Loading AI tools
来自维基百科,自由的百科全书
比较世界各地税率是一件很难而且带有主观意念的事情。税法在很多国家都是很复杂的,而且在同一个国家和地区税收负担对不同群体都是不同的。下面的列表通过一些常用的税种来进行比对。
![]() | 此條目需要更新。 (2022年7月21日) |
![]() |
这是一个世界各地税率列表。它关注三种税项:企业所得税、个人所得税、消费税(增值税 / 商品及服务税(GST) / 销售税)。这个列表并不是要说明表内所有国家的个人或公司的税收负担。
国家/地区 | 企业所得税 | 个人所得税 | 个人所得税最高稅率 | 薪酬税(薪俸税) | 增值税 / GST / 销售税 | 主要税收条目 |
---|---|---|---|---|---|---|
![]() |
30%+3% | 0-40% | 40% | 7/14/17% | ||
![]() |
35% | 1-60% | 60% | 5-50% (视何种商品而定) | ||
![]() |
35% | 9-35% | 35% | 21% | ||
![]() |
30% | 0-45%
1.5% (医疗保险税) |
45% | 4.75-6% (州) [4] | 10% GST (基本商品是0%) [5] | |
![]() |
25% | 21-50% | 50% | 20% (GST) | ||
![]() |
22% | 0-35% | 35% | 18% | ||
![]() |
0-40% | 0-25% | 25% | 4-15% | ||
![]() |
40% | 25%-40% | 40% | 15% (酒店住宿7.5%) | ||
![]() |
24% | 12-30% | 30% | 35% | 10/18% | |
![]() |
33.99% | 25-50% | 50% | 21% (对于基本的商品 6%) | ||
![]() |
35% | 60% | 18% | |||
![]() |
10% ![]() ![]() |
5% ![]() ![]() |
33.76% ![]() ![]() |
17% ![]() ![]() |
||
![]() |
15% (另加10%的附加费) | 25% | 25% | 10% | ||
![]() |
34% | 0-27.5% | 27.5% | 31% | 17-25% | |
![]() |
10% | 10% | 10% | 42.7% | 20% | |
![]() |
10-45% | 2-30% | 30% | 15/25% | ||
![]() |
35% | 35% | 35% | 无数据 | ||
![]() |
38.5% | 10-35% | 35% | 19.25% | ||
![]() |
29.5-35.5% | 15-29% (联邦)
4-24% (省) |
4.95% (退休金) | 5% (GST)
0-10% (省销售税或增值税) |
||
![]() |
17% | 0-40% | 40% | 19% | ||
![]() |
25%(一般税率)[10]; 15%(政府认定的高科技企业)[11] | 0-45% | 45% | 3/6/11/13%[12] | ||
![]() |
16.5% | 0-15% | 15%(標準稅率,另設遞進稅階) | 0% | ||
![]() |
12% | 0% | 12% | 0%[14] | ||
![]() |
15%[15] | 15%(政府认证的高端紧缺人才)[16][17][18] | 15% | 0%-30% | ||
![]() |
20%(營利事業所得税) | 5-40%(綜合所得税) | 40% | 併入綜合所得稅 | 5%(營業税) | GST內含 |
![]() |
35% | 0.29-38.5% | 38.5% | 16% | ||
![]() |
20% | 15-45% | 45% | 37.2% (全国)[19] 1-18% (地方) |
23% | |
![]() |
30% | 10-50% | 12% | |||
![]() |
10% | 0-30% | 15% (对某些特定商品是0或5%) | |||
![]() |
21% | 15% | 47.5% | 19% | ||
![]() |
25% | 0-63% | 25% | |||
![]() |
20% | 10-20% | 无数据 | |||
![]() |
25% | 0-25% | 25% | 13% | ||
![]() |
21% | 21% | 21% | 33% | 20% | |
![]() |
20%[21] | 国家是9-32% , 市一级是16-21% | 24% 14% (食物和饲料) 10% (例如住宿和文化) [22] |
|||
![]() |
33.33% | 21% (社会费用)
0-50% (所得税) |
50% | 45% | 19.6%/对某些特定商品是5.5%(例如食物) | |
![]() |
35% | 5-55% | 2.6% | 18% | ||
![]() |
29.8% (平均) | 0-45% | 19%/对某些特定商品是7%(例如食物) | |||
![]() |
15% | 20% | 18% | |||
![]() |
33% | 17-40% | 无数据 | |||
![]() |
22/25% | 0-40% | 40% | 23% - 13%(食物) - 6,5%(书籍) [2] | ||
![]() |
31% | 15-31% | 12% | |||
![]() |
35%/45% | 33⅓% | 16%/0% | |||
![]() |
16% | 18%和36% | 50.5% | 27% | ||
![]() |
18/26% | 0-36.72%[24] | 6% | 0/14/24.5% | ||
![]() |
30-40% | 10-30% | 12.5% | |||
![]() |
30% | 5-35% | 10% | |||
![]() |
25% | 0-35% | 无数据 | |||
![]() |
12.5% | 20-41% | 16.75% | 21.5% | ||
![]() |
27% | 10-47% | 15.5% | |||
![]() |
31.4% | 23-43% | 22%普通商品 10%旅游餐饮业 4% 食物、书籍 0%政府部门 | |||
![]() |
33.3% | 3-5% | 25% | 16.5% | ||
![]() |
30% | 5-45%+10%地方+2.1%復興特別税 | 56% | 8%/10% (消费税)[25] | GST外加 | |
![]() |
15/25/35% | 5-30% | 30% | 16% (GST) | ||
![]() |
20%(2009), 17.5%(10), 15%(11-) | 10% | 11% | 12% | ||
![]() |
13/25% | 9%-42% | 42% | 10% | ||
![]() |
15% | 23% | 33% | 21% | ||
![]() |
15/4-21% | 2-20% | 10% | |||
![]() |
20% | 21% | 34% | 19% | ||
![]() |
29.63% | 6-38.95% | 15% | |||
![]() |
26% | 0-28% | 6%(2015年4月)(2018年6月起為0%[26]) (GST) | |||
![]() |
35% | 0-35% | 18% | |||
![]() |
28% | 3-29% | 16% | |||
![]() |
33.33% | 0%[27] | 19.6% | |||
![]() |
9% | 15% | 17% | |||
![]() |
35% | 0-41.5% | 20% | |||
![]() |
无数据 | 10-25%[28] | 13%[29] | |||
![]() |
20/25.5% | 0-52% | 19% | |||
![]() |
28% | 10.5-45%[30] | 15% (GST) | |||
![]() |
28% | 0-47.8% | 14% | 25% 对某些商品是14% | ||
![]() |
35% | 7.5-35% | 16% | |||
![]() |
30% | 0-27% | 0/5% | |||
![]() |
27% | 15-27% | 2/19% | |||
![]() |
35% | 5-32% | 32% | 0 ; 7 ; 12%
(在某些情况下,外国投资者是零税率) |
||
![]() |
19% | 18-32% | 41.11% | 22%, 7% (某些特点商品减税) | ||
![]() |
12.5-27.5% | 10.5-40% | 21%, 13%, 6%
(亚速群岛,和马德拉群岛:15%, 9%, 4%) |
|||
![]() |
16% | 16% | 45.15% | 19% (9%的酒店住宿) | ||
![]() |
20% | 13% | 18%, 10%和0%
(某些特点商品减税) |
|||
![]() |
20%-85% 11%的社会保障 |
国民2.5%的天课 非国民20% |
无数据 | |||
![]() |
33% | 最高是50% | 20% | |||
![]() |
10% | 10-14% | 35.8%[32] | 18%, 8% and 0%
(某些特定商品减税) |
||
![]() |
18% (从2010年度起是17%)[33] | 0-20% (从2017年度起是0-22%) | 7% (GST) | GST內含 (2023年度起是8%) | ||
![]() |
19% | 19% | 19% | |||
![]() |
22% | 16-41% | 20% | |||
![]() |
28%[34] | 18-40% | 14% | |||
![]() |
25-30% | 0-42% | 21% - 8%(食物 …) - 4%(书籍, 文化 …) | |||
![]() |
22%[35] | 28.89%-59.09%[36][37] | 32.42%[38] | 25%. 12%和某些商品是6%。[39] | ||
![]() |
13-25% | 0-13.2% (联邦) | 13.2% | 3.6/2.4/7.6% | ||
![]() |
10-45% | 5-15% | 15% | 2008年起开始征收 | ||
![]() |
30% | 15-30% | 30% | |||
![]() |
30% | 5-37% | 37% | 7% | ||
![]() |
30% | 0-35% | 6/12/18% | |||
![]() |
20% | 15-35% | 35% | 18% | ||
![]() |
25% | 15% | 20% | |||
![]() |
无数据 | 0% [40] | 无数据 | |||
![]() |
23% | 0-50% | 无数据 | 0%/5%/20% | GST內含 | |
![]() |
15-39% (联邦) 0-12% (州) |
0-35% (联邦) 0-10.3% (州) |
15.3% (联邦) | 0-10.25% (州和地方) | GST外加 | |
![]() |
30% | 0-25% | 23% | |||
![]() |
12% | 13-30% | 10-20% | |||
![]() |
15/22/34% | 6-34% | 8-10%/9%, 从2009年4月1日起升到12% | |||
![]() |
20% | 0-40% | 40% | 10% | ||
![]() |
无数据 | 0% [47] | 10-14% | 无数据 | ||
![]() |
35% | 10-30% | 30% | 17.5% |