2023年菲律宾国际税收管理发展报告
文章摘要:作为东盟重要的成员国,菲律宾有着完整的税收制度,但其国际税收管理体系尚不完善。新冠疫情后,菲律宾降低法定税率,出台税收优惠政策,大力促进经济复苏和产业升级,同时也发布了一些优化国际税收管理的操作性政策。未来,随着菲律宾经济发展水平的提升,其国际税收管理体系可能会逐步得到完善。
Abstract:As an important member of ASEAN,the Philippines has a complete tax system,though its international tax regime is not yet perfect. In order to stimulate economic recovery and promote industrial upgrading,the Philippines carried out a set of tax reforms after the COVID-19 pandemic,such as reducing the statutory tax rate,adopting preferential tax policies,issuing international taxation regulations,etc. In next decades,the interna... 展开