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\"\"<\/figure><\/div>\n\n\n\n

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\u7136\u800c\uff0c\u5bf9\u4e8e\u6709\u6d88\u8d39\u80fd\u529b\u7684\u5bcc\u4eba\u5f81\u6536\u7684\u8d22\u5bcc\u7a0e\uff0c\u5c24\u5176\u5bf9\u8c6a\u5b85\uff0c\u8c6a\u8f66\u7684\u8bfe\u7a0e\uff0c\u653f\u5e9c\u6beb\u4e0d\u624b\u8f6f\u30022\u6708\u7684\u9884\u7b97\u6848\u4e2d\u5c31\u5ba3\u5e03\uff0c\u5c4b\u4e3b\u4e3a\u975e\u81ea\u4f4f\u623f\u4ea7\uff0c\u5305\u62ec\u6295\u8d44\u4ea7\u4e1a\uff0c\u6240\u7f34\u4ea4\u7684\u623f\u5730\u4ea7\u7a0e\uff0c\u5c06\u4ece\u76ee\u524d\u768410%\u523020%\uff0c\u4e0a\u8c03\u523012%\u523036%\u3002\u623f\u5730\u4ea7\u7a0e\u7684\u7d2f\u8fdb\u7a0e\u7387\u4e5f\u4e0a\u8c03\uff0c\u4f7f\u9ad8\u6863\u4f4f\u5b85\u62e5\u6709\u8005\u7684\u623f\u5730\u4ea7\u7a0e\u589e\u52a0\u3002\u53bb\u5e7412\u6708\uff0c\u65b0\u52a0\u5761\u4ece\u8c03\u9ad8\u5370\u82b1\u7a0e\u4e0a\u51fa\u53f0\u964d\u6e29\u63aa\u65bd\uff0c\u4ece\u9ad8\u7aef\u623f\u5730\u4ea7\u4e0b\u624b\uff0c\u5bf9\u5bcc\u6709\u4eba\u58eb\u7684\u9ad8\u8d44\u4ea7\u8bfe\u7a0e\uff0c\u662f\u76f8\u5bf9\u9ad8\u6548\u7684\u5bf9\u8d22\u5bcc\u5f81\u7a0e\u9014\u5f84\uff0c\u4ece\u800c\u4fc3\u8fdb\u793e\u4f1a\u8d22\u5bcc\u548c\u6536\u5165\u7684\u5747\u5300\u5206\u914d\u3002<\/p>\n\n\n\n

\u867d\u7136\u8d22\u5bcc\u7a0e\u4e0d\u662f\u7a0e\u79cd\uff0c\u4f46\u662f\u5bf9\u4e8e\u9ad8\u6536\u5165\u5bcc\u4eba\uff0c\u76f4\u63a5\u901a\u8fc7\u4e2a\u4eba\u6240\u5f97\u7a0e\u548c\u4ea7\u4e1a\u7a0e\uff0c\u4ee5\u53ca\u95f4\u63a5\u7684\u6d88\u8d39\u7a0e\uff0c\u4ed6\u4eec\u7f34\u7eb3\u7684\u8d22\u5bcc\u7a0e\u5bf9\u65b0\u52a0\u5761\u8d21\u732e\u5f88\u5927\u3002\u76ee\u524d\uff0c\u65b0\u52a0\u5761\u6536\u5165\u6700\u9ad8\u768410%\u7684\u56fd\u4eba\u7f34\u4ed8\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u91d1\u989d\uff0c\u5360\u6240\u5f97\u7a0e\u603b\u6536\u5165\u768480%\u3002<\/p>\n\n\n\n

\u7ec6\u5fc3\u7814\u7a76\u65b0\u52a0\u5761\u653f\u5e9c\u7684\u7a0e\u5236\u601d\u7ef4\uff0c\u4e0d\u96be\u53d1\u73b0\uff0c\u770b\u4f3c\u63a8\u884c\u7d2f\u8fdb\u5f0f\uff08progressive tax\uff09\u7684\u7a0e\u7387\uff0c\u4f46\u653f\u5e9c\u5bf9\u5bcc\u4eba\u7684\u5f81\u7a0e\u59cb\u7ec8\u6301\u8c28\u614e\u6001\u5ea6\uff0c\u5305\u62ec\u9057\u4ea7\u7a0e\u548c\u8d44\u672c\u5229\u5f97\u7a0e\uff08capital gain tax\uff09\u7b49\uff0c \u4e3b\u8981\u62c5\u5fc3\u8fd9\u4f1a\u524a\u5f31\u65b0\u52a0\u5761\u4f5c\u4e3a\u6295\u8d44\u548c\u5c45\u4f4f\u5730\u7684\u5438\u5f15\u529b\u3002\u56e0\u6b64\u653f\u5e9c\u8f6c\u5411\u5f81\u7a0e\u9762\u66f4\u5e7f\uff0c\u4e5f\u5c31\u662f\u7531\u5360\u793e\u4f1a\u5927\u591a\u6570\u7684\u4e2d\u4ea7\u9636\u7ea7\u6765\u5206\u62c5\u7684\u6d88\u8d39\u7a0e\uff0c\u5e76\u8865\u52a9\u4f4e\u6536\u5165\u8005\u6765\u7f13\u89e3\u6d88\u8d39\u7a0e\u7684\u538b\u529b\uff0c\u800c\u5b9e\u73b0\u7d2f\u9000\u5f0f\u672c\u8d28\u3002<\/p>\n\n\n\n

\u5e94\u5bf9\u5168\u7403\u6700\u4f4e\u7a0e\u7387\uff0c\u4ecd\u7136\u63d0\u9ad8\u7ade\u4e89\u529b<\/h4>\n\n\n\n

\u9664\u4e86\u91c7\u53d6\u63aa\u65bd\u589e\u52a0\u56fd\u5185\u7a0e\u6536\uff0c\u56fd\u9645\u7a0e\u6536\u89c4\u5219\u7684\u53d8\u5316\u4e5f\u7ed9\u65b0\u52a0\u5761\u7684\u7a0e\u52a1\u5236\u5ea6\u5e26\u6765\u51b2\u51fb\uff0c\u4e3a\u4e86\u7ef4\u6301\u65b0\u52a0\u5761\u7684\u56fd\u9645\u7ade\u4e89\u529b\uff0c\u4e5f\u9700\u8981\u505a\u51fa\u8003\u91cf\u3002<\/p>\n\n\n\n

\u4e9a\u6d32\u5404\u56fd\u90fd\u5728\u4e89\u593a\u4eba\u624d\uff0c\u4f46\u5728\u4eba\u53e3\u3001\u7ecf\u6d4e\u72b6\u51b5\u548c\u7ecf\u8425\u4fbf\u5229\u6027\u65b9\u9762\uff0c\u65b0\u52a0\u5761\u4e0e\u9999\u6e2f\u6700\u76f8\u4f3c\uff0c\u7ecf\u5e38\u88ab\u89c6\u4e3a\u4e92\u76f8\u7ade\u4e89\u7684\u56fd\u9645\u90fd\u5e02\u3002\u76ee\u524d\uff0c\u65b0\u52a0\u5761\u7684\u4f01\u4e1a\u7a0e\uff08corporate tax\uff09\u7a0e\u7387\u4e3a17%\uff0c \u9999\u6e2f\u4e3a16.5%\uff08\u7565\u9ad8\u4e8e\u65e5\u672c\u548c\u6fb3\u5927\u5229\u4e9a\u7684\u4e00\u534a\uff0c\u82f1\u56fd19%\u3001\u53f0\u6e7e20%\u3001\u7f8e\u56fd21%\u3001\u5370\u5c3c22%\u3001\u4e2d\u56fd25%\uff09\uff0c\u53ef\u4ee5\u8bf4\u662f\u5168\u7403\u6700\u4f4e\u7684\u3002<\/p>\n\n\n\n

\u8c03\u9ad8\u4f01\u4e1a\u7a0e\uff0c\u9700\u8981\u8003\u91cf\u5bf9\u7ade\u4e89\u529b\u7684\u5f71\u54cd\uff0c\u751a\u81f3\u5728\u8fde\u5e26\u6548\u5e94\u4e0b\uff0c\u53ef\u80fd\u5bf9\u65b0\u52a0\u5761\u7ecf\u6d4e\u3001\u5c24\u5176\u662f\u5468\u8fb9\u7684\u4e2d\u5c0f\u4f01\u4e1a\u4ea7\u751f\u4e0d\u5229\u7684\u5f71\u54cd\u3002<\/p>\n\n\n\n

2021\u5e74\uff0c\u4e16\u754c\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\uff08OECD\uff09\u5021\u5bfc\u4e86\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u653f\u7b56\u2014\u2014\uff0c\u786e\u4fdd\u5e74\u6536\u5165\u6700\u5c117\u4ebf5000\u4e07\u6b27\u5143\uff08\u7ea611\u4ebf1458\u4e07\u65b0\u5143\uff09\u7684\u8de8\u56fd\u96c6\u56e2\u5728\u4e16\u754c\u5404\u56fd\u7684\u6700\u4f4e\u5b9e\u9645\u7a0e\u7387\u90fd\u4e0d\u4f4e\u4e8e15%\u3002\u4e00\u65e6\u96c6\u56e2\u5728\u67d0\u4e2a\u56fd\u5bb6\uff08\u6216\u7a0e\u6536\u7ba1\u8f96\u533a\uff09\u7684\u6709\u6548\u7a0e\u7387\u4f4e\u4e8e15%\uff0c\u5176\u4ed6\u56fd\u5bb6\uff08\u6216\u7a0e\u6536\u7ba1\u8f96\u533a\uff09\u5c31\u6709\u673a\u4f1a\u5bf9\u4e0d\u8db3\u7684\u90e8\u5206\u5f81\u7a0e\u3002<\/p>\n\n\n\n

\u8fd9\u4e2a\u653f\u7b56\u65e8\u5728\u963b\u6b62\u5404\u56fd\u5f00\u5c55\u7a0e\u7387\u6076\u6027\u7ade\u4e89\u3002\u65b0\u52a0\u5761\u4e00\u76f4\u4ee5\u7a0e\u52a1\u4f18\u60e0\u653f\u7b56\u5438\u5f15\u5916\u6765\u6295\u8d44\uff0c\u53ef\u80fd\u5df2\u6709\u4e00\u4e9b\u5916\u4f01\u5728\u65b0\u52a0\u5761\u7684\u5b9e\u9645\u7a0e\u7387\u4f4e\u4e8e15%\u3002\u65b0\u52a0\u5761\u653f\u5e9c\u4e5f\u5728\u63a2\u7a76\u63a8\u51fa\u56fd\u5185\u6700\u4f4e\u5b9e\u9645\u7a0e\u7387\uff08Minimum Effective Tax Rate\uff0cMETR\uff09\u7684\u53ef\u884c\u6027\uff0c\u4ee5\u786e\u4fdd\u65b0\u52a0\u5761\u4e0d\u56e0\u8de8\u56fd\u4f01\u4e1a\u5728\u672c\u56fd\u7684\u5b9e\u9645\u7a0e\u7387\u4f4e\u4e8e15%\uff0c\u800c\u5c06\u81ea\u5df1\u7684\u5f81\u7a0e\u6743\u62f1\u624b\u8ba9\u4e0e\u5176\u4ed6\u56fd\u5bb6\uff08\u6216\u7a0e\u6536\u7ba1\u8f96\u533a\uff09\u3002<\/p>\n\n\n\n

\u4f5c\u4e3a\u674e\u5149\u8000\u516c\u5171\u653f\u7b56\u5b66\u9662\u8463\u4e8b\u5c40\u59d4\u5458\uff0c\u4e5f\u662f\u82f1\u683c\u5170\u5a01\u5c14\u58eb\u7279\u8bb8\u4f1a\u8ba1\u6ce8\u518c\u5e08\uff08ICAEW\uff09\u65b0\u52a0\u5761\u987e\u95ee\u59d4\u5458\u4f1a\u4e3b\u5e2d\uff0c\u7b80\u535a\u58eb\u4e86\u89e3\u7a0e\u5236\u5bf9\u56fd\u5bb6\u7ecf\u6d4e\u6d3b\u529b\u548c\u7ade\u4e89\u529b\u7684\u5f71\u54cd\u3002\u9762\u5bf9\u56fd\u9645\u73af\u5883\uff0c\u65b0\u52a0\u5761\u5728\u8c03\u6574\u4f01\u4e1a\u7a0e\u80cc\u540e\u7684\u8003\u91cf\uff0c\u5c31\u662f\u8981\u5229\u7528\u7a0e\u52a1\u4f18\u60e0\u653f\u7b56\u7ef4\u6301\u65b0\u52a0\u5761\u5bf9\u8de8\u56fd\u96c6\u56e2\u7684\u5438\u5f15\u529b\uff0c\u6210\u4e3a\u5438\u5f15\u5916\u8d44\u7684\u4eae\u70b9\uff0c\u7ee7\u800c\u9f13\u52b1\u8de8\u56fd\u4f01\u4e1a\u5728\u65b0\u52a0\u5761\u8058\u7528\u5458\u5de5\u548c\u672c\u5730\u652f\u51fa\u3002<\/p>\n\n\n\n

\u65b0\u52a0\u5761\u662f\u591a\u5143\u79cd\u65cf\u793e\u4f1a\uff0c\u7b80\u535a\u58eb\u5206\u4eab\u4e86\u4e00\u4e2a\u6709\u8da3\u73b0\u8c61\uff0c\u5728\u65b0\u52a0\u5761\u56fd\u4f1a\u8fa9\u8bba\uff0c\u6216\u4f20\u8fbe\u56fd\u5bb6\u91cd\u8981\u4fe1\u606f\u65f6\uff0c\u6709\u90e8\u957f\u6216\u8bae\u5458\u4f1a\u4f7f\u7528\u534e\u6587\u8bed\u8a00\u3002\u8fd9\u663e\u793a\u5bf9\u534e\u65cf\u6587\u5316\u7684\u4e60\u60ef\u7684\u5c0a\u91cd\u548c\u91cd\u89c6\uff0c\u7167\u987e\u4e0d\u540c\u65cf\u7fa4\u7684\u9700\u6c42\u3002\u8fd9\u53ef\u80fd\u662f\u5176\u4ed6\u56fd\u5bb6\u8bae\u4f1a\u6ca1\u6709\u7684\u73b0\u8c61\uff0c\u6216\u8bb8\u4e5f\u662f\u901a\u8fc7\u8bed\u8a00\u6765\u63d0\u9ad8\u56fd\u4eba\u51dd\u805a\u529b\u5427\uff01<\/p>\n\n\n\n

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