中国与菲律宾税制比较研究

Comparative Study on The Tax Systems of China and The Philippines

本文通过对比中国与菲律宾的税收制度,得出以下结论:菲律宾的宏观税负略高于中国,这与菲律宾政府所采取的高福利政策有关。中国是以商品和劳务税为主,有利于财政收入的筹集,菲律宾是所得税与商品和劳务税并重,说明政府在税收政策方面是兼顾公平与效率。菲律宾的企业所得税标准税率为30%,与国际其他国家相比税率略高,不利于引进外资,并且在企业所得税优惠政策中没有体现对创新、创业方面的支持,说明菲律宾仍不够注重科技创新发展。但菲律宾在个人所得税方面却表现了更加灵活的一面,即个人所得税中增加了附加扣除项目,有效地降低了成员过多、贫困家庭的税收负担。菲律宾消费税中累进税率的运用,更能体现出税收"稳定器"的作用。

This article through the contradistinction of tax systems of China and the Philippines to give the conclusion：the macro tax burden of the Philippines is slightly higher than China,which relevant to high social welfare policy. China＇s tax system attaches a great importance to commodity tax and service tax that is conducive to raise revenue,the Philippines pay attention to personal income tax and service tax at same time,which illustrates that the government considers both equity and efficiency in the tax system,the corporate income tax of the Philippines is about 30% that is slightly higher than other countries in the world,therefore,it is not conductive to attract foreign investment,also there is no obvious tax preferential policy on the enterprises who engaged in research and innovation industries,which illustrates that the Philippines doesn＇t pay attention to innovation industry.However,on the personal income,the Philippines shows the flexible policy,deduction policy will efficiently reduce the tax burden of the poverty family,moreover,the progressive tax rates in the consumption tax could better reflect role of＂stabilizer＂on the tax system.