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经合组织:1990-2024年亚太地区财政收入统计报告:非正规与难征税领域的税收征管(英文版)(271页).pdf

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1、Revenue Statistics in Asia and the Pacific 2026Taxing Informal and HardtoTax Sectors19902024Revenue Statistics in Asia and the Pacifjc 2026 Revenue Statistics in Asia and the Pacific2026TAXING INFORMAL AND HARDTOTAX SECTORS1990-2024This work is issued under the responsibility of the Secretary-Genera

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3、ontiers and boundaries and to the name of any territory,city or area.Please cite this publication as:OECD(2026),Revenue Statistics in Asia and the Pacific 2026:Taxing Informal and Hard-to-Tax Sectors,OECD Publishing,Paris,https:/doi.org/10.1787/065aa566-en.ISBN 978-92-64-94744-3(print)ISBN 978-92-64

4、-78334-8(PDF)ISBN 978-92-64-35867-6(HTML)Revenue Statistics in Asia and the PacificISSN 2788-9351(print)ISSN 2788-936X(online)Photo credits:Cover kanzilyou/Getty Images.Corrigenda to OECD publications may be found at:https:/www.oecd.org/en/publications/support/corrigenda.html.OECD 2026 Attribution 4

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1. **区域税收趋势**:2024年亚太38个经济体平均税负率(税/GDP)为19.7%,连续四年增长,但低于OECD(34.1%)和拉美(21.7%),高于非洲(16.1%)。 2. **国别差异**:税负率最高为日本(33.7%,2023年),最低为孟加拉国(6.7%)。16个经济体税负率上升,如库克群岛(+5.9个百分点)、蒙古(+4.8个百分点);20个经济体下降,如纽埃(-3.5个百分点)、哈萨克斯坦(-2.1个百分点)。 3. **税收结构**:商品和服务税(平均占50%)为主要来源,增值税在18个经济体中占比最高(如瓦努阿图56.8%)。所得税(PIT和CIT)占比分别为18.2%和19.9%,社保缴费仅占8.4%。 4. **非税收入**:24个经济体中,托克劳非税收入占GDP比重达171.9%,主要依赖赠款和财产收入。 5. **特殊议题**:专题聚焦非正规和难征税部门,强调需针对性策略而非泛化措施,以提升合规性和收入潜力。
亚洲税收趋势如何? 非正规经济如何征税? 太平洋岛国税收现状?
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