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Taxation in the British Virgin Islands is relatively simple by comparative standards; photocopies of all of the tax laws of the British Virgin Islands would together amount to about 200 pages of paper.〔Compared to, for example, the tax code of the United States, which is approximately 70,000 pages. (【引用サイトリンク】title=How Confusing is the Tax Code? Even the IRS Chief Gets Help )〕 Taxation in the British Virgin Islands is mostly notable for what is ''not'' subject to taxation. The British Virgin Islands has: * no capital gains tax, * no gift tax, * no sales tax or value added tax, * no profit tax, * no inheritance tax or estate duty, and * no corporation tax. There is technically still income tax assessed in the British Virgin Islands for companies and individuals, but the rate of taxation has been set at zero.〔Income Tax Act (Cap 206); income tax was reduced to zero when the payroll tax was introduced. Foreign earned income was previously taxed on a remittance basis.〕 However, individuals are subject to a payroll deduction made of up to 8% for employees with 12% paid by employers, in relation to all salaries over US$10,000 per annum. The absence of most major forms of taxation in the Territory has led to the country being included on most recognised lists of tax havens,〔See for example, OECD list of uncooperative tax havens (2000), the Dorgan-Levin-Feingold bill, and (the official IMF list ).〕 although the jurisdiction prefers to style itself as a modern offshore financial centre. There are a number of forms of taxation and revenue collection in the British Virgin Islands, but the majority of the Government's revenues are obtained directly from annual licence fees for offshore companies incorporated in the jurisdiction. ==Payroll tax== In 2005 the British Virgin Islands introduced a payroll tax in relation to employment and "deemed employment"〔"Deemed employment" broadly encompasses (i), partners in a partnership, (ii) directors or (iii) shareholders of a company who are actively involved in running the business and are not solely passive investors.〕 within the British Virgin Islands.〔Payroll Taxes Act 2004〕 The legislation was brought in at the same time as income tax in the Territory was reduced to zero. The numbers were not in fact a perfect balance, and the Government (deliberately) reduced the amount of tax revenue it received by moving to the payroll tax system. The tax is paid at a graduated rate depending upon the size of the employer. The current rates (as at June 2007) are 10% for small employers〔A small employer (defined in the Act as a "class 1 employer" is one which has a payroll of less than US$150,000, a turnover of less than US$300,000 and fewer than 7 employees or "deemed employees" in total.〕 and 14% for larger employers. 8% of the total remuneration is deduction from the employee, the remainder of the liability is met by the employer. The first US$10,000 of remuneration are free from payroll tax. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in the British Virgin Islands」の詳細全文を読む スポンサード リンク
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