What Is a Capital Investment Tax?

Capital tax is a tax imposed on the capital of a company by the Netherlands. The taxation object is the constituent capital of a legal entity whose capital is divided into shares and the capital that is owned by the company in the increased capital. The company with taxable capital is the taxpayer. The price is levied at a rate of 1%. Capital tax is declared and paid by the taxpayer. [1]

Capital tax

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Capital tax is a tax imposed on the capital of a company by the Netherlands. The taxation object is the constituent capital of a legal entity whose capital is divided into shares and the capital owned by the company in the increased capital. The company that owns the taxable capital is the taxpayer, and the value of the capital shares owned by the taxpayer is used as the tax basis. The price is levied at a rate of 1%. Capital tax is declared and paid by the taxpayer. [1]
Chinese name
Capital tax
Definition
Levy of difference income
Attribution
Global financial system
Types of
Capital controls
development trend
Increasing signs indicate that levying capital taxes is likely to become a new trend in addressing global capital flow imbalances and global financial governance.
After the disintegration of the Bretton Woods system, with the establishment of a global floating exchange rate system and the implementation of financial liberalization policies in various countries, large-scale cross-border capital flows have become the most important feature of the global financial system, and the procyclicality of capital flows has greatly increased. The complexity of macroeconomic risk management in various countries, especially emerging economies, has a realistic impact on the currency exchange rate system and financial stability. Therefore, how countries respond to international cross-border capital flows and which policy tools to effectively implement capital flow controls has become the most urgent strategic issue at the moment, and among them, the "Tobin tax" which was once considered as an "unconventional" means , Is likely to become the "conventional means of capital control" in the future.

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