How is the Czech tax resident status determined? Are Czech tax residents who have obtained Czech passports?

The personal income tax rate is 65,438+05%, and the tax basis of employees is personal gross salary plus social insurance and health insurance paid by employers, which is also called super gross tax base, so the actual effective tax rate exceeds 65,438+05%. All Swedish taxpayers' global income has the tax time of Czech tax residents, while non-Swedish taxpayers only have the tax time of income from Sweden.

According to Swedish law, some laws and regulations, such as partnership or general partnership (i.e. tax crystal), are not regarded as tax residents. Corporate income tax of general partners and corporate legal persons

The corporate income tax of the general partner needs to pay personal income tax for residents who live permanently in the Czech Republic and work for more than 183 days in a year; Non-residents pay enterprise income tax on their income in the Czech Republic. From June 5438+1 October 1, the Czech individual tax collection rate was unified as 15% of wage income, and from June 5438+1October1in 2009, it was reduced to1of wage income. However, with the expansion of personal income tax base, the amount of social security and medical insurance has been increased on the premise of total wages, that is, personal income tax base = total wages+social security and medical insurance amount.

Enterprise legal person income tax enterprise legal person income tax is applicable to enterprise legal persons. From June 5438+ 10/in 2008, the corporate income tax rate was 2 1%, and it was reduced to 20% and 20 10 in June 2009. The income tax rate of fund investment, venture capital institutions and endowment insurance funds is 5%.

Sweden should use a "PersonalNumber" similar to the tax identification number (TIN) to identify its operators, which is included in the identification documents issued by official website.

People born before 1954 65438+ 10 1 have two personal identification numbers. Their PIN consists of 9 digits, and all subsequent PIN numbers are 10 digits. According to the "/"mark here, the 99999999/9999 bits in the annotation of the example coding rule need not be typed in the computer.