States for details. Some governments create tax free weekends as incentives for business investment.
Пять штатов США (Аляска, Делавэр, Монтана, Нью-Гэмпшир и Орегон) не взимают общего налога с продаж, однако могут взимать акцизы на отдельные категории товаров, такие как бензин, службу экстренной помощи 911, сигареты, алкоголь или питание. Подробности см. в разделе «Налоги с продаж в Соединенных Штатах». Некоторые правительства создают выходные, свободные от налога, для стимулирования инвестиций в бизнес.
In New York, a statewide sales tax holiday was first enacted by the New York legislature in 1996, enabling the first tax free week in January 1997. Local governments in New York were given the option of whether or not to participate; most accepted. Since then, the initiative has been adopted by thirteen states. It commonly takes the form of tax free weekend lasting Friday through Sunday, usually during a major shopping period for necessities, such as just before school starts. During that period, sales tax is not collected on selected items, such as clothing and school supplies. The items subject to the sales tax exemption may also be restricted by price (e. g., clothing up to $100), but consumers are free to buy unlimited quantities of the included items. As with other sales taxes, visiting residents of non participating states who purchase tax free goods (holiday or not) may still have to pay use tax on the goods they take home. State (Or Capital) Items Included Period Days Alabama clothing, computers, school supplies, books / severe weather preparedness 3rd weekend in July / last weekend in February 3 Arkansas clothing, school supplies, books 1st weekend in August 2 Connecticut clothing 3rd week in August 7 District of Columbia Repealed Florida clothing, school supplies, books 2nd week in August 3 Georgia (U. S. state) clothing, school supplies, computers 1st weekend of August: REPEALED FOR 2017 4 Iowa clothing 1st weekend of August 2 Louisiana all TPP – $2,500, hurricane preparedness items – $1,500, firearms, ammunition and hunting supplies 1st weekend of September 2 Massachusetts Most items for which the sales tax would normally apply; purchases up to $2500 included 2nd weekend of August 2 Maryland clothing & footwear August 14–20 7 Energy star products Feb 19–21, 2011 3 Missouri clothing, school supplies, computers 1st weekend in August 3 New Mexico clothing, school supplies, computers 1st weekend of August 3 North Carolina Repealed as of July 1, 2014 Oklahoma clothing 1st weekend of August 3 South Carolina clothing, school supplies, computers 1st weekend of August 3 Tennessee clothing, school supplies, computers Last Friday of July 3 Texas emergency supplies (e. g. batteries, flashlights) 3rd weekend of April 3 Texas electrical products (e. g. air conditioners, light bulbs) with the Energy Star label Memorial Day weekend in May 3 Texas water products (e. g. toilets, soaker hoses) with the Water Sense label Memorial Day weekend in May 3 Texas clothing, diapers, backpacks, school supplies 2nd weekend of August 3 Virginia clothing, school supplies, green appliances, hurricane preparedness items May, August, October 3
Five US states (Alaska, Delaware, Montana, New Hampshire, and Oregon) do not impose general sales taxes at all but may have excise taxes on specific categories of goods such as gasoline, E911, cigarettes, alcohol, or meals. See Sales taxes in the United States for details. Some governments create tax free weekends as incentives for business investment.