VAT in Switzerland for the year 2022. Here’s a summary of the key points in English:
1. Introduction:
– Brief description of VAT, including its basic principles, tax subjects, objects, exemptions, tax rates, and accounting procedures
– Concept of VAT statistics, including what is and isn’t included
– Discussion on the significance and limitations of VAT statistics
2. Overall Results:
– Overview of main VAT elements
– Information on turnover, tax, and number of taxpayers
3. Distribution of VAT:
– Distribution by net tax of taxpayers
– Distribution by turnover of taxpayers
– Distribution by legal form of taxpayers
– Distribution by economic activity of taxpayers
4. Detailed breakdowns and analyses:
– Data on taxpayers, tax claims, and tax credits by tax amount classes
– VAT breakdown by turnover classes
– VAT breakdown by legal forms
– VAT and industry structure
5. List of tables and graphs in the statistical section:
– Various breakdowns by tax amount classes, turnover classes, legal forms, and economic sectors
– Percentage distributions and year-over-year changes for each category
The document seems to provide a comprehensive analysis of VAT in Switzerland for 2022, including various statistical breakdowns and comparisons with previous years. It covers aspects such as the number of taxpayers, tax claims, turnover, and how these are distributed across different sectors and types of businesses.
Source: estv.admin.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
