Details of Tax Revenue - Czech Republic methods, notes and classification

more Explanatory Notes

• • Tax
    • Total tax revenue
      • 00 Total tax revenue
      • 01 Total tax revenue exclusive of taxes collected for the EU
    • 02 1000 Taxes on income, profits and capital gains
    • 03 1100 Of individuals
    • 1110 On income and profits
      • 04 1110 On income and profits
      • 05 Wages and salaries withholding
      • 06 Of unincorporated individuals
      • 07 Withheld on interest and dividends paid to individuals
    • 08 1120 On capital gains
    • 09 1200 Corporate
    • 1210 On profits
      • 0a 1210 On profits
      • 0b Profit tax
      • 0c Withheld on interest and dividends paid to corporations
      • 0d Levy on lottery revenue
    • 0e 1220 On capital gains
    • 0f 1300 Unallocable between 1100 and 1200
    • 0g 2000 Social security contributions
    • 0h 2100 Employees
    • 2110 On a payroll basis
      • 0i 2110 On a payroll basis
      • 0j Retirement
      • 0k State employment policy
      • 0l Sick leave
      • 0m Health insurance
    • 0n 2120 On an income tax basis
    • 0o 2200 Employers
    • 2210 On a payroll basis of employers SSC
      • 0p 2210 On a payroll basis of employers SSC
      • 0q Retirement
      • 0r State employment policy
      • 0s Sick leave
      • 0t Health insurance
      • 0u Penalties
    • 0v 2220 On an income tax basis of employers SSC
    • 0w 2300 Selfemployed or nonemployed
    • 2310 On a payroll basis of self/non-employed SSC
      • 0x 2310 On a payroll basis of self/non-employed SSC
      • 0y Retirement
      • 0z State employment policy
      • 10 Sick leave
      • 11 Health insurance
      • 12 Self-employed
      • 13 Non-employed
      • 14 Government
      • 15 Penalties
    • 16 2320 On an income tax basis of self/non-employed SSC
    • 17 2400 Unallocable between 2100, 2200 and 2300
    • 18 3000 Taxes on payroll and workforce
    • 19 4000 Taxes on property
    • 1a 4100 Recurrent taxes on immovable property
    • 4110 Households
      • 1b 4110 Households
      • 1c Real property tax
    • 4120 Others
      • 1d 4120 Others
      • 1e Levy collected by Winery Fund
      • 1f Real property tax
    • 1g 4200 Recurrent taxes on net wealth
    • 1h 4300 Estate, inheritance and gift taxes
    • 4310 Estate and inheritance taxes
      • 1i 4310 Estate and inheritance taxes
      • 1j Inheritance tax
    • 4320 Gift taxes
      • 1k 4320 Gift taxes
      • 1l Gift tax
    • 4400 Taxes on financial and capital transactions
      • 1m 4400 Taxes on financial and capital transactions
      • 1n Real property transfer tax
    • 1o 4500 Nonrecurrent taxes
    • 1p 4600 Other recurrent taxes on property
    • 1q 5000 Taxes on goods and services
    • 1r 5100 Taxes on production, sale, transfer, etc
    • 1s 5110 General taxes
    • 1t 5111 Value added taxes
    • 1u 5112 Sales tax
    • 5113 Other
      • 1v 5113 Other
      • 1w Previous turnover tax
    • 1x 5120 Taxes on specific goods and services
    • 5121 Excises
      • 1y 5121 Excises
      • 1z On mineral oils
      • 20 On alcohol and liquor
      • 21 On beer
      • 22 On wine
      • 23 On tobacco products
      • 24 Duty on CFC
      • 25 Levy collected by Winery Fund
      • 26 On electricity
      • 27 On natural gas
      • 28 On solid fuels
      • 29 Fee on electricity from solar radiation
    • 2a 5122 Profits of fiscal monopolies
    • 5123 Customs and import duties
      • 2b 5123 Customs and import duties
      • 2c Customs duties
      • 2d Previous import surcharge
    • 2e 5124 Taxes on exports
    • 2f 5125 Taxes on investment goods
    • 5126 Taxes on specific services
      • 2g 5126 Taxes on specific services
      • 2h Fees on entry tickets
      • 2i Fees on recreational units (based on capacity)
      • 2j Fees on advertising facilities
      • 2k Restaurant sale alcoh. beverages and tobac. products
      • 2l Fees collected by the cinematography EBF
      • 2m Fees on advertisement
    • 2n 5127 Other taxes on internat. trade and transactions
    • 2o 5128 Other taxes
    • 2p 5130 Unallocable between 5110 and 5120
    • 2q 5200 Taxes on use of goods and perform activities
    • 5210 Recurrent taxes
      • 2r 5210 Recurrent taxes
      • 2s Highway fee
    • 2t 5211 Paid by households: motor vehicles
    • 5212 Paid by others: motor vehicles
      • 2u 5212 Paid by others: motor vehicles
      • 2v Road tax (commercial)
    • 5213 Paid in respect of other goods
      • 2w 5213 Paid in respect of other goods
      • 2x Resort and recreation fees on visitors
      • 2y Dog fees
      • 2z Motor vehicle entry fees
      • 30 Water pollution fee
      • 31 Air pollution fee
      • 32 Waste deposit fee
      • 33 Levy on temp. withdrawal of land from agriculture
      • 34 Radioactive waste fee
      • 35 Fees on operated gambling machines
      • 36 Fees on registration and recording of packaging
      • 37 Levy on temp. withdrawal of land from forestry
      • 38 Other environmental fees
    • 5220 Nonrecurrent taxes
      • 39 5220 Nonrecurrent taxes
      • 3a Levy on withdrawal of land from agriculture
      • 3b Levy on withdrawal of land from forestry
      • 3c Tax on use of public space
      • 3d Misc. licence and permit fees
      • 3e Land betterment fee
      • 3f Licence for lorry transport
    • 3g 5300 Unallocable between 5100 and 5200
    • 6000 Other taxes
      • 3h 6000 Other taxes
      • 3i Unallocated previous taxes and levies
    • 3j 6100 Paid solely by business
    • 6200 Other
      • 3k 6200 Other
      • 3l Other taxes, fees and related payments
    • 3m Total tax revenue on cash basis
    • 3n Total tax revenue on accrual basis
    • Additional taxes included in National Accounts
      • 3o Additional taxes included in National Accounts
      • 3p Compulsory injury insurance
      • 3q Driving licence fees
    • Taxes excluded from National Accounts
      • 3r Taxes excluded from National Accounts
      • 3s Tax on use of public space
      • 3t Waste deposit fee
      • 3u Misc. licence and permit fees
      • 3v Radioactive waste fee
      • 3w Health insurance: non-employed
      • 3x Health insurance: government
      • 3y Soc. Security contr. employers: Penalties
      • 3z Soc. Security contr. Self-employed or non-employed: Penalties
      • 40 Licence for lorry transport
      • 41 Highway fee
      • 42 Other environmental fees
      • 43 Levy on loterry revenue
      • 44 Value added taxes
    • 45 Difference in treatment of tax credits
    • 46 Capital transfer for uncollected revenue
    • 47 Voluntary social security contributions
    • 48 Miscellaneous differences
    • 49 National Accounts: Taxes and actual social contributions
    • 4a Imputed social contributions
    • 4b National Accounts: Taxes and all social contributions
    • 4c Customs duties collected for the EU
    • 4d Non-wastable tax credits against 1110
    • 4e Tax expenditure component
    • 4f Transfer component
    • 4g Total Supranational revenues
  • Government
    • 0 Supranational
    • 1 Federal or Central government
    • 2 Local government
    • 3 Social Security Funds
    • 4 Total