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href="https://donate.wikimedia.org/?utm_source=donate&utm_medium=sidebar&utm_campaign=spontaneous&uselang=zh-hans"><span>资助维基百科</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:%E5%88%9B%E5%BB%BA%E8%B4%A6%E6%88%B7&returnto=%E7%89%A9%E6%A5%AD%E7%A8%85" title="我们推荐您创建账号并登录，但这不是强制性的"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>创建账号</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:%E7%94%A8%E6%88%B7%E7%99%BB%E5%BD%95&returnto=%E7%89%A9%E6%A5%AD%E7%A8%85" title="建议你登录，尽管并非必须。[o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>登录</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> 未登录编辑者的页面 <a href="/wiki/Help:%E6%96%B0%E6%89%8B%E5%85%A5%E9%97%A8" aria-label="了解有关编辑的更多信息"><span>了解详情</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:%E6%88%91%E7%9A%84%E8%B4%A1%E7%8C%AE" title="来自此IP地址的编辑列表[y]" accesskey="y"><span>贡献</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:%E6%88%91%E7%9A%84%E8%AE%A8%E8%AE%BA%E9%A1%B5" title="对于来自此IP地址编辑的讨论[n]" accesskey="n"><span>讨论</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="站点"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="目录" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">目录</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">移至侧栏</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">隐藏</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">序言</div> </a> </li> <li id="toc-中國大陸的物業稅" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#中國大陸的物業稅"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>中國大陸的物業稅</span> </div> </a> <ul id="toc-中國大陸的物業稅-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-香港的房地產稅" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#香港的房地產稅"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>香港的房地產稅</span> </div> </a> <ul id="toc-香港的房地產稅-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-台灣的物業稅" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#台灣的物業稅"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>台灣的物業稅</span> </div> </a> <button aria-controls="toc-台灣的物業稅-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>开关台灣的物業稅子章节</span> </button> <ul id="toc-台灣的物業稅-sublist" class="vector-toc-list"> <li id="toc-房屋稅" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#房屋稅"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>房屋稅</span> </div> </a> <ul id="toc-房屋稅-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-地價稅" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#地價稅"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>地價稅</span> </div> </a> <ul id="toc-地價稅-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-美国的房產稅" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#美国的房產稅"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>美国的房產稅</span> </div> </a> <ul id="toc-美国的房產稅-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-参見" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#参見"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>参見</span> </div> </a> <ul id="toc-参見-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-参考资料" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#参考资料"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>参考资料</span> </div> </a> <ul id="toc-参考资料-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-外部链接" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#外部链接"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>外部链接</span> </div> </a> <ul id="toc-外部链接-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="目录" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="开关目录" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">开关目录</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">物業稅</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="前往另一种语言写成的文章。33种语言可用" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-33" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">33种语言</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%A3%D9%85%D9%84%D8%A7%D9%83" title="ضريبة الأملاك – 阿拉伯语" lang="ar" hreflang="ar" data-title="ضريبة الأملاك" data-language-autonym="العربية" data-language-local-name="阿拉伯语" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-ast mw-list-item"><a href="https://ast.wikipedia.org/wiki/Impuestu_predial" title="Impuestu predial – 阿斯图里亚斯语" lang="ast" hreflang="ast" data-title="Impuestu predial" data-language-autonym="Asturianu" data-language-local-name="阿斯图里亚斯语" class="interlanguage-link-target"><span>Asturianu</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Majetkov%C3%A1_da%C5%88" title="Majetková daň – 捷克语" lang="cs" hreflang="cs" data-title="Majetková daň" data-language-autonym="Čeština" data-language-local-name="捷克语" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Ejendomsskat" title="Ejendomsskat – 丹麦语" lang="da" hreflang="da" data-title="Ejendomsskat" data-language-autonym="Dansk" data-language-local-name="丹麦语" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Substanzsteuer" title="Substanzsteuer – 德语" lang="de" hreflang="de" data-title="Substanzsteuer" data-language-autonym="Deutsch" data-language-local-name="德语" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Property_tax" title="Property tax – 英语" lang="en" hreflang="en" data-title="Property tax" data-language-autonym="English" data-language-local-name="英语" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Impuesto_predial" title="Impuesto predial – 西班牙语" lang="es" hreflang="es" data-title="Impuesto predial" data-language-autonym="Español" data-language-local-name="西班牙语" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Omandimaks" title="Omandimaks – 爱沙尼亚语" lang="et" hreflang="et" data-title="Omandimaks" data-language-autonym="Eesti" data-language-local-name="爱沙尼亚语" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA_%D8%A8%D8%B1_%D8%AF%D8%A7%D8%B1%D8%A7%DB%8C%DB%8C" title="مالیات بر دارایی – 波斯语" lang="fa" hreflang="fa" data-title="مالیات بر دارایی" data-language-autonym="فارسی" data-language-local-name="波斯语" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Kiinteist%C3%B6vero" title="Kiinteistövero – 芬兰语" lang="fi" hreflang="fi" data-title="Kiinteistövero" data-language-autonym="Suomi" data-language-local-name="芬兰语" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Taxe_fonci%C3%A8re" title="Taxe foncière – 法语" lang="fr" hreflang="fr" data-title="Taxe foncière" data-language-autonym="Français" data-language-local-name="法语" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B8%E0%A4%82%E0%A4%AA%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A4%BF_%E0%A4%95%E0%A4%B0" title="संपत्ति कर – 印地语" lang="hi" hreflang="hi" data-title="संपत्ति कर" data-language-autonym="हिन्दी" data-language-local-name="印地语" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Porez_na_imovinu" title="Porez na imovinu – 克罗地亚语" lang="hr" hreflang="hr" data-title="Porez na imovinu" data-language-autonym="Hrvatski" data-language-local-name="克罗地亚语" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B3%D5%B8%D6%82%D5%B5%D6%84%D5%A1%D5%B0%D5%A1%D6%80%D5%AF" title="Գույքահարկ – 亚美尼亚语" lang="hy" hreflang="hy" data-title="Գույքահարկ" data-language-autonym="Հայերեն" data-language-local-name="亚美尼亚语" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pajak_properti" title="Pajak properti – 印度尼西亚语" lang="id" hreflang="id" data-title="Pajak properti" data-language-autonym="Bahasa Indonesia" data-language-local-name="印度尼西亚语" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E5%9B%BA%E5%AE%9A%E8%B3%87%E7%94%A3%E7%A8%8E" title="固定資産税 – 日语" lang="ja" hreflang="ja" data-title="固定資産税" data-language-autonym="日本語" data-language-local-name="日语" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%96%D1%8B%D0%BB%D0%B6%D1%8B%D0%BC%D0%B0%D0%B9%D1%82%D1%8B%D0%BD_%D0%BC%D2%AF%D0%BB%D1%96%D0%BA_%D1%81%D0%B0%D0%BB%D1%8B%D2%93%D1%8B" title="Жылжымайтын мүлік салығы – 哈萨克语" lang="kk" hreflang="kk" data-title="Жылжымайтын мүлік салығы" data-language-autonym="Қазақша" data-language-local-name="哈萨克语" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%9E%AC%EC%82%B0%EC%84%B8" title="재산세 – 韩语" lang="ko" hreflang="ko" data-title="재산세" data-language-autonym="한국어" data-language-local-name="韩语" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Turto_mokestis" title="Turto mokestis – 立陶宛语" lang="lt" hreflang="lt" data-title="Turto mokestis" data-language-autonym="Lietuvių" data-language-local-name="立陶宛语" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D0%BE%D0%BA_%D0%BD%D0%B0_%D0%B8%D0%BC%D0%BE%D1%82" title="Данок на имот – 马其顿语" lang="mk" hreflang="mk" data-title="Данок на имот" data-language-autonym="Македонски" data-language-local-name="马其顿语" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Eigedomsskatt" title="Eigedomsskatt – 挪威尼诺斯克语" lang="nn" hreflang="nn" data-title="Eigedomsskatt" data-language-autonym="Norsk nynorsk" data-language-local-name="挪威尼诺斯克语" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Eiendomsskatt" title="Eiendomsskatt – 书面挪威语" lang="nb" hreflang="nb" data-title="Eiendomsskatt" data-language-autonym="Norsk bokmål" data-language-local-name="书面挪威语" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Podatek_od_nieruchomo%C5%9Bci" title="Podatek od nieruchomości – 波兰语" lang="pl" hreflang="pl" data-title="Podatek od nieruchomości" data-language-autonym="Polski" data-language-local-name="波兰语" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Contribui%C3%A7%C3%A3o_predial" title="Contribuição predial – 葡萄牙语" lang="pt" hreflang="pt" data-title="Contribuição predial" data-language-autonym="Português" data-language-local-name="葡萄牙语" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3_%D0%BD%D0%B0_%D0%BD%D0%B5%D0%B4%D0%B2%D0%B8%D0%B6%D0%B8%D0%BC%D0%BE%D1%81%D1%82%D1%8C" title="Налог на недвижимость – 俄语" lang="ru" hreflang="ru" data-title="Налог на недвижимость" data-language-autonym="Русский" data-language-local-name="俄语" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Property_tax" title="Property tax – Simple English" lang="en-simple" hreflang="en-simple" data-title="Property tax" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Taksa_n%C3%AB_pron%C3%AB" title="Taksa në pronë – 阿尔巴尼亚语" lang="sq" hreflang="sq" data-title="Taksa në pronë" data-language-autonym="Shqip" data-language-local-name="阿尔巴尼亚语" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%9F%D0%BE%D1%80%D0%B5%D0%B7_%D0%BD%D0%B0_%D0%B8%D0%BC%D0%BE%D0%B2%D0%B8%D0%BD%D1%83" title="Порез на имовину – 塞尔维亚语" lang="sr" hreflang="sr" data-title="Порез на имовину" data-language-autonym="Српски / srpski" data-language-local-name="塞尔维亚语" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Fastighetsskatt" title="Fastighetsskatt – 瑞典语" lang="sv" hreflang="sv" data-title="Fastighetsskatt" data-language-autonym="Svenska" data-language-local-name="瑞典语" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Emlak_vergisi" title="Emlak vergisi – 土耳其语" lang="tr" hreflang="tr" data-title="Emlak vergisi" data-language-autonym="Türkçe" data-language-local-name="土耳其语" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/%D0%9A%D2%AF%D1%87%D0%B5%D0%BC%D1%81%D0%B5%D0%B7_%D0%BC%D0%B8%D0%BB%D0%B5%D0%BA%D0%BA%D3%99_%D1%81%D0%B0%D0%BB%D1%8B%D0%BC" title="Күчемсез милеккә салым – 鞑靼语" lang="tt" hreflang="tt" data-title="Күчемсез милеккә салым" data-language-autonym="Татарча / tatarça" data-language-local-name="鞑靼语" class="interlanguage-link-target"><span>Татарча / tatarça</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9F%D0%BE%D0%B4%D0%B0%D1%82%D0%BE%D0%BA_%D0%BD%D0%B0_%D0%BD%D0%B5%D1%80%D1%83%D1%85%D0%BE%D0%BC%D0%B5_%D0%BC%D0%B0%D0%B9%D0%BD%D0%BE" title="Податок на нерухоме майно – 乌克兰语" lang="uk" hreflang="uk" data-title="Податок на нерухоме майно" data-language-autonym="Українська" data-language-local-name="乌克兰语" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Thu%E1%BA%BF_t%C3%A0i_s%E1%BA%A3n" title="Thuế tài sản – 越南语" lang="vi" hreflang="vi" data-title="Thuế tài sản" data-language-autonym="Tiếng Việt" data-language-local-name="越南语" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q607695#sitelinks-wikipedia" title="编辑跨语言链接" class="wbc-editpage">编辑链接</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="命名空间"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/%E7%89%A9%E6%A5%AD%E7%A8%85" title="浏览条目正文[c]" accesskey="c"><span>条目</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Talk:%E7%89%A9%E6%A5%AD%E7%A8%85" rel="discussion" title="关于此页面的讨论[t]" accesskey="t"><span>讨论</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown " > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" 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accesskey="p"><span>打印页面</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> 在其他项目中 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="wb-otherproject-link wb-otherproject-commons mw-list-item"><a href="https://commons.wikimedia.org/wiki/Category:Property_taxes" hreflang="en"><span>维基共享资源</span></a></li><li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q607695" title="链接到连接的数据仓库项目[g]" accesskey="g"><span>维基数据项目</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="页面工具"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="外观"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">外观</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">移至侧栏</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">隐藏</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">维基百科，自由的百科全书</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="zh" dir="ltr"><style data-mw-deduplicate="TemplateStyles:r83732972">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 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src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4e/Tango-nosources.svg/45px-Tango-nosources.svg.png" decoding="async" width="45" height="45" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4e/Tango-nosources.svg/68px-Tango-nosources.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4e/Tango-nosources.svg/90px-Tango-nosources.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">此條目<b>需要补充更多<a href="/wiki/Wikipedia:%E5%88%97%E6%98%8E%E6%9D%A5%E6%BA%90" title="Wikipedia:列明来源">来源</a></b>。<span class="hide-when-compact"></span> <small class="date-container"><i>(<span class="date">2017年1月19日</span>)</i></small><span class="hide-when-compact"><br /><small>请协助補充多方面<a href="/wiki/Wikipedia:%E5%8F%AF%E9%9D%A0%E6%9D%A5%E6%BA%90" title="Wikipedia:可靠来源">可靠来源</a>以<a class="external text" 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.mw-parser-output .sidebar{display:none!important}}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84913072"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84913072"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84913072"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84913072"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84913072"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84913072"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84913072"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84913072"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">本文隶属于税收系列条目</td></tr><tr><th class="sidebar-title-with-pretitle"><b><a href="/wiki/%E7%A8%85" title="稅">稅</a></b></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> <a href="/wiki/%E8%B4%A2%E6%94%BF%E6%94%BF%E7%AD%96" title="财政政策">财政政策</a>的一部分</td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef; padding:0.15em 0.25em 0.5em;color: inherit;"><span class="ilh-all" data-orig-title="税收政策" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax policy"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E6%94%BF%E7%AD%96&action=edit&redlink=1" class="new" title="税收政策（页面不存在）">税收政策</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_policy" class="extiw" title="en:Tax policy"><span lang="en" dir="auto">Tax policy</span></a></span>）</span></span></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: var(--background-color-base,#ffffff);color: inherit;"> <ul><li><span class="ilh-all" data-orig-title="政府收入" data-lang-code="en" data-lang-name="英语" data-foreign-title="Government revenue"><span class="ilh-page"><a href="/w/index.php?title=%E6%94%BF%E5%BA%9C%E6%94%B6%E5%85%A5&action=edit&redlink=1" class="new" title="政府收入（页面不存在）">政府收入</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Government_revenue" class="extiw" title="en:Government revenue"><span lang="en" dir="auto">Government revenue</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="房产税平衡" data-lang-code="en" data-lang-name="英语" data-foreign-title="Property tax equalization"><span class="ilh-page"><a href="/w/index.php?title=%E6%88%BF%E4%BA%A7%E7%A8%8E%E5%B9%B3%E8%A1%A1&action=edit&redlink=1" class="new" title="房产税平衡（页面不存在）">房产税平衡</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Property_tax_equalization" class="extiw" title="en:Property tax equalization"><span lang="en" dir="auto">Property tax equalization</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="税收收入" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax revenue"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E6%94%B6%E5%85%A5&action=edit&redlink=1" class="new" title="税收收入（页面不存在）">税收收入</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_revenue" class="extiw" title="en:Tax revenue"><span lang="en" dir="auto">Tax revenue</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="非税收入" data-lang-code="en" data-lang-name="英语" data-foreign-title="Non-tax revenue"><span class="ilh-page"><a href="/w/index.php?title=%E9%9D%9E%E7%A8%8E%E6%94%B6%E5%85%A5&action=edit&redlink=1" class="new" title="非税收入（页面不存在）">非税收入</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Non-tax_revenue" class="extiw" title="en:Non-tax revenue"><span lang="en" dir="auto">Non-tax revenue</span></a></span>）</span></span></li> <li><a href="/wiki/%E7%A8%85%E6%B3%95" title="稅法">稅法</a></li> <li><span class="ilh-all" data-orig-title="税率等级" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax bracket"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E7%8E%87%E7%AD%89%E7%BA%A7&action=edit&redlink=1" class="new" title="税率等级（页面不存在）">税率等级</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_bracket" class="extiw" title="en:Tax bracket"><span lang="en" dir="auto">Tax bracket</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="所得税起征点" data-lang-code="en" data-lang-name="英语" data-foreign-title="Income tax threshold"><span class="ilh-page"><a href="/w/index.php?title=%E6%89%80%E5%BE%97%E7%A8%8E%E8%B5%B7%E5%BE%81%E7%82%B9&action=edit&redlink=1" class="new" title="所得税起征点（页面不存在）">所得税起征点</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Income_tax_threshold" class="extiw" title="en:Income tax threshold"><span lang="en" dir="auto">Income tax threshold</span></a></span>）</span></span></li> <li><a href="/wiki/%E5%85%8D%E7%A8%8E" class="mw-redirect" title="免税">免税</a></li> <li><span class="ilh-all" data-orig-title="税收抵免" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax credit"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E6%8A%B5%E5%85%8D&action=edit&redlink=1" class="new" title="税收抵免（页面不存在）">税收抵免</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_credit" class="extiw" title="en:Tax credit"><span lang="en" dir="auto">Tax credit</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="税收减免" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax deduction"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E5%87%8F%E5%85%8D&action=edit&redlink=1" class="new" title="税收减免（页面不存在）">税收减免</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_deduction" class="extiw" title="en:Tax deduction"><span lang="en" dir="auto">Tax deduction</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="税负转嫁" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax shift"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E8%B4%9F%E8%BD%AC%E5%AB%81&action=edit&redlink=1" class="new" title="税负转嫁（页面不存在）">税负转嫁</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_shift" class="extiw" title="en:Tax shift"><span lang="en" dir="auto">Tax shift</span></a></span>）</span></span></li> <li><a href="/wiki/%E5%87%8F%E7%A8%8E" title="减税">减税</a></li> <li><span class="ilh-all" data-orig-title="免税期" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax holiday"><span class="ilh-page"><a href="/w/index.php?title=%E5%85%8D%E7%A8%8E%E6%9C%9F&action=edit&redlink=1" class="new" title="免税期（页面不存在）">免税期</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_holiday" class="extiw" title="en:Tax holiday"><span lang="en" dir="auto">Tax holiday</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="有利税率" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax advantage"><span class="ilh-page"><a href="/w/index.php?title=%E6%9C%89%E5%88%A9%E7%A8%8E%E7%8E%87&action=edit&redlink=1" class="new" title="有利税率（页面不存在）">有利税率</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_advantage" class="extiw" title="en:Tax advantage"><span lang="en" dir="auto">Tax advantage</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="税收激励" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax incentive"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E6%BF%80%E5%8A%B1&action=edit&redlink=1" class="new" title="税收激励（页面不存在）">税收激励</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_incentive" class="extiw" title="en:Tax incentive"><span lang="en" dir="auto">Tax incentive</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="税制改革" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax reform"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E5%88%B6%E6%94%B9%E9%9D%A9&action=edit&redlink=1" class="new" title="税制改革（页面不存在）">税制改革</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_reform" class="extiw" title="en:Tax reform"><span lang="en" dir="auto">Tax reform</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="税收协调" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax harmonization"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E5%8D%8F%E8%B0%83&action=edit&redlink=1" class="new" title="税收协调（页面不存在）">税收协调</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_harmonization" class="extiw" title="en:Tax harmonization"><span lang="en" dir="auto">Tax harmonization</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="税收竞争" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax competition"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E7%AB%9E%E4%BA%89&action=edit&redlink=1" class="new" title="税收竞争（页面不存在）">税收竞争</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_competition" class="extiw" title="en:Tax competition"><span lang="en" dir="auto">Tax competition</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="双重征税" data-lang-code="en" data-lang-name="英语" data-foreign-title="Double taxation"><span class="ilh-page"><a href="/w/index.php?title=%E5%8F%8C%E9%87%8D%E5%BE%81%E7%A8%8E&action=edit&redlink=1" class="new" title="双重征税（页面不存在）">双重征税</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Double_taxation" class="extiw" title="en:Double taxation"><span lang="en" dir="auto">Double taxation</span></a></span>）</span></span></li> <li><a href="/wiki/%E6%97%A0%E4%BB%A3%E8%A1%A8%EF%BC%8C%E4%B8%8D%E7%BA%B3%E7%A8%8E" title="无代表，不纳税">无代表，不纳税</a></li> <li><span class="ilh-all" data-orig-title="纳税人团体" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxpayer groups"><span class="ilh-page"><a href="/w/index.php?title=%E7%BA%B3%E7%A8%8E%E4%BA%BA%E5%9B%A2%E4%BD%93&action=edit&redlink=1" class="new" title="纳税人团体（页面不存在）">纳税人团体</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxpayer_groups" class="extiw" title="en:Taxpayer groups"><span lang="en" dir="auto">Taxpayer groups</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="医疗储蓄帐户" data-lang-code="en" data-lang-name="英语" data-foreign-title="Medical savings account"><span class="ilh-page"><a href="/w/index.php?title=%E5%8C%BB%E7%96%97%E5%82%A8%E8%93%84%E5%B8%90%E6%88%B7&action=edit&redlink=1" class="new" title="医疗储蓄帐户（页面不存在）">医疗储蓄帐户</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Medical_savings_account" class="extiw" title="en:Medical savings account"><span lang="en" dir="auto">Medical savings account</span></a></span>）</span></span></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef; padding:0.15em 0.25em 0.5em;color: inherit;">税收与经济</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: var(--background-color-base,#ffffff);color: inherit;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:var(--background-color-progressive-subtle,#e9e9ff);font-weight:normal;color: inherit;"> 通论</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><span class="ilh-all" data-orig-title="税收和补贴对价格的影响" data-lang-code="en" data-lang-name="英语" data-foreign-title="Effect of taxes and subsidies on price"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E5%92%8C%E8%A1%A5%E8%B4%B4%E5%AF%B9%E4%BB%B7%E6%A0%BC%E7%9A%84%E5%BD%B1%E5%93%8D&action=edit&redlink=1" class="new" title="税收和补贴对价格的影响（页面不存在）">税收和补贴对价格的影响</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Effect_of_taxes_and_subsidies_on_price" class="extiw" title="en:Effect of taxes and subsidies on price"><span lang="en" dir="auto">Effect of taxes and subsidies on price</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="税收超额负担" data-lang-code="en" data-lang-name="英语" data-foreign-title="Excess burden of taxation"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E8%B6%85%E9%A2%9D%E8%B4%9F%E6%8B%85&action=edit&redlink=1" class="new" title="税收超额负担（页面不存在）">税收超额负担</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Excess_burden_of_taxation" class="extiw" title="en:Excess burden of taxation"><span lang="en" dir="auto">Excess burden of taxation</span></a></span>）</span></span></li> <li><a href="/wiki/%E7%A7%9F%E7%A8%85%E8%B2%A0%E6%93%94%E7%8E%87" title="租稅負擔率">租稅負擔率</a></li> <li><a href="/wiki/%E6%8B%89%E5%BC%97%E6%9B%B2%E7%BA%BF" title="拉弗曲线">拉弗曲线</a></li> <li><span class="ilh-all" data-orig-title="最优税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Optimal tax"><span class="ilh-page"><a href="/w/index.php?title=%E6%9C%80%E4%BC%98%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="最优税收（页面不存在）">最优税收</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Optimal_tax" class="extiw" title="en:Optimal tax"><span lang="en" dir="auto">Optimal tax</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="税收理论" data-lang-code="en" data-lang-name="英语" data-foreign-title="Theories of taxation"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E7%90%86%E8%AE%BA&action=edit&redlink=1" class="new" title="税收理论（页面不存在）">税收理论</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Theories_of_taxation" class="extiw" title="en:Theories of taxation"><span lang="en" dir="auto">Theories of taxation</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="最优资本所得税" data-lang-code="en" data-lang-name="英语" data-foreign-title="Optimal capital income taxation"><span class="ilh-page"><a href="/w/index.php?title=%E6%9C%80%E4%BC%98%E8%B5%84%E6%9C%AC%E6%89%80%E5%BE%97%E7%A8%8E&action=edit&redlink=1" class="new" title="最优资本所得税（页面不存在）">最优资本所得税</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Optimal_capital_income_taxation" class="extiw" title="en:Optimal capital income taxation"><span lang="en" dir="auto">Optimal capital income taxation</span></a></span>）</span></span></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:var(--background-color-progressive-subtle,#e9e9ff);font-weight:normal;color: inherit;"> 税负分配</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/%E7%A8%8E%E7%8E%87" title="税率">税率</a></li> <li><a href="/wiki/%E5%8D%95%E4%B8%80%E7%A8%8E" title="单一税">单一税</a></li> <li><a href="/wiki/%E7%B4%AF%E9%80%B2%E7%A8%85" title="累進稅">累進稅</a></li> <li><a href="/wiki/%E7%B4%AF%E9%80%80%E7%A8%85" title="累退稅">累退稅</a></li> <li><a href="/wiki/%E7%AD%89%E6%AF%94%E4%BE%8B%E7%A8%8E" title="等比例税">等比例税</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef; padding:0.15em 0.25em 0.5em;color: inherit;"><a href="/wiki/%E7%A8%85" title="稅">征税</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: var(--background-color-base,#ffffff);color: inherit;"> <ul><li><span class="ilh-all" data-orig-title="纳税服务" data-lang-code="en" data-lang-name="英语" data-foreign-title="Revenue service"><span class="ilh-page"><a href="/w/index.php?title=%E7%BA%B3%E7%A8%8E%E6%9C%8D%E5%8A%A1&action=edit&redlink=1" class="new" title="纳税服务（页面不存在）">纳税服务</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Revenue_service" class="extiw" title="en:Revenue service"><span lang="en" dir="auto">Revenue service</span></a></span>）</span></span></li> <li><a href="/wiki/%E5%8D%B0%E8%8A%B1%E7%A8%85%E7%A5%A8" title="印花稅票">印花稅票</a></li> <li><span class="ilh-all" data-orig-title="纳税评估" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax assessment"><span class="ilh-page"><a href="/w/index.php?title=%E7%BA%B3%E7%A8%8E%E8%AF%84%E4%BC%B0&action=edit&redlink=1" class="new" title="纳税评估（页面不存在）">纳税评估</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_assessment" class="extiw" title="en:Tax assessment"><span lang="en" dir="auto">Tax assessment</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="应税所得" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxable income"><span class="ilh-page"><a href="/w/index.php?title=%E5%BA%94%E7%A8%8E%E6%89%80%E5%BE%97&action=edit&redlink=1" class="new" title="应税所得（页面不存在）">应税所得</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxable_income" class="extiw" title="en:Taxable income"><span lang="en" dir="auto">Taxable income</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="征税扣押权" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax lien"><span class="ilh-page"><a href="/w/index.php?title=%E5%BE%81%E7%A8%8E%E6%89%A3%E6%8A%BC%E6%9D%83&action=edit&redlink=1" class="new" title="征税扣押权（页面不存在）">征税扣押权</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_lien" class="extiw" title="en:Tax lien"><span lang="en" dir="auto">Tax lien</span></a></span>）</span></span></li> <li><a href="/wiki/%E8%BF%94%E7%A8%8E" title="返税">返税</a></li> <li><a href="/wiki/%E7%A8%85%E7%9B%BE" title="稅盾">稅盾</a></li> <li><a href="/wiki/%E7%A8%8E%E5%8A%A1%E5%B1%85%E6%B0%91" title="税务居民">税务居民</a></li> <li><span class="ilh-all" data-orig-title="税务筹划" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax preparation"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E5%8A%A1%E7%AD%B9%E5%88%92&action=edit&redlink=1" class="new" title="税务筹划（页面不存在）">税务筹划</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_preparation" class="extiw" title="en:Tax preparation"><span lang="en" dir="auto">Tax preparation</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="税务调查" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax investigation"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E5%8A%A1%E8%B0%83%E6%9F%A5&action=edit&redlink=1" class="new" title="税务调查（页面不存在）">税务调查</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_investigation" class="extiw" title="en:Tax investigation"><span lang="en" dir="auto">Tax investigation</span></a></span>）</span></span></li> <li><a href="/wiki/%E9%81%BF%E7%A8%85%E6%B8%AF" title="避稅港">避稅港</a></li> <li><span class="ilh-all" data-orig-title="私人征税" data-lang-code="en" data-lang-name="英语" data-foreign-title="Privatized tax collection"><span class="ilh-page"><a href="/w/index.php?title=%E7%A7%81%E4%BA%BA%E5%BE%81%E7%A8%8E&action=edit&redlink=1" class="new" title="私人征税（页面不存在）">私人征税</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Privatized_tax_collection" class="extiw" title="en:Privatized tax collection"><span lang="en" dir="auto">Privatized tax collection</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="税款包征" data-lang-code="en" data-lang-name="英语" data-foreign-title="Farm (revenue leasing)"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%AC%BE%E5%8C%85%E5%BE%81&action=edit&redlink=1" class="new" title="税款包征（页面不存在）">税款包征</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Farm_(revenue_leasing)" class="extiw" title="en:Farm (revenue leasing)"><span lang="en" dir="auto">Farm (revenue leasing)</span></a></span>）</span></span></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef; padding:0.15em 0.25em 0.5em;color: inherit;"><a href="/wiki/%E9%81%BF%E7%A8%85%E5%8F%8A%E9%80%83%E7%A8%85" title="避稅及逃稅">避稅及逃稅</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: var(--background-color-base,#ffffff);color: inherit;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:var(--background-color-progressive-subtle,#e9e9ff);font-weight:normal;color: inherit;"> 通论</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/%E7%AF%80%E7%A8%85" title="節稅">節稅</a></li> <li><a href="/wiki/%E9%80%83%E7%A8%85" title="逃稅">逃稅</a></li> <li><span class="ilh-all" data-orig-title="拒绝纳税" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax resistance"><span class="ilh-page"><a href="/w/index.php?title=%E6%8B%92%E7%BB%9D%E7%BA%B3%E7%A8%8E&action=edit&redlink=1" class="new" title="拒绝纳税（页面不存在）">拒绝纳税</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_resistance" class="extiw" title="en:Tax resistance"><span lang="en" dir="auto">Tax resistance</span></a></span>）</span></span></li> <li><a href="/wiki/%E9%81%BF%E7%A8%85%E6%B8%AF" title="避稅港">避稅港</a></li> <li><a href="/wiki/%E8%B5%B0%E7%A7%81" title="走私">走私</a></li> <li><a href="/wiki/%E9%BB%91%E5%B8%82" title="黑市">黑市</a></li> <li><a href="/wiki/%E9%BB%91%E5%B8%82%E5%8B%9E%E5%B7%A5" title="黑市勞工">黑市勞工</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:var(--background-color-progressive-subtle,#e9e9ff);font-weight:normal;color: inherit;"> 公司</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><span class="ilh-all" data-orig-title="税负倒置" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax inversion"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E8%B4%9F%E5%80%92%E7%BD%AE&action=edit&redlink=1" class="new" title="税负倒置（页面不存在）">税负倒置</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_inversion" class="extiw" title="en:Tax inversion"><span lang="en" dir="auto">Tax inversion</span></a></span>）</span></span></li> <li><a href="/wiki/%E7%A7%BB%E8%BD%89%E8%A8%82%E5%83%B9" title="移轉訂價">转移定价</a></li> <li><a href="/w/index.php?title=%E7%A8%8E%E5%9F%BA%E4%BE%B5%E8%9A%80%E5%92%8C%E5%88%A9%E6%B6%A6%E8%BD%AC%E7%A7%BB&action=edit&redlink=1" class="new" title="税基侵蚀和利润转移（页面不存在）">税基侵蚀和利润转移</a>（BEPS）</li> <li><a href="/wiki/%E5%8F%8C%E5%B1%82%E7%88%B1%E5%B0%94%E5%85%B0%E5%A4%B9%E8%8D%B7%E5%85%B0%E4%B8%89%E6%98%8E%E6%B2%BB" title="双层爱尔兰夹荷兰三明治">双层爱尔兰夹荷兰三明治</a></li> <li><span class="ilh-all" data-orig-title="荷兰三明治" data-lang-code="en" data-lang-name="英语" data-foreign-title="Dutch Sandwich"><span class="ilh-page"><a href="/w/index.php?title=%E8%8D%B7%E5%85%B0%E4%B8%89%E6%98%8E%E6%B2%BB&action=edit&redlink=1" class="new" title="荷兰三明治（页面不存在）">荷兰三明治</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Dutch_Sandwich" class="extiw" title="en:Dutch Sandwich"><span lang="en" dir="auto">Dutch Sandwich</span></a></span>）</span></span></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:var(--background-color-progressive-subtle,#e9e9ff);font-weight:normal;color: inherit;"> 场所</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/%E9%81%BF%E7%A8%85%E6%B8%AF" title="避稅港">避稅港</a></li> <li><span class="ilh-all" data-orig-title="企业避税天堂" data-lang-code="en" data-lang-name="英语" data-foreign-title="Corporate haven"><span class="ilh-page"><a href="/w/index.php?title=%E4%BC%81%E4%B8%9A%E9%81%BF%E7%A8%8E%E5%A4%A9%E5%A0%82&action=edit&redlink=1" class="new" title="企业避税天堂（页面不存在）">企业避税天堂</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Corporate_haven" class="extiw" title="en:Corporate haven"><span lang="en" dir="auto">Corporate haven</span></a></span>）</span></span></li> <li><a href="/wiki/%E7%A6%BB%E5%B2%B8%E9%87%91%E8%9E%8D%E4%B8%AD%E5%BF%83" title="离岸金融中心">离岸金融中心</a></li> <li><span class="ilh-all" data-orig-title="离岸魔术圈" data-lang-code="en" data-lang-name="英语" data-foreign-title="Offshore magic circle"><span class="ilh-page"><a href="/w/index.php?title=%E7%A6%BB%E5%B2%B8%E9%AD%94%E6%9C%AF%E5%9C%88&action=edit&redlink=1" class="new" title="离岸魔术圈（页面不存在）">离岸魔术圈</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Offshore_magic_circle" class="extiw" title="en:Offshore magic circle"><span lang="en" dir="auto">Offshore magic circle</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="流通及匯聚離岸金融中心" data-lang-code="en" data-lang-name="英语" data-foreign-title="Conduit and Sink OFCs"><span class="ilh-page"><a href="/w/index.php?title=%E6%B5%81%E9%80%9A%E5%8F%8A%E5%8C%AF%E8%81%9A%E9%9B%A2%E5%B2%B8%E9%87%91%E8%9E%8D%E4%B8%AD%E5%BF%83&action=edit&redlink=1" class="new" title="流通及匯聚離岸金融中心（页面不存在）">流通及匯聚離岸金融中心</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Conduit_and_Sink_OFCs" class="extiw" title="en:Conduit and Sink OFCs"><span lang="en" dir="auto">Conduit and Sink OFCs</span></a></span>）</span></span></li> <li><a href="/wiki/%E5%9B%BD%E9%99%85%E9%87%91%E8%9E%8D%E4%B8%AD%E5%BF%83" title="国际金融中心">国际金融中心</a></li> <li><span class="ilh-all" data-orig-title="财务保密指数" data-lang-code="en" data-lang-name="英语" data-foreign-title="Financial Secrecy Index"><span class="ilh-page"><a href="/w/index.php?title=%E8%B4%A2%E5%8A%A1%E4%BF%9D%E5%AF%86%E6%8C%87%E6%95%B0&action=edit&redlink=1" class="new" title="财务保密指数（页面不存在）">财务保密指数</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Financial_Secrecy_Index" class="extiw" title="en:Financial Secrecy Index"><span lang="en" dir="auto">Financial Secrecy Index</span></a></span>）</span></span></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:var(--background-color-progressive-subtle,#e9e9ff);font-weight:normal;color: inherit;"> 主要案例</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><span class="ilh-all" data-orig-title="苹果130亿欧元税款案" data-lang-code="en" data-lang-name="英语" data-foreign-title="EU illegal state aid case against Apple in Ireland"><span class="ilh-page"><a href="/w/index.php?title=%E8%8B%B9%E6%9E%9C130%E4%BA%BF%E6%AC%A7%E5%85%83%E7%A8%8E%E6%AC%BE%E6%A1%88&action=edit&redlink=1" class="new" title="苹果130亿欧元税款案（页面不存在）">苹果130亿欧元税款案</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/EU_illegal_state_aid_case_against_Apple_in_Ireland" class="extiw" title="en:EU illegal state aid case against Apple in Ireland"><span lang="en" dir="auto">EU illegal state aid case against Apple in Ireland</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="爱尔兰避税天堂" data-lang-code="en" data-lang-name="英语" data-foreign-title="Ireland as a tax haven"><span class="ilh-page"><a href="/w/index.php?title=%E7%88%B1%E5%B0%94%E5%85%B0%E9%81%BF%E7%A8%8E%E5%A4%A9%E5%A0%82&action=edit&redlink=1" class="new" title="爱尔兰避税天堂（页面不存在）">爱尔兰避税天堂</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Ireland_as_a_tax_haven" class="extiw" title="en:Ireland as a tax haven"><span lang="en" dir="auto">Ireland as a tax haven</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="妖精经济" data-lang-code="en" data-lang-name="英语" data-foreign-title="Leprechaun economics"><span class="ilh-page"><a href="/w/index.php?title=%E5%A6%96%E7%B2%BE%E7%BB%8F%E6%B5%8E&action=edit&redlink=1" class="new" title="妖精经济（页面不存在）">妖精经济</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Leprechaun_economics" class="extiw" title="en:Leprechaun economics"><span lang="en" dir="auto">Leprechaun economics</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="2008年列支敦士登税收丑闻" data-lang-code="en" data-lang-name="英语" data-foreign-title="2008 Liechtenstein tax affair"><span class="ilh-page"><a href="/w/index.php?title=2008%E5%B9%B4%E5%88%97%E6%94%AF%E6%95%A6%E5%A3%AB%E7%99%BB%E7%A8%8E%E6%94%B6%E4%B8%91%E9%97%BB&action=edit&redlink=1" class="new" title="2008年列支敦士登税收丑闻（页面不存在）">2008年列支敦士登税收丑闻</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/2008_Liechtenstein_tax_affair" class="extiw" title="en:2008 Liechtenstein tax affair"><span lang="en" dir="auto">2008 Liechtenstein tax affair</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="卢森堡泄密" data-lang-code="en" data-lang-name="英语" data-foreign-title="LuxLeaks"><span class="ilh-page"><a href="/w/index.php?title=%E5%8D%A2%E6%A3%AE%E5%A0%A1%E6%B3%84%E5%AF%86&action=edit&redlink=1" class="new" title="卢森堡泄密（页面不存在）">卢森堡泄密</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/LuxLeaks" class="extiw" title="en:LuxLeaks"><span lang="en" dir="auto">LuxLeaks</span></a></span>）</span></span></li> <li><a href="/wiki/%E9%9B%A2%E5%B2%B8%E8%A7%A3%E5%AF%86" title="離岸解密">離岸解密</a></li> <li><a href="/wiki/%E5%A4%A9%E5%A0%82%E6%96%87%E4%BB%B6" title="天堂文件">天堂文件</a></li> <li><a href="/wiki/%E5%B7%B4%E6%8B%BF%E9%A6%AC%E6%96%87%E4%BB%B6" title="巴拿馬文件">巴拿馬文件</a></li> <li><span class="ilh-all" data-orig-title="瑞士解密" data-lang-code="en" data-lang-name="英语" data-foreign-title="Swiss Leaks"><span class="ilh-page"><a href="/w/index.php?title=%E7%91%9E%E5%A3%AB%E8%A7%A3%E5%AF%86&action=edit&redlink=1" class="new" title="瑞士解密（页面不存在）">瑞士解密</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Swiss_Leaks" class="extiw" title="en:Swiss Leaks"><span lang="en" dir="auto">Swiss Leaks</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="美国避税天堂" data-lang-code="en" data-lang-name="英语" data-foreign-title="United States as a tax haven"><span class="ilh-page"><a href="/w/index.php?title=%E7%BE%8E%E5%9B%BD%E9%81%BF%E7%A8%8E%E5%A4%A9%E5%A0%82&action=edit&redlink=1" class="new" title="美国避税天堂（页面不存在）">美国避税天堂</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/United_States_as_a_tax_haven" class="extiw" title="en:United States as a tax haven"><span lang="en" dir="auto">United States as a tax haven</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="巴拿马避税天堂" data-lang-code="en" data-lang-name="英语" data-foreign-title="Panama as a tax haven"><span class="ilh-page"><a href="/w/index.php?title=%E5%B7%B4%E6%8B%BF%E9%A9%AC%E9%81%BF%E7%A8%8E%E5%A4%A9%E5%A0%82&action=edit&redlink=1" class="new" title="巴拿马避税天堂（页面不存在）">巴拿马避税天堂</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Panama_as_a_tax_haven" class="extiw" title="en:Panama as a tax haven"><span lang="en" dir="auto">Panama as a tax haven</span></a></span>）</span></span></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible"><div class="sidebar-list-title" style="background-color: #efefef; padding:0.15em 0.25em 0.5em;color: inherit;"><span class="ilh-all" data-orig-title="税种列表" data-lang-code="en" data-lang-name="英语" data-foreign-title="List of taxes"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E7%A7%8D%E5%88%97%E8%A1%A8&action=edit&redlink=1" class="new" title="税种列表（页面不存在）">税种</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/List_of_taxes" class="extiw" title="en:List of taxes"><span lang="en" dir="auto">List of taxes</span></a></span>）</span></span></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: var(--background-color-base,#ffffff);color: inherit;"> <ul><li><a href="/wiki/%E7%9B%B4%E6%8E%A5%E7%A8%85" title="直接稅">直接稅</a></li> <li><a href="/wiki/%E9%96%93%E6%8E%A5%E7%A8%85" title="間接稅">間接稅</a></li> <li><span class="ilh-all" data-orig-title="单位税额" data-lang-code="en" data-lang-name="英语" data-foreign-title="Per unit tax"><span class="ilh-page"><a href="/w/index.php?title=%E5%8D%95%E4%BD%8D%E7%A8%8E%E9%A2%9D&action=edit&redlink=1" class="new" title="单位税额（页面不存在）">单位税额</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Per_unit_tax" class="extiw" title="en:Per unit tax"><span lang="en" dir="auto">Per unit tax</span></a></span>）</span></span></li> <li><a href="/wiki/%E5%BE%9E%E5%83%B9%E7%A8%85" title="從價稅">從價稅</a></li> <li><a href="/wiki/%E8%B5%84%E6%9C%AC%E5%88%A9%E5%BE%97%E7%A8%8E" title="资本利得税">资本利得税</a></li> <li><a href="/wiki/%E7%A2%B3%E7%A8%8E" title="碳税">碳税</a></li> <li><a href="/wiki/%E6%B6%88%E8%B4%B9%E7%A8%8E" title="消费税">消费税</a></li> <li><a href="/wiki/%E8%82%A1%E6%81%AF%E7%A8%85" title="股息稅">股息稅</a></li> <li><a href="/wiki/%E7%94%9F%E6%85%8B%E7%A8%85" title="生態稅">生態稅</a></li> <li><a href="/wiki/%E9%80%89%E6%8B%A9%E6%80%A7%E9%94%80%E5%94%AE%E7%A8%8E" title="选择性销售税">选择性销售税</a></li> <li><a href="/wiki/%E7%87%83%E6%B2%B9%E7%A8%85" title="燃油稅">燃油稅</a></li> <li><a href="/wiki/%E4%B9%94%E6%B2%BB%E4%B8%BB%E4%B9%89" title="乔治主义">乔治主义</a></li> <li><a href="/wiki/%E7%A8%85" title="稅">贈與稅</a></li> <li><span class="ilh-all" data-orig-title="总收入税" data-lang-code="en" data-lang-name="英语" data-foreign-title="Gross receipts tax"><span class="ilh-page"><a href="/w/index.php?title=%E6%80%BB%E6%94%B6%E5%85%A5%E7%A8%8E&action=edit&redlink=1" class="new" title="总收入税（页面不存在）">总收入税</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Gross_receipts_tax" class="extiw" title="en:Gross receipts tax"><span lang="en" dir="auto">Gross receipts tax</span></a></span>）</span></span></li> <li><a href="/wiki/%E6%89%80%E5%BE%97%E7%A8%85" title="所得稅">所得稅</a></li> <li><a href="/wiki/%E9%81%97%E4%BA%A7%E7%A8%8E" title="遗产税">遗产税</a></li> <li><a href="/wiki/%E5%9C%B0%E5%83%B9%E7%A8%85" title="地價稅">地價稅</a></li> <li><a href="/wiki/%E5%B7%A5%E8%B5%84%E7%A8%8E" class="mw-redirect" title="工资税">工资税</a></li> <li><a href="/wiki/%E5%BA%87%E5%8F%A4%E7%A8%8E" title="庇古税">庇古税</a></li> <li><a class="mw-selflink selflink">物業稅</a></li> <li><a href="/wiki/%E8%90%A5%E4%B8%9A%E7%A8%8E" title="营业税">营业税</a></li> <li><span class="ilh-all" data-orig-title="罪孽税" data-lang-code="en" data-lang-name="英语" data-foreign-title="Sin tax"><span class="ilh-page"><a href="/w/index.php?title=%E7%BD%AA%E5%AD%BD%E7%A8%8E&action=edit&redlink=1" class="new" title="罪孽税（页面不存在）">罪孽税</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Sin_tax" class="extiw" title="en:Sin tax"><span lang="en" dir="auto">Sin tax</span></a></span>）</span></span></li> <li><a href="/wiki/%E5%8D%95%E4%B8%80%E7%A8%8E" title="单一税">单一税</a></li> <li><a href="/wiki/%E5%8D%B0%E8%8A%B1%E7%A8%8E" title="印花税">印花税</a></li> <li><span class="ilh-all" data-orig-title="轉向稅" data-lang-code="en" data-lang-name="英语" data-foreign-title="Steering tax"><span class="ilh-page"><a href="/w/index.php?title=%E8%BD%89%E5%90%91%E7%A8%85&action=edit&redlink=1" class="new" title="轉向稅（页面不存在）">轉向稅</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Steering_tax" class="extiw" title="en:Steering tax"><span lang="en" dir="auto">Steering tax</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="流转税" data-lang-code="en" data-lang-name="英语" data-foreign-title="Turnover tax"><span class="ilh-page"><a href="/w/index.php?title=%E6%B5%81%E8%BD%AC%E7%A8%8E&action=edit&redlink=1" class="new" title="流转税（页面不存在）">流转税</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Turnover_tax" class="extiw" title="en:Turnover tax"><span lang="en" dir="auto">Turnover tax</span></a></span>）</span></span></li> <li><a href="/wiki/%E5%A2%9E%E5%80%BC%E7%A8%8E" title="增值税">增值税</a></li> <li><a href="/wiki/%E5%85%AC%E5%8F%B8%E7%A8%85" title="公司稅">公司稅</a></li> <li><span class="ilh-all" data-orig-title="超额利润税" data-lang-code="en" data-lang-name="英语" data-foreign-title="Excess profits tax"><span class="ilh-page"><a href="/w/index.php?title=%E8%B6%85%E9%A2%9D%E5%88%A9%E6%B6%A6%E7%A8%8E&action=edit&redlink=1" class="new" title="超额利润税（页面不存在）">超额利润税</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Excess_profits_tax" class="extiw" title="en:Excess profits tax"><span lang="en" dir="auto">Excess profits tax</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="暴利税" data-lang-code="en" data-lang-name="英语" data-foreign-title="Windfall profits tax"><span class="ilh-page"><a href="/w/index.php?title=%E6%9A%B4%E5%88%A9%E7%A8%8E&action=edit&redlink=1" class="new" title="暴利税（页面不存在）">暴利税</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Windfall_profits_tax" class="extiw" title="en:Windfall profits tax"><span lang="en" dir="auto">Windfall profits tax</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="负所得税" data-lang-code="en" data-lang-name="英语" data-foreign-title="Negative income tax"><span class="ilh-page"><a href="/w/index.php?title=%E8%B4%9F%E6%89%80%E5%BE%97%E7%A8%8E&action=edit&redlink=1" class="new" title="负所得税（页面不存在）">负所得税</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Negative_income_tax" class="extiw" title="en:Negative income tax"><span lang="en" dir="auto">Negative income tax</span></a></span>）</span></span></li> <li><a href="/wiki/%E8%B4%A2%E5%AF%8C%E7%A8%8E" title="财富税">财富税</a></li> <li><a href="/wiki/%E7%A6%BB%E5%A2%83%E7%A8%8E" title="离境税">離境稅</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef; padding:0.15em 0.25em 0.5em;color: inherit;"><a href="/wiki/%E5%9B%BD%E9%99%85%E7%A8%8E%E5%8A%A1" title="国际税务">国际税务</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: var(--background-color-base,#ffffff);color: inherit;"> <ul><li><span class="ilh-all" data-orig-title="金融交易税" data-lang-code="en" data-lang-name="英语" data-foreign-title="Financial transaction tax"><span class="ilh-page"><a href="/w/index.php?title=%E9%87%91%E8%9E%8D%E4%BA%A4%E6%98%93%E7%A8%8E&action=edit&redlink=1" class="new" title="金融交易税（页面不存在）">金融交易税</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Financial_transaction_tax" class="extiw" title="en:Financial transaction tax"><span lang="en" dir="auto">Financial transaction tax</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="货币交易税" data-lang-code="en" data-lang-name="英语" data-foreign-title="Currency transaction tax"><span class="ilh-page"><a href="/w/index.php?title=%E8%B4%A7%E5%B8%81%E4%BA%A4%E6%98%93%E7%A8%8E&action=edit&redlink=1" class="new" title="货币交易税（页面不存在）">货币交易税</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Currency_transaction_tax" class="extiw" title="en:Currency transaction tax"><span lang="en" dir="auto">Currency transaction tax</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="共同统一公司税基" data-lang-code="en" data-lang-name="英语" data-foreign-title="Common Consolidated Corporate Tax Base"><span class="ilh-page"><a href="/w/index.php?title=%E5%85%B1%E5%90%8C%E7%BB%9F%E4%B8%80%E5%85%AC%E5%8F%B8%E7%A8%8E%E5%9F%BA&action=edit&redlink=1" class="new" title="共同统一公司税基（页面不存在）">共同统一公司税基</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Common_Consolidated_Corporate_Tax_Base" class="extiw" title="en:Common Consolidated Corporate Tax Base"><span lang="en" dir="auto">Common Consolidated Corporate Tax Base</span></a></span>）</span></span> (CCCTB)</li> <li><a href="/wiki/%E6%89%98%E8%B3%93%E7%A8%85" title="托賓稅">托賓稅</a></li> <li><span class="ilh-all" data-orig-title="匯率交易稅" data-lang-code="en" data-lang-name="英语" data-foreign-title="Spahn tax"><span class="ilh-page"><a href="/w/index.php?title=%E5%8C%AF%E7%8E%87%E4%BA%A4%E6%98%93%E7%A8%85&action=edit&redlink=1" class="new" title="匯率交易稅（页面不存在）">匯率交易稅</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Spahn_tax" class="extiw" title="en:Spahn tax"><span lang="en" dir="auto">Spahn tax</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="税负平衡" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax equalization"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E8%B4%9F%E5%B9%B3%E8%A1%A1&action=edit&redlink=1" class="new" title="税负平衡（页面不存在）">税负平衡</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_equalization" class="extiw" title="en:Tax equalization"><span lang="en" dir="auto">Tax equalization</span></a></span>）</span></span></li> <li><a href="/wiki/%E7%A7%9F%E7%A8%85%E5%8D%94%E5%AE%9A" title="租稅協定">租稅協定</a></li> <li><a href="/wiki/%E5%B8%B8%E8%A8%AD%E6%A9%9F%E6%A7%8B" title="常設機構">常設機構</a></li> <li><a href="/wiki/%E7%A7%BB%E8%BD%89%E8%A8%82%E5%83%B9" title="移轉訂價">移轉定價</a></li> <li><span class="ilh-all" data-orig-title="欧盟金融交易税" data-lang-code="en" data-lang-name="英语" data-foreign-title="European Union financial transaction tax"><span class="ilh-page"><a href="/w/index.php?title=%E6%AC%A7%E7%9B%9F%E9%87%91%E8%9E%8D%E4%BA%A4%E6%98%93%E7%A8%8E&action=edit&redlink=1" class="new" title="欧盟金融交易税（页面不存在）">欧盟金融交易税</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/European_Union_financial_transaction_tax" class="extiw" title="en:European Union financial transaction tax"><span lang="en" dir="auto">European Union financial transaction tax</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="阻止外国税收执法的规定" data-lang-code="en" data-lang-name="英语" data-foreign-title="Rule against foreign revenue enforcement"><span class="ilh-page"><a href="/w/index.php?title=%E9%98%BB%E6%AD%A2%E5%A4%96%E5%9B%BD%E7%A8%8E%E6%94%B6%E6%89%A7%E6%B3%95%E7%9A%84%E8%A7%84%E5%AE%9A&action=edit&redlink=1" class="new" title="阻止外国税收执法的规定（页面不存在）">阻止外国税收执法的规定</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Rule_against_foreign_revenue_enforcement" class="extiw" title="en:Rule against foreign revenue enforcement"><span lang="en" dir="auto">Rule against foreign revenue enforcement</span></a></span>）</span></span></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef; padding:0.15em 0.25em 0.5em;color: inherit;"><a href="/wiki/%E8%B4%B8%E6%98%93" title="贸易">贸易</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: var(--background-color-base,#ffffff);color: inherit;"> <ul><li><a href="/wiki/%E6%B5%B7%E5%85%B3" title="海关">海关</a></li> <li><a href="/wiki/%E5%85%B3%E7%A8%8E" title="关税">关税</a> <ul><li><a href="/wiki/%E9%80%B2%E5%8F%A3" class="mw-redirect" title="進口">進口</a></li> <li><a href="/wiki/%E5%87%BA%E5%8F%A3%E8%B4%B8%E6%98%93" title="出口贸易">出口贸易</a></li></ul></li> <li><a href="/w/index.php?title=%E7%A2%B3%E9%97%9C%E7%A8%8E&action=edit&redlink=1" class="new" title="碳關税（页面不存在）">碳關税</a></li> <li><a href="/wiki/%E8%B2%BF%E6%98%93%E6%88%B0" title="貿易戰">貿易戰</a></li> <li><a href="/wiki/%E8%87%AA%E7%94%B1%E8%B2%BF%E6%98%93" title="自由貿易">自由貿易</a></li> <li><a href="/wiki/%E8%87%AA%E7%94%B1%E8%B2%BF%E6%98%93%E5%9C%92%E5%8D%80" title="自由貿易園區">自由貿易園區</a></li> <li><a href="/wiki/%E8%B4%B8%E6%98%93%E5%8D%8F%E8%AE%AE" title="贸易协议">贸易协议</a></li> <li><span class="ilh-all" data-orig-title="临时进口证" data-lang-code="en" data-lang-name="英语" data-foreign-title="ATA Carnet"><span class="ilh-page"><a href="/w/index.php?title=%E4%B8%B4%E6%97%B6%E8%BF%9B%E5%8F%A3%E8%AF%81&action=edit&redlink=1" class="new" title="临时进口证（页面不存在）">临时进口证</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/ATA_Carnet" class="extiw" title="en:ATA Carnet"><span lang="en" dir="auto">ATA Carnet</span></a></span>）</span></span></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef; padding:0.15em 0.25em 0.5em;color: inherit;">税收研究</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: var(--background-color-base,#ffffff);color: inherit;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:var(--background-color-progressive-subtle,#e9e9ff);font-weight:normal;color: inherit;"> 学者</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><span class="ilh-all" data-orig-title="米赫爾·A·德賽" data-lang-code="en" data-lang-name="英语" data-foreign-title="Mihir A. Desai"><span class="ilh-page"><a href="/w/index.php?title=%E7%B1%B3%E8%B5%AB%E7%88%BE%C2%B7A%C2%B7%E5%BE%B7%E8%B3%BD&action=edit&redlink=1" class="new" title="米赫爾·A·德賽（页面不存在）">米赫爾·A·德賽</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Mihir_A._Desai" class="extiw" title="en:Mihir A. Desai"><span lang="en" dir="auto">Mihir A. Desai</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="達米卡·達摩帕拉" data-lang-code="en" data-lang-name="英语" data-foreign-title="Dhammika Dharmapala"><span class="ilh-page"><a href="/w/index.php?title=%E9%81%94%E7%B1%B3%E5%8D%A1%C2%B7%E9%81%94%E6%91%A9%E5%B8%95%E6%8B%89&action=edit&redlink=1" class="new" title="達米卡·達摩帕拉（页面不存在）">達米卡·達摩帕拉</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Dhammika_Dharmapala" class="extiw" title="en:Dhammika Dharmapala"><span lang="en" dir="auto">Dhammika Dharmapala</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="小詹姆斯·R·海因斯" data-lang-code="en" data-lang-name="英语" data-foreign-title="James R. Hines Jr."><span class="ilh-page"><a href="/w/index.php?title=%E5%B0%8F%E8%A9%B9%E5%A7%86%E6%96%AF%C2%B7R%C2%B7%E6%B5%B7%E5%9B%A0%E6%96%AF&action=edit&redlink=1" class="new" title="小詹姆斯·R·海因斯（页面不存在）">小詹姆斯·R·海因斯</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/James_R._Hines_Jr." class="extiw" title="en:James R. Hines Jr."><span lang="en" dir="auto">James R. Hines Jr.</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="羅南·帕蘭" data-lang-code="en" data-lang-name="英语" data-foreign-title="Ronen Palan"><span class="ilh-page"><a href="/w/index.php?title=%E7%BE%85%E5%8D%97%C2%B7%E5%B8%95%E8%98%AD&action=edit&redlink=1" class="new" title="羅南·帕蘭（页面不存在）">羅南·帕蘭</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Ronen_Palan" class="extiw" title="en:Ronen Palan"><span lang="en" dir="auto">Ronen Palan</span></a></span>）</span></span></li> <li><a href="/wiki/%E5%96%AC%E7%88%BE%C2%B7%E6%96%AF%E6%9E%97%E7%BE%85" title="喬爾·斯林羅">喬爾·斯林羅</a></li> <li><span class="ilh-all" data-orig-title="加布里埃爾·祖克曼" data-lang-code="en" data-lang-name="英语" data-foreign-title="Gabriel Zucman"><span class="ilh-page"><a href="/w/index.php?title=%E5%8A%A0%E5%B8%83%E9%87%8C%E5%9F%83%E7%88%BE%C2%B7%E7%A5%96%E5%85%8B%E6%9B%BC&action=edit&redlink=1" class="new" title="加布里埃爾·祖克曼（页面不存在）">加布里埃爾·祖克曼</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Gabriel_Zucman" class="extiw" title="en:Gabriel Zucman"><span lang="en" dir="auto">Gabriel Zucman</span></a></span>）</span></span></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:var(--background-color-progressive-subtle,#e9e9ff);font-weight:normal;color: inherit;"> 游说团体</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><span class="ilh-all" data-orig-title="税收正义联盟" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax Justice Network"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E6%AD%A3%E4%B9%89%E8%81%94%E7%9B%9F&action=edit&redlink=1" class="new" title="税收正义联盟（页面不存在）">税收正义联盟</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_Justice_Network" class="extiw" title="en:Tax Justice Network"><span lang="en" dir="auto">Tax Justice Network</span></a></span>）</span></span>（TJN）</li> <li><span class="ilh-all" data-orig-title="税收和经济政策研究所" data-lang-code="en" data-lang-name="英语" data-foreign-title="Institute on Taxation and Economic Policy"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E5%92%8C%E7%BB%8F%E6%B5%8E%E6%94%BF%E7%AD%96%E7%A0%94%E7%A9%B6%E6%89%80&action=edit&redlink=1" class="new" title="税收和经济政策研究所（页面不存在）">税收和经济政策研究所</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Institute_on_Taxation_and_Economic_Policy" class="extiw" title="en:Institute on Taxation and Economic Policy"><span lang="en" dir="auto">Institute on Taxation and Economic Policy</span></a></span>）</span></span>（ITEP）</li> <li><a href="/wiki/%E6%A8%82%E6%96%BD%E6%9C%83" title="樂施會">樂施會</a>（英国）</li> <li><span class="ilh-all" data-orig-title="税收基金会" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax Foundation"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E5%9F%BA%E9%87%91%E4%BC%9A&action=edit&redlink=1" class="new" title="税收基金会（页面不存在）">税收基金会</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_Foundation" class="extiw" title="en:Tax Foundation"><span lang="en" dir="auto">Tax Foundation</span></a></span>）</span></span>（美国）</li> <li><span class="ilh-all" data-orig-title="税收政策中心" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax Policy Center"><span class="ilh-page"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E6%94%BF%E7%AD%96%E4%B8%AD%E5%BF%83&action=edit&redlink=1" class="new" title="税收政策中心（页面不存在）">税收政策中心</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_Policy_Center" class="extiw" title="en:Tax Policy Center"><span lang="en" dir="auto">Tax Policy Center</span></a></span>）</span></span>（美国）</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef; padding:0.15em 0.25em 0.5em;color: inherit;"><a href="/wiki/%E5%AE%97%E6%95%99" title="宗教">宗教</a>税</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: var(--background-color-base,#ffffff);color: inherit;"> <ul><li><a href="/wiki/%E6%95%99%E4%BC%9A%E7%A8%8E" title="教会税">教会税</a></li> <li><span class="ilh-all" data-orig-title="千分之八" data-lang-code="en" data-lang-name="英语" data-foreign-title="Eight per thousand"><span class="ilh-page"><a href="/w/index.php?title=%E5%8D%83%E5%88%86%E4%B9%8B%E5%85%AB&action=edit&redlink=1" class="new" title="千分之八（页面不存在）">千分之八</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Eight_per_thousand" class="extiw" title="en:Eight per thousand"><span lang="en" dir="auto">Eight per thousand</span></a></span>）</span></span></li> <li><a href="/wiki/%E4%BB%80%E4%B8%80%E5%A5%89%E7%8D%BB" title="什一奉獻">什一税</a></li> <li><a href="/wiki/%E4%BB%80%E4%B8%80%E5%A5%89%E7%8D%BB" title="什一奉獻">什一奉獻</a></li> <li><span class="ilh-all" data-orig-title="猶太人稅 (羅馬)" data-lang-code="en" data-lang-name="英语" data-foreign-title="Fiscus Judaicus"><span class="ilh-page"><a href="/w/index.php?title=%E7%8C%B6%E5%A4%AA%E4%BA%BA%E7%A8%85_(%E7%BE%85%E9%A6%AC)&action=edit&redlink=1" class="new" title="猶太人稅 (羅馬)（页面不存在）">猶太人稅</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Fiscus_Judaicus" class="extiw" title="en:Fiscus Judaicus"><span lang="en" dir="auto">Fiscus Judaicus</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="萊布佐爾" data-lang-code="en" data-lang-name="英语" data-foreign-title="Leibzoll"><span class="ilh-page"><a href="/w/index.php?title=%E8%90%8A%E5%B8%83%E4%BD%90%E7%88%BE&action=edit&redlink=1" class="new" title="萊布佐爾（页面不存在）">萊布佐爾</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Leibzoll" class="extiw" title="en:Leibzoll"><span lang="en" dir="auto">Leibzoll</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="猶太聖殿稅" data-lang-code="en" data-lang-name="英语" data-foreign-title="Temple tax"><span class="ilh-page"><a href="/w/index.php?title=%E7%8C%B6%E5%A4%AA%E8%81%96%E6%AE%BF%E7%A8%85&action=edit&redlink=1" class="new" title="猶太聖殿稅（页面不存在）">猶太聖殿稅</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Temple_tax" class="extiw" title="en:Temple tax"><span lang="en" dir="auto">Temple tax</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="寬容稅" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tolerance tax"><span class="ilh-page"><a href="/w/index.php?title=%E5%AF%AC%E5%AE%B9%E7%A8%85&action=edit&redlink=1" class="new" title="寬容稅（页面不存在）">寬容稅</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tolerance_tax" class="extiw" title="en:Tolerance tax"><span lang="en" dir="auto">Tolerance tax</span></a></span>）</span></span></li> <li><a href="/wiki/%E5%90%89%E8%8C%B2%E4%BA%9E" title="吉茲亞">吉茲亞</a></li> <li><span class="ilh-all" data-orig-title="哈拉吉 (税)" data-lang-code="en" data-lang-name="英语" data-foreign-title="Kharaj"><span class="ilh-page"><a href="/w/index.php?title=%E5%93%88%E6%8B%89%E5%90%89_(%E7%A8%8E)&action=edit&redlink=1" class="new" title="哈拉吉 (税)（页面不存在）">哈拉吉</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Kharaj" class="extiw" title="en:Kharaj"><span lang="en" dir="auto">Kharaj</span></a></span>）</span></span></li> <li><a href="/wiki/%E8%83%A1%E5%A7%86%E6%96%AF_(%E4%BC%8A%E6%96%AF%E8%98%AD%E6%95%99)" title="胡姆斯 (伊斯蘭教)">胡姆斯 (伊斯蘭教)</a></li> <li><span class="ilh-all" data-orig-title="尼萨布" data-lang-code="en" data-lang-name="英语" data-foreign-title="Nisab"><span class="ilh-page"><a href="/w/index.php?title=%E5%B0%BC%E8%90%A8%E5%B8%83&action=edit&redlink=1" class="new" title="尼萨布（页面不存在）">尼萨布</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Nisab" class="extiw" title="en:Nisab"><span lang="en" dir="auto">Nisab</span></a></span>）</span></span></li> <li><a href="/wiki/%E5%A4%A9%E8%AA%B2" title="天課">天課</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef; padding:0.15em 0.25em 0.5em;color: inherit;">各国（地区）税务</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: var(--background-color-base,#ffffff);color: inherit;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:var(--background-color-progressive-subtle,#e9e9ff);font-weight:normal;color: inherit;"> 所有国家</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/%E4%B8%96%E7%95%8C%E5%90%84%E5%9C%B0%E7%A8%8E%E7%8E%87" title="世界各地税率">世界各地税率</a></li> <li><a href="/wiki/%E5%90%84%E5%9B%BD%E7%A8%8E%E6%94%B6%E5%8D%A0%E5%9B%BD%E5%86%85%E7%94%9F%E4%BA%A7%E6%80%BB%E5%80%BC%E7%99%BE%E5%88%86%E6%AF%94%E5%88%97%E8%A1%A8" title="各国税收占国内生产总值百分比列表">各国税收占国内生产总值百分比列表</a></li> <li><span class="ilh-all" data-orig-title="欧洲税率" data-lang-code="en" data-lang-name="英语" data-foreign-title="Tax rates in Europe"><span class="ilh-page"><a href="/w/index.php?title=%E6%AC%A7%E6%B4%B2%E7%A8%8E%E7%8E%87&action=edit&redlink=1" class="new" title="欧洲税率（页面不存在）">欧洲税率</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Tax_rates_in_Europe" class="extiw" title="en:Tax rates in Europe"><span lang="en" dir="auto">Tax rates in Europe</span></a></span>）</span></span></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:var(--background-color-progressive-subtle,#e9e9ff);font-weight:normal;color: inherit;"> 分国家/地区</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><span class="ilh-all" data-orig-title="阿尔巴尼亚税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Albania"><span class="ilh-page"><a href="/w/index.php?title=%E9%98%BF%E5%B0%94%E5%B7%B4%E5%B0%BC%E4%BA%9A%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="阿尔巴尼亚税收（页面不存在）">阿尔巴尼亚</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Albania" class="extiw" title="en:Taxation in Albania"><span lang="en" dir="auto">Taxation in Albania</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="阿尔及利亚税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Algeria"><span class="ilh-page"><a href="/w/index.php?title=%E9%98%BF%E5%B0%94%E5%8F%8A%E5%88%A9%E4%BA%9A%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="阿尔及利亚税收（页面不存在）">阿尔及利亚</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Algeria" class="extiw" title="en:Taxation in Algeria"><span lang="en" dir="auto">Taxation in Algeria</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="阿根廷税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Argentina"><span class="ilh-page"><a href="/w/index.php?title=%E9%98%BF%E6%A0%B9%E5%BB%B7%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="阿根廷税收（页面不存在）">阿根廷</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Argentina" class="extiw" title="en:Taxation in Argentina"><span lang="en" dir="auto">Taxation in Argentina</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="澳大利亚税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Australia"><span class="ilh-page"><a href="/w/index.php?title=%E6%BE%B3%E5%A4%A7%E5%88%A9%E4%BA%9A%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="澳大利亚税收（页面不存在）">澳大利亚</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Australia" class="extiw" title="en:Taxation in Australia"><span lang="en" dir="auto">Taxation in Australia</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="阿塞拜疆税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Azerbaijan"><span class="ilh-page"><a href="/w/index.php?title=%E9%98%BF%E5%A1%9E%E6%8B%9C%E7%96%86%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="阿塞拜疆税收（页面不存在）">阿塞拜疆</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Azerbaijan" class="extiw" title="en:Taxation in Azerbaijan"><span lang="en" dir="auto">Taxation in Azerbaijan</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="孟加拉国税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Bangladesh"><span class="ilh-page"><a href="/w/index.php?title=%E5%AD%9F%E5%8A%A0%E6%8B%89%E5%9B%BD%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="孟加拉国税收（页面不存在）">孟加拉国</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Bangladesh" class="extiw" title="en:Taxation in Bangladesh"><span lang="en" dir="auto">Taxation in Bangladesh</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="不丹税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Bhutan"><span class="ilh-page"><a href="/w/index.php?title=%E4%B8%8D%E4%B8%B9%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="不丹税收（页面不存在）">不丹</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Bhutan" class="extiw" title="en:Taxation in Bhutan"><span lang="en" dir="auto">Taxation in Bhutan</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="巴西税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Brazil"><span class="ilh-page"><a href="/w/index.php?title=%E5%B7%B4%E8%A5%BF%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="巴西税收（页面不存在）">巴西</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Brazil" class="extiw" title="en:Taxation in Brazil"><span lang="en" dir="auto">Taxation in Brazil</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="保加利亚税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Bulgaria"><span class="ilh-page"><a href="/w/index.php?title=%E4%BF%9D%E5%8A%A0%E5%88%A9%E4%BA%9A%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="保加利亚税收（页面不存在）">保加利亚</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Bulgaria" class="extiw" title="en:Taxation in Bulgaria"><span lang="en" dir="auto">Taxation in Bulgaria</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="英属维尔京群岛税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in the British Virgin Islands"><span class="ilh-page"><a href="/w/index.php?title=%E8%8B%B1%E5%B1%9E%E7%BB%B4%E5%B0%94%E4%BA%AC%E7%BE%A4%E5%B2%9B%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="英属维尔京群岛税收（页面不存在）">英属维尔京群岛</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_the_British_Virgin_Islands" class="extiw" title="en:Taxation in the British Virgin Islands"><span lang="en" dir="auto">Taxation in the British Virgin Islands</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="加拿大税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Canada"><span class="ilh-page"><a href="/w/index.php?title=%E5%8A%A0%E6%8B%BF%E5%A4%A7%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="加拿大税收（页面不存在）">加拿大</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Canada" class="extiw" title="en:Taxation in Canada"><span lang="en" dir="auto">Taxation in Canada</span></a></span>）</span></span></li> <li><a href="/wiki/%E4%B8%AD%E5%8D%8E%E4%BA%BA%E6%B0%91%E5%85%B1%E5%92%8C%E5%9B%BD%E7%A8%8E%E6%94%B6" title="中华人民共和国税收">中华人民共和国税收</a></li> <li><span class="ilh-all" data-orig-title="哥伦比亚税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Colombia"><span class="ilh-page"><a href="/w/index.php?title=%E5%93%A5%E4%BC%A6%E6%AF%94%E4%BA%9A%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="哥伦比亚税收（页面不存在）">哥伦比亚</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Colombia" class="extiw" title="en:Taxation in Colombia"><span lang="en" dir="auto">Taxation in Colombia</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="克罗地亚税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Croatia"><span class="ilh-page"><a href="/w/index.php?title=%E5%85%8B%E7%BD%97%E5%9C%B0%E4%BA%9A%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="克罗地亚税收（页面不存在）">克罗地亚</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Croatia" class="extiw" title="en:Taxation in Croatia"><span lang="en" dir="auto">Taxation in Croatia</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="丹麦税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Denmark"><span class="ilh-page"><a href="/w/index.php?title=%E4%B8%B9%E9%BA%A6%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="丹麦税收（页面不存在）">丹麦</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Denmark" class="extiw" title="en:Taxation in Denmark"><span lang="en" dir="auto">Taxation in Denmark</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="芬兰税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Finland"><span class="ilh-page"><a href="/w/index.php?title=%E8%8A%AC%E5%85%B0%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="芬兰税收（页面不存在）">芬兰</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Finland" class="extiw" title="en:Taxation in Finland"><span lang="en" dir="auto">Taxation in Finland</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="法国税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in France"><span class="ilh-page"><a href="/w/index.php?title=%E6%B3%95%E5%9B%BD%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="法国税收（页面不存在）">法国</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_France" class="extiw" title="en:Taxation in France"><span lang="en" dir="auto">Taxation in France</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="德国税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Germany"><span class="ilh-page"><a href="/w/index.php?title=%E5%BE%B7%E5%9B%BD%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="德国税收（页面不存在）">德国</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Germany" class="extiw" title="en:Taxation in Germany"><span lang="en" dir="auto">Taxation in Germany</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="希腊税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Greece"><span class="ilh-page"><a href="/w/index.php?title=%E5%B8%8C%E8%85%8A%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="希腊税收（页面不存在）">希腊</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Greece" class="extiw" title="en:Taxation in Greece"><span lang="en" dir="auto">Taxation in Greece</span></a></span>）</span></span></li> <li><a href="/wiki/%E9%A6%99%E6%B8%AF%E7%A8%85%E6%94%B6" title="香港稅收">香港稅收</a></li> <li><span class="ilh-all" data-orig-title="冰岛税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Iceland"><span class="ilh-page"><a href="/w/index.php?title=%E5%86%B0%E5%B2%9B%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="冰岛税收（页面不存在）">冰岛</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Iceland" class="extiw" title="en:Taxation in Iceland"><span lang="en" dir="auto">Taxation in Iceland</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="印度税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in India"><span class="ilh-page"><a href="/w/index.php?title=%E5%8D%B0%E5%BA%A6%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="印度税收（页面不存在）">印度</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_India" class="extiw" title="en:Taxation in India"><span lang="en" dir="auto">Taxation in India</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="印度尼西亚税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Indonesia"><span class="ilh-page"><a href="/w/index.php?title=%E5%8D%B0%E5%BA%A6%E5%B0%BC%E8%A5%BF%E4%BA%9A%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="印度尼西亚税收（页面不存在）">印度尼西亚</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Indonesia" class="extiw" title="en:Taxation in Indonesia"><span lang="en" dir="auto">Taxation in Indonesia</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="伊朗税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Iran"><span class="ilh-page"><a href="/w/index.php?title=%E4%BC%8A%E6%9C%97%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="伊朗税收（页面不存在）">伊朗</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Iran" class="extiw" title="en:Taxation in Iran"><span lang="en" dir="auto">Taxation in Iran</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="爱尔兰税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in the Republic of Ireland"><span class="ilh-page"><a href="/w/index.php?title=%E7%88%B1%E5%B0%94%E5%85%B0%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="爱尔兰税收（页面不存在）">爱尔兰</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_the_Republic_of_Ireland" class="extiw" title="en:Taxation in the Republic of Ireland"><span lang="en" dir="auto">Taxation in the Republic of Ireland</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="以色列税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Israel"><span class="ilh-page"><a href="/w/index.php?title=%E4%BB%A5%E8%89%B2%E5%88%97%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="以色列税收（页面不存在）">以色列</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Israel" class="extiw" title="en:Taxation in Israel"><span lang="en" dir="auto">Taxation in Israel</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="意大利税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Italy"><span class="ilh-page"><a href="/w/index.php?title=%E6%84%8F%E5%A4%A7%E5%88%A9%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="意大利税收（页面不存在）">意大利</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Italy" class="extiw" title="en:Taxation in Italy"><span lang="en" dir="auto">Taxation in Italy</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="日本税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Japan"><span class="ilh-page"><a href="/w/index.php?title=%E6%97%A5%E6%9C%AC%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="日本税收（页面不存在）">日本</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Japan" class="extiw" title="en:Taxation in Japan"><span lang="en" dir="auto">Taxation in Japan</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="哈萨克斯坦税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Kazakhstan"><span class="ilh-page"><a href="/w/index.php?title=%E5%93%88%E8%90%A8%E5%85%8B%E6%96%AF%E5%9D%A6%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="哈萨克斯坦税收（页面不存在）">哈萨克斯坦</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Kazakhstan" class="extiw" title="en:Taxation in Kazakhstan"><span lang="en" dir="auto">Taxation in Kazakhstan</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="立陶宛税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Lithuania"><span class="ilh-page"><a href="/w/index.php?title=%E7%AB%8B%E9%99%B6%E5%AE%9B%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="立陶宛税收（页面不存在）">立陶宛</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Lithuania" class="extiw" title="en:Taxation in Lithuania"><span lang="en" dir="auto">Taxation in Lithuania</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="马耳他税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Malta"><span class="ilh-page"><a href="/w/index.php?title=%E9%A9%AC%E8%80%B3%E4%BB%96%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="马耳他税收（页面不存在）">马耳他</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Malta" class="extiw" title="en:Taxation in Malta"><span lang="en" dir="auto">Taxation in Malta</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="摩洛哥税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Morocco"><span class="ilh-page"><a href="/w/index.php?title=%E6%91%A9%E6%B4%9B%E5%93%A5%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="摩洛哥税收（页面不存在）">摩洛哥</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Morocco" class="extiw" title="en:Taxation in Morocco"><span lang="en" dir="auto">Taxation in Morocco</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="纳米比亚税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Namibia"><span class="ilh-page"><a href="/w/index.php?title=%E7%BA%B3%E7%B1%B3%E6%AF%94%E4%BA%9A%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="纳米比亚税收（页面不存在）">纳米比亚</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Namibia" class="extiw" title="en:Taxation in Namibia"><span lang="en" dir="auto">Taxation in Namibia</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="荷兰税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in the Netherlands"><span class="ilh-page"><a href="/w/index.php?title=%E8%8D%B7%E5%85%B0%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="荷兰税收（页面不存在）">荷兰</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_the_Netherlands" class="extiw" title="en:Taxation in the Netherlands"><span lang="en" dir="auto">Taxation in the Netherlands</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="新西兰税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in New Zealand"><span class="ilh-page"><a href="/w/index.php?title=%E6%96%B0%E8%A5%BF%E5%85%B0%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="新西兰税收（页面不存在）">新西兰</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_New_Zealand" class="extiw" title="en:Taxation in New Zealand"><span lang="en" dir="auto">Taxation in New Zealand</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="挪威税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Norway"><span class="ilh-page"><a href="/w/index.php?title=%E6%8C%AA%E5%A8%81%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="挪威税收（页面不存在）">挪威</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Norway" class="extiw" title="en:Taxation in Norway"><span lang="en" dir="auto">Taxation in Norway</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="巴基斯坦税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Pakistan"><span class="ilh-page"><a href="/w/index.php?title=%E5%B7%B4%E5%9F%BA%E6%96%AF%E5%9D%A6%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="巴基斯坦税收（页面不存在）">巴基斯坦</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Pakistan" class="extiw" title="en:Taxation in Pakistan"><span lang="en" dir="auto">Taxation in Pakistan</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="巴勒斯坦税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in the State of Palestine"><span class="ilh-page"><a href="/w/index.php?title=%E5%B7%B4%E5%8B%92%E6%96%AF%E5%9D%A6%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="巴勒斯坦税收（页面不存在）">巴勒斯坦</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_the_State_of_Palestine" class="extiw" title="en:Taxation in the State of Palestine"><span lang="en" dir="auto">Taxation in the State of Palestine</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="秘鲁税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Peru"><span class="ilh-page"><a href="/w/index.php?title=%E7%A7%98%E9%B2%81%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="秘鲁税收（页面不存在）">秘鲁</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Peru" class="extiw" title="en:Taxation in Peru"><span lang="en" dir="auto">Taxation in Peru</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="菲律宾税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in the Philippines"><span class="ilh-page"><a href="/w/index.php?title=%E8%8F%B2%E5%BE%8B%E5%AE%BE%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="菲律宾税收（页面不存在）">菲律宾</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_the_Philippines" class="extiw" title="en:Taxation in the Philippines"><span lang="en" dir="auto">Taxation in the Philippines</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="波兰税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Poland"><span class="ilh-page"><a href="/w/index.php?title=%E6%B3%A2%E5%85%B0%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="波兰税收（页面不存在）">波澜</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Poland" class="extiw" title="en:Taxation in Poland"><span lang="en" dir="auto">Taxation in Poland</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="葡萄牙税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Portugal"><span class="ilh-page"><a href="/w/index.php?title=%E8%91%A1%E8%90%84%E7%89%99%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="葡萄牙税收（页面不存在）">葡萄牙</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Portugal" class="extiw" title="en:Taxation in Portugal"><span lang="en" dir="auto">Taxation in Portugal</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="俄罗斯税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Russia"><span class="ilh-page"><a href="/w/index.php?title=%E4%BF%84%E7%BD%97%E6%96%AF%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="俄罗斯税收（页面不存在）">俄罗斯</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Russia" class="extiw" title="en:Taxation in Russia"><span lang="en" dir="auto">Taxation in Russia</span></a></span>）</span></span></li> <li><a href="/wiki/%E6%96%B0%E5%8A%A0%E5%9D%A1%E7%BB%8F%E6%B5%8E" title="新加坡经济">新加坡</a></li> <li><span class="ilh-all" data-orig-title="南非税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in South Africa"><span class="ilh-page"><a href="/w/index.php?title=%E5%8D%97%E9%9D%9E%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="南非税收（页面不存在）">南非</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_South_Africa" class="extiw" title="en:Taxation in South Africa"><span lang="en" dir="auto">Taxation in South Africa</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="斯里兰卡税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Sri Lanka"><span class="ilh-page"><a href="/w/index.php?title=%E6%96%AF%E9%87%8C%E5%85%B0%E5%8D%A1%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="斯里兰卡税收（页面不存在）">斯里兰卡</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Sri_Lanka" class="extiw" title="en:Taxation in Sri Lanka"><span lang="en" dir="auto">Taxation in Sri Lanka</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="瑞典税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Sweden"><span class="ilh-page"><a href="/w/index.php?title=%E7%91%9E%E5%85%B8%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="瑞典税收（页面不存在）">瑞典</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Sweden" class="extiw" title="en:Taxation in Sweden"><span lang="en" dir="auto">Taxation in Sweden</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="瑞士税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Switzerland"><span class="ilh-page"><a href="/w/index.php?title=%E7%91%9E%E5%A3%AB%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="瑞士税收（页面不存在）">瑞士</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Switzerland" class="extiw" title="en:Taxation in Switzerland"><span lang="en" dir="auto">Taxation in Switzerland</span></a></span>）</span></span></li> <li><a href="/wiki/%E5%8F%B0%E7%81%A3%E7%A8%85%E5%88%B6" title="台灣稅制">台灣稅制</a></li> <li><span class="ilh-all" data-orig-title="坦桑尼亚税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Tanzania"><span class="ilh-page"><a href="/w/index.php?title=%E5%9D%A6%E6%A1%91%E5%B0%BC%E4%BA%9A%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="坦桑尼亚税收（页面不存在）">坦桑尼亚</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Tanzania" class="extiw" title="en:Taxation in Tanzania"><span lang="en" dir="auto">Taxation in Tanzania</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="阿拉伯联合酋长国税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in the United Arab Emirates"><span class="ilh-page"><a href="/w/index.php?title=%E9%98%BF%E6%8B%89%E4%BC%AF%E8%81%94%E5%90%88%E9%85%8B%E9%95%BF%E5%9B%BD%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="阿拉伯联合酋长国税收（页面不存在）">阿拉伯联合酋长国</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_the_United_Arab_Emirates" class="extiw" title="en:Taxation in the United Arab Emirates"><span lang="en" dir="auto">Taxation in the United Arab Emirates</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="英国税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in the United Kingdom"><span class="ilh-page"><a href="/w/index.php?title=%E8%8B%B1%E5%9B%BD%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="英国税收（页面不存在）">英国</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_the_United_Kingdom" class="extiw" title="en:Taxation in the United Kingdom"><span lang="en" dir="auto">Taxation in the United Kingdom</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="美国税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in the United States"><span class="ilh-page"><a href="/w/index.php?title=%E7%BE%8E%E5%9B%BD%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="美国税收（页面不存在）">美国</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_the_United_States" class="extiw" title="en:Taxation in the United States"><span lang="en" dir="auto">Taxation in the United States</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="乌拉圭税收" data-lang-code="en" data-lang-name="英语" data-foreign-title="Taxation in Uruguay"><span class="ilh-page"><a href="/w/index.php?title=%E4%B9%8C%E6%8B%89%E5%9C%AD%E7%A8%8E%E6%94%B6&action=edit&redlink=1" class="new" title="乌拉圭税收（页面不存在）">乌拉圭</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Taxation_in_Uruguay" class="extiw" title="en:Taxation in Uruguay"><span lang="en" dir="auto">Taxation in Uruguay</span></a></span>）</span></span></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: var(--background-color-disabled-subtle,#efefef);color: inherit;"> <ul><li><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" 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talk:Taxation（页面不存在）"><abbr title="讨论该模板">论</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:%E7%BC%96%E8%BE%91%E9%A1%B5%E9%9D%A2/Template:Taxation" title="Special:编辑页面/Template:Taxation"><abbr title="编辑该模板">编</abbr></a></li></ul></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84913072"><table class="sidebar sidebar-collapse nomobile nowraplinks" style="width:200px"><tbody><tr><th class="sidebar-title"><a href="/wiki/%E5%85%AC%E5%85%B1%E8%B2%A1%E6%94%BF" title="公共財政">公共财政</a></th></tr><tr><td class="sidebar-image"><span class="mw-image-border" typeof="mw:File/Frameless"><a href="/wiki/File:Government-Vedder-Highsmith-detail-1.jpeg" class="mw-file-description"><img alt="Detail from the mural "Government" by Elihu Vedder in the Library of Congress" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cd/Government-Vedder-Highsmith-detail-1.jpeg/200px-Government-Vedder-Highsmith-detail-1.jpeg" decoding="async" width="200" height="127" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/cd/Government-Vedder-Highsmith-detail-1.jpeg/300px-Government-Vedder-Highsmith-detail-1.jpeg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/cd/Government-Vedder-Highsmith-detail-1.jpeg/400px-Government-Vedder-Highsmith-detail-1.jpeg 2x" data-file-width="3696" data-file-height="2343" /></a></span></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="border-bottom:1px solid #99f;text-align:center;"><a href="/wiki/%E5%85%AC%E5%85%B1%E6%94%BF%E7%AD%96" title="公共政策">公共政策</a></div><div class="sidebar-list-content mw-collapsible-content hlist"><span class="nowrap"><a href="/wiki/%E7%BB%8F%E6%B5%8E%E6%94%BF%E7%AD%96" title="经济政策">经济政策</a><br /><a href="/wiki/%E8%B4%A2%E6%94%BF%E6%94%BF%E7%AD%96" title="财政政策">财政政策</a> ·</span> <span class="nowrap"> <a href="/wiki/%E8%B4%A7%E5%B8%81%E6%94%BF%E7%AD%96" title="货币政策">货币政策</a><br /><a href="/w/index.php?title=%E8%B4%B8%E6%98%93%E6%94%BF%E7%AD%96&action=edit&redlink=1" class="new" title="贸易政策（页面不存在）">贸易政策</a> ·</span> <span class="nowrap"><a href="/w/index.php?title=%E6%8A%95%E8%B5%84%E6%94%BF%E7%AD%96&action=edit&redlink=1" class="new" title="投资政策（页面不存在）">投资政策</a><br /><a href="/wiki/%E8%BE%B2%E6%A5%AD%E6%94%BF%E7%AD%96" title="農業政策">农业政策</a> ·</span> <span class="nowrap"><a href="/wiki/%E4%BA%A7%E4%B8%9A%E6%94%BF%E7%AD%96" title="产业政策">产业政策</a><br /><a href="/wiki/%E8%83%BD%E6%BA%90%E6%94%BF%E7%AD%96" title="能源政策">能源政策</a> ·</span> <span class="nowrap"><a href="/wiki/%E7%A4%BE%E4%BC%9A%E6%94%BF%E7%AD%96" title="社会政策">社会政策</a><br /><a href="/w/index.php?title=%E6%94%BF%E7%AD%96%E7%BB%84%E5%90%88&action=edit&redlink=1" class="new" title="政策组合（页面不存在）">政策组合</a></span></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="border-bottom:1px solid #99f;text-align:center;"><a href="/wiki/%E8%B4%A2%E6%94%BF%E6%94%BF%E7%AD%96" title="财政政策">财政政策</a></div><div class="sidebar-list-content mw-collapsible-content hlist"><span class="nowrap"><a href="/w/index.php?title=%E7%A8%8E%E6%94%B6%E6%94%BF%E7%AD%96&action=edit&redlink=1" class="new" title="税收政策（页面不存在）">税收政策</a> ·</span> <span class="nowrap"><a href="/w/index.php?title=%E9%A2%84%E7%AE%97%E6%94%BF%E7%AD%96&action=edit&redlink=1" class="new" title="预算政策（页面不存在）">预算政策</a><br /><a href="/w/index.php?title=%E6%94%BF%E5%BA%9C%E6%94%B6%E5%85%A5&action=edit&redlink=1" class="new" title="政府收入（页面不存在）">政府收入</a> ·</span> <span class="nowrap"><a href="/w/index.php?title=%E6%94%BF%E5%BA%9C%E6%94%AF%E5%87%BA&action=edit&redlink=1" class="new" title="政府支出（页面不存在）">政府支出</a><br /><a href="/wiki/%E6%94%BF%E5%BA%9C%E9%A2%84%E7%AE%97" title="政府预算">政府预算</a> ·</span> <span class="nowrap"><a href="/wiki/%E8%B5%A4%E5%AD%97" title="赤字">赤字</a><br /><a href="/wiki/%E5%85%AC%E5%85%B1%E5%80%BA%E5%8A%A1" title="公共债务">政府债务</a>（<a href="/wiki/%E5%A4%96%E5%80%BA" title="外债">外债</a> ·</span> <span class="nowrap"><a href="/wiki/%E5%86%85%E5%80%BA" title="内债">内债</a>）<br /><a href="/wiki/%E8%B4%A2%E6%94%BF%E9%83%A8" title="财政部">财政部</a> <br /><a href="/w/index.php?title=%E8%B4%A2%E6%94%BF%E8%81%94%E7%9B%9F&action=edit&redlink=1" class="new" title="财政联盟（页面不存在）">财政联盟</a></span></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="border-bottom:1px solid #99f;text-align:center;"><a href="/wiki/%E8%B4%A7%E5%B8%81%E6%94%BF%E7%AD%96" title="货币政策">货币政策</a></div><div class="sidebar-list-content mw-collapsible-content hlist"><span class="nowrap"><a href="/wiki/%E8%B2%A8%E5%B9%A3%E4%BE%9B%E6%87%89%E9%87%8F" title="貨幣供應量">货币供应</a> ·</span> <span class="nowrap"> <a href="/wiki/%E5%88%A9%E7%8E%87" title="利率">利率</a><br /><a href="/wiki/%E8%B2%A8%E5%B9%A3%E5%9F%BA%E6%95%B8" title="貨幣基數">货币基数</a> ·</span> <span class="nowrap"> <a href="/wiki/%E8%B4%B4%E7%8E%B0%E7%AA%97%E5%8F%A3" title="贴现窗口">贴现窗口</a><br /><a href="/wiki/%E5%AD%98%E6%AC%BE%E6%BA%96%E5%82%99%E9%87%91%E6%AF%94%E7%8E%87" title="存款準備金比率">存款准备金比率</a><br /><a href="/wiki/%E5%AD%98%E6%AC%BE%E6%BA%96%E5%82%99%E9%87%91" class="mw-redirect" title="存款準備金">存款准备金</a> ·</span> <span class="nowrap"> <a href="/wiki/%E9%BB%84%E9%87%91%E5%82%A8%E5%A4%87" class="mw-redirect" title="黄金储备">黄金储备</a><br /><a href="/w/index.php?title=%E8%B4%A7%E5%B8%81%E5%BD%93%E5%B1%80&action=edit&redlink=1" class="new" title="货币当局（页面不存在）">货币当局</a> <small>(<a href="/wiki/%E4%B8%AD%E5%A4%AE%E9%93%B6%E8%A1%8C" title="中央银行">中央银行</a></small> ·</span> <span class="nowrap"><small><a href="/wiki/%E8%81%94%E7%B3%BB%E6%B1%87%E7%8E%87%E5%88%B6" class="mw-redirect" title="联系汇率制">联系汇率制</a>)</small><br /><a href="/w/index.php?title=%E8%B4%A7%E5%B8%81%E8%81%94%E7%9B%9F&action=edit&redlink=1" class="new" title="货币联盟（页面不存在）">货币联盟</a></span></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="border-bottom:1px solid #99f;text-align:center;"><span class="ilh-all" data-orig-title="贸易政策" data-lang-code="en" data-lang-name="英语" data-foreign-title="Commercial policy"><span class="ilh-page"><a href="/w/index.php?title=%E8%B4%B8%E6%98%93%E6%94%BF%E7%AD%96&action=edit&redlink=1" class="new" title="贸易政策（页面不存在）">贸易政策</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Commercial_policy" class="extiw" title="en:Commercial policy"><span lang="en" dir="auto">Commercial policy</span></a></span>）</span></span></div><div class="sidebar-list-content mw-collapsible-content hlist"><span class="nowrap"><a href="/wiki/%E5%85%B3%E7%A8%8E" title="关税">关税</a> ·</span> <span class="nowrap"> <a href="/wiki/%E9%9D%9E%E5%85%B3%E7%A8%8E%E5%A3%81%E5%9E%92" class="mw-redirect" title="非关税壁垒">非关税壁垒</a><br /><a href="/wiki/%E5%87%80%E5%87%BA%E5%8F%A3" class="mw-redirect" title="净出口">净出口</a> ·</span> <span class="nowrap"> <a href="/wiki/%E8%B2%BF%E6%98%93%E5%88%A9%E5%BE%97" title="貿易利得">贸易利得</a><br /><a href="/w/index.php?title=%E8%B4%B8%E6%98%93%E5%88%9B%E9%80%A0&action=edit&redlink=1" class="new" title="贸易创造（页面不存在）">贸易创造</a> ·</span> <span class="nowrap"> <a href="/w/index.php?title=%E8%B4%B8%E6%98%93%E8%BD%AC%E7%A7%BB&action=edit&redlink=1" class="new" title="贸易转移（页面不存在）">贸易转移</a><br /><a href="/wiki/%E8%B4%B8%E6%98%93%E4%BF%9D%E6%8A%A4%E4%B8%BB%E4%B9%89" title="贸易保护主义">贸易保护主义</a> ·</span> <span class="nowrap"><a href="/wiki/%E8%87%AA%E7%94%B1%E8%B4%B8%E6%98%93" class="mw-redirect" title="自由贸易">自由贸易</a><br /><a href="/w/index.php?title=Category:%E5%90%84%E5%9B%BD%E5%95%86%E5%8B%99%E9%83%A8%E9%97%A8&action=edit&redlink=1" class="new" title="Category:各国商務部门（页面不存在）">商務部</a> ·</span> <span class="nowrap"><a href="/wiki/%E8%B4%B8%E6%98%93%E5%A3%81%E5%9E%92" class="mw-redirect" title="贸易壁垒">贸易壁垒</a></span></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="border-bottom:1px solid #99f;text-align:center;"><a href="/w/index.php?title=%E6%94%BF%E5%BA%9C%E6%94%B6%E5%85%A5&action=edit&redlink=1" class="new" title="政府收入（页面不存在）">收入</a>与<a href="/w/index.php?title=%E6%94%BF%E5%BA%9C%E6%94%AF%E5%87%BA&action=edit&redlink=1" class="new" title="政府支出（页面不存在）">支出</a></div><div class="sidebar-list-content mw-collapsible-content hlist"><a href="/w/index.php?title=%E6%94%BF%E5%BA%9C%E6%94%B6%E5%85%A5&action=edit&redlink=1" class="new" title="政府收入（页面不存在）">收入</a>与<a href="/w/index.php?title=%E6%94%BF%E5%BA%9C%E6%94%AF%E5%87%BA&action=edit&redlink=1" class="new" title="政府支出（页面不存在）">支出</a></div></div></td> </tr><tr><td class="sidebar-navbar" style="line-height:1.6"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84244141"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:%E5%85%AC%E5%85%B1%E8%B4%A2%E6%94%BF" title="Template:公共财政"><abbr title="查看该模板">查</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:%E5%85%AC%E5%85%B1%E8%B4%A2%E6%94%BF" title="Template talk:公共财政"><abbr title="讨论该模板">论</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:%E7%BC%96%E8%BE%91%E9%A1%B5%E9%9D%A2/Template:%E5%85%AC%E5%85%B1%E8%B4%A2%E6%94%BF" title="Special:编辑页面/Template:公共财政"><abbr title="编辑该模板">编</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>物業稅</b>、<b>房地產稅</b>、<b>不動產稅</b>是<a href="/wiki/%E6%94%BF%E5%BA%9C" title="政府">政府</a>向<a href="/wiki/%E5%9C%B0%E7%94%A2" class="mw-redirect" title="地產">地產</a>物業徵收的一種<a href="/wiki/%E8%B4%A2%E4%BA%A7%E7%A8%8E" class="mw-redirect" title="财产税">財產稅</a>，通常向物業的業主或租戶等使用者徵收。負責徵收物業稅的政府機構可能會對物業進行估值，並以物業價值的一個<a href="/wiki/%E7%99%BE%E5%88%86%E6%AF%94" title="百分比">百分比</a>作為應繳的物業稅額。世界各國徵收物業稅的方式及稅率各有不同，比如德国目前会根据一个历史上的平均价格数据和地方政府的乘数来收取物业税<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup>。 </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="中國大陸的物業稅"><span id=".E4.B8.AD.E5.9C.8B.E5.A4.A7.E9.99.B8.E7.9A.84.E7.89.A9.E6.A5.AD.E7.A8.85"></span>中國大陸的物業稅</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E7%89%A9%E6%A5%AD%E7%A8%85&action=edit&section=1" title="编辑章节：中國大陸的物業稅"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>在<a href="/wiki/%E4%B8%AD%E5%9B%BD%E5%A4%A7%E9%99%86" title="中国大陆">中国大陆</a>，物業稅是一種新生事物，它跟現行房產稅、<a href="/w/index.php?title=%E5%9F%8E%E5%B8%82%E6%88%BF%E5%9C%B0%E7%94%A2%E7%A8%85&action=edit&redlink=1" class="new" title="城市房地產稅（页面不存在）">城市房地產稅</a>、<a href="/wiki/%E5%A2%9E%E5%80%BC%E7%A8%8E" title="增值税">土地增值稅</a>以及<a href="/w/index.php?title=%E5%9C%9F%E5%9C%B0%E5%87%BA%E8%AE%93%E9%87%91&action=edit&redlink=1" class="new" title="土地出讓金（页面不存在）">土地出讓金</a>等都各有異，也有同。物業稅定義還在學術探討階段。<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup>1986年9月15日，国务院发布中华人民共和国房产税暂行条例。 </p><p>2011年1月8日，中华人民共和国房产税暂行条例修订<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup>。 </p><p>2011年1月27号，上海市政府出台个人住房征收房产税试点规定<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup>，要求以家庭为单位，第一套房不论面积大小，免征房产税；第二套及以上新购住房，人均60平方米以上部分将征收房产税。适用税率暂定为0.6%，但对应税住房每平方米市场交易价格低于上海市上年度新建商品住房平均销售价格2倍(含2倍)的，税率可暂减为0.4%。<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>2011年1月27号，重庆市启动了改革试点工作，房产税征税对象包括：对于独栋别墅，不管存量房还是增量房，均要征税；对于房价达到当地均价两倍以上的高档公寓也将征税。此外，对于在重庆无户口、无工作、无投资的“三无”人员，购买两套以上住房的，从第二套开始征收房产税<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup>。 </p><p>2021年10月23日，第十三届全国人民代表大会常务委员会第三十一次会议决定授权国务院在部分地区开展房地产税改革试点工作<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup>。 </p> <div class="mw-heading mw-heading2"><h2 id="香港的房地產稅"><span id=".E9.A6.99.E6.B8.AF.E7.9A.84.E6.88.BF.E5.9C.B0.E7.94.A2.E7.A8.85"></span>香港的房地產稅</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E7%89%A9%E6%A5%AD%E7%A8%85&action=edit&section=2" title="编辑章节：香港的房地產稅"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>香港的房地產稅在可分為<a href="/wiki/%E9%A6%99%E6%B8%AF%E5%B7%AE%E9%A4%89" title="香港差餉">差餉</a>、<a href="/wiki/%E9%A6%99%E6%B8%AF%E5%9C%B0%E7%A7%9F" title="香港地租">地稅或地租</a>（視乎適用條例）兩種物業稅項。<a href="/wiki/%E5%B7%AE%E9%A4%89%E7%89%A9%E6%A5%AD%E4%BC%B0%E5%83%B9%E7%BD%B2" title="差餉物業估價署">差餉物業估價署</a>每年會為物業評估應課差餉租值，並按其租值每年課以5%的差餉，分四季繳交。另外有關物業視乎規管其地契的適用條例，亦須按地契條款向<a href="/wiki/%E5%9C%B0%E6%94%BF%E7%B8%BD%E7%BD%B2" title="地政總署">地政總署</a>繳交地稅，或者按<a href="/wiki/%E4%B8%AD%E8%8B%B1%E8%81%AF%E5%90%88%E8%81%B2%E6%98%8E" title="中英聯合聲明">中英聯合聲明</a>的規定按其應課差餉租值每年課以3%的地租，並與差餉一併繳交。 </p><p>至於在香港被稱為「物業稅」的稅項，其實是針對出租物業收入課稅的<a href="/wiki/%E5%85%A5%E6%81%AF%E7%A8%85" class="mw-redirect" title="入息稅">入息稅</a>。根據香港《<a href="/wiki/%E9%A6%99%E6%B8%AF%E7%A8%85%E5%8B%99%E6%A2%9D%E4%BE%8B" class="mw-redirect" title="香港稅務條例">稅務條例</a>》第112章，第5B條《物業稅的徵收》，<a href="/wiki/%E9%A6%99%E6%B8%AF" title="香港">香港</a>的物業稅是一種<a href="/wiki/%E7%9B%B4%E6%8E%A5%E7%A8%85" title="直接稅">直接稅</a>的<a href="/wiki/%E5%85%A5%E6%81%AF%E7%A8%85" class="mw-redirect" title="入息稅">入息稅</a>，業主只是持有香港物業是不會被課稅。如物業被租出而產生的代價收入，則會按該課稅年度代價收入的八成淨金額（即是“應評稅淨值”）徵收物業稅。 </p> <div class="mw-heading mw-heading2"><h2 id="台灣的物業稅"><span id=".E5.8F.B0.E7.81.A3.E7.9A.84.E7.89.A9.E6.A5.AD.E7.A8.85"></span>台灣的物業稅</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E7%89%A9%E6%A5%AD%E7%A8%85&action=edit&section=3" title="编辑章节：台灣的物業稅"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>在台灣，物業稅包括<a href="/wiki/%E6%88%BF%E5%B1%8B%E7%A8%8E" class="mw-redirect" title="房屋税">房屋稅</a>、<a href="/wiki/%E5%9C%B0%E5%83%B9%E7%A8%85" title="地價稅">地價稅</a>、<a href="/wiki/%E5%9C%9F%E5%9C%B0%E5%A2%9E%E5%80%BC%E7%A8%85" class="mw-redirect" title="土地增值稅">土地增值稅</a>、契稅以及<a href="/wiki/%E5%A5%A2%E4%BE%88%E7%A8%85" title="奢侈稅">奢侈稅</a>等。 </p> <div class="mw-heading mw-heading3"><h3 id="房屋稅"><span id=".E6.88.BF.E5.B1.8B.E7.A8.85"></span>房屋稅</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E7%89%A9%E6%A5%AD%E7%A8%85&action=edit&section=4" title="编辑章节：房屋稅"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>房屋稅在台灣屬於地方稅，由地方政府課徵，房屋稅是對房屋所有人在持有期間所課徵的財產稅，課稅範圍包括房屋及附屬於該房屋並增加其使用價值之建築物。所謂的房屋，除一般通稱的房屋外，尚包含其他形狀特殊而供住宅、工作、營業等固定於土地上的建築物在內，如夾層房屋及各種形狀之散裝倉庫、油槽及加油亭等均是，稅率根據用途（自住、住家用途、營業用途），以及持有戶數而有所不同。 </p> <dl><dd>房屋稅 = 房屋課稅現值 * 稅率 <dl><dd>房屋課稅現值 = 核定單價 × 面積 ×（1 - 折舊率 × 折舊年數）× 街路等級調整率（地段率）</dd> <dd>核定單價 = 標準單價 ×（1 ± 各加減項之加減率）± 樓層高度之超高或偏低價</dd></dl></dd></dl> <div class="mw-heading mw-heading3"><h3 id="地價稅"><span id=".E5.9C.B0.E5.83.B9.E7.A8.85"></span>地價稅</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E7%89%A9%E6%A5%AD%E7%A8%85&action=edit&section=5" title="编辑章节：地價稅"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r85099211">.mw-parser-output .hatnote{font-size:small}.mw-parser-output div.hatnote{padding-left:2em;margin-bottom:0.8em;margin-top:0.8em}.mw-parser-output .hatnote-notice-img::after{content:"\202f \202f \202f \202f "}.mw-parser-output .hatnote-notice-img-small::after{content:"\202f \202f "}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}body.skin-minerva .mw-parser-output .hatnote-notice-img,body.skin-minerva .mw-parser-output .hatnote-notice-img-small{display:none}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">主条目：<a href="/wiki/%E5%9C%B0%E5%83%B9%E7%A8%85" title="地價稅">地價稅</a></div> <div class="mw-heading mw-heading2"><h2 id="美国的房產稅"><span id=".E7.BE.8E.E5.9B.BD.E7.9A.84.E6.88.BF.E7.94.A2.E7.A8.85"></span>美国的房產稅</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E7%89%A9%E6%A5%AD%E7%A8%85&action=edit&section=6" title="编辑章节：美国的房產稅"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>每年需要缴纳的基本税费有：房产税、物业费、房屋保险费，且因为房屋所在的地区、房屋物业类型等因素而有不同。 </p> <ul><li>房地产税（property tax或real estate tax），也称为物业税，或简称为地税，是地方针对房地产征收的郡税，市税，学区税的总称。美国各个州税率不同，在美国，只要你拥有房子，你就要交纳房地产税，在美国税率通常为1-3%，<a href="/wiki/%E5%8A%A0%E5%B7%9E" class="mw-redirect" title="加州">加州</a>大约在1.2-2.0%之间。<a href="/wiki/%E4%B9%94%E6%B2%BB%E4%BA%9A%E5%B7%9E" class="mw-redirect" title="乔治亚州">乔治亚州</a>是税比较低的地区，<a href="/wiki/%E4%BA%9A%E7%89%B9%E5%85%B0%E5%A4%A7" title="亚特兰大">亚特兰大</a>为例——每年约是房产估价的1%。 <ul><li>房產稅最低的是<a href="/wiki/%E9%98%BF%E6%8B%89%E5%B7%B4%E9%A9%AC%E5%B7%9E" class="mw-redirect" title="阿拉巴马州">阿拉巴马州</a>（0.32%）</li> <li>房產稅最高的是<a href="/wiki/%E5%BE%B7%E5%85%8B%E8%90%A8%E6%96%AF%E5%B7%9E" title="德克萨斯州">德克萨斯州</a>（1.76%）</li></ul></li> <li>房屋保险，一般的区域，一栋三十万到五十万的房子，它的房屋保险费每年通常在us$600到$900之间。</li> <li>社区费（如果是住宅大廈則称管理费、物业费）</li> <li>庭院的维护：一些地方政府会限制住宅前方草坪的高度、清潔</li></ul> <div class="mw-heading mw-heading2"><h2 id="参見"><span id=".E5.8F.82.E8.A6.8B"></span>参見</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E7%89%A9%E6%A5%AD%E7%A8%85&action=edit&section=7" title="编辑章节：参見"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/%E5%9C%B0%E7%A7%9F" title="地租">地租</a></li> <li><a href="/wiki/%E5%BE%9E%E5%83%B9%E7%A8%85" title="從價稅">从价税</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="参考资料"><span id=".E5.8F.82.E8.80.83.E8.B5.84.E6.96.99"></span>参考资料</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E7%89%A9%E6%A5%AD%E7%A8%85&action=edit&section=8" 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style="display:none;"> </span></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><cite class="citation news"><a rel="nofollow" class="external text" href="http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c28479821/content.html">中华人民共和国房产税暂行条例</a>. <span class="reference-accessdate"> [<span class="nowrap">2021-10-23</span>]</span>. （原始内容<a rel="nofollow" class="external text" href="https://web.archive.org/web/20211023194333/http://www.chinatax.gov.cn/chinatax/n810341/n810825/c101434/c28479821/content.html">存档</a>于2021-10-23）.</cite><span title="ctx_ver=Z39.88-2004&rfr_id=info%3Asid%2Fzh.wikipedia.org%3A%E7%89%A9%E6%A5%AD%E7%A8%85&rft.atitle=%E4%B8%AD%E5%8D%8E%E4%BA%BA%E6%B0%91%E5%85%B1%E5%92%8C%E5%9B%BD%E6%88%BF%E4%BA%A7%E7%A8%8E%E6%9A%82%E8%A1%8C%E6%9D%A1%E4%BE%8B&rft.genre=article&rft_id=http%3A%2F%2Fwww.chinatax.gov.cn%2Fchinatax%2Fn810341%2Fn810825%2Fc101434%2Fc28479821%2Fcontent.html&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal" class="Z3988"><span style="display:none;"> </span></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><cite class="citation web">上海市人民政府. <a rel="nofollow" class="external text" href="https://shanghai.chinatax.gov.cn/zcfw/zcfgk/dcs/201101/t305661.html">关于印发《上海市开展对部分个人住房征收房产税试点的暂行办法》的通知</a>. 国家税务总局上海市税务局. <span class="reference-accessdate"> [<span class="nowrap">2024-08-29</span>]</span>. （原始内容<a rel="nofollow" class="external text" href="https://web.archive.org/web/20240829025802/https://shanghai.chinatax.gov.cn/zcfw/zcfgk/dcs/201101/t305661.html">存档</a>于2024-08-29）.</cite><span title="ctx_ver=Z39.88-2004&rfr_id=info%3Asid%2Fzh.wikipedia.org%3A%E7%89%A9%E6%A5%AD%E7%A8%85&rft.atitle=%E5%85%B3%E4%BA%8E%E5%8D%B0%E5%8F%91%E3%80%8A%E4%B8%8A%E6%B5%B7%E5%B8%82%E5%BC%80%E5%B1%95%E5%AF%B9%E9%83%A8%E5%88%86%E4%B8%AA%E4%BA%BA%E4%BD%8F%E6%88%BF%E5%BE%81%E6%94%B6%E6%88%BF%E4%BA%A7%E7%A8%8E%E8%AF%95%E7%82%B9%E7%9A%84%E6%9A%82%E8%A1%8C%E5%8A%9E%E6%B3%95%E3%80%8B%E7%9A%84%E9%80%9A%E7%9F%A5&rft.au=%E4%B8%8A%E6%B5%B7%E5%B8%82%E4%BA%BA%E6%B0%91%E6%94%BF%E5%BA%9C&rft.genre=unknown&rft.jtitle=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E4%B8%8A%E6%B5%B7%E5%B8%82%E7%A8%8E%E5%8A%A1%E5%B1%80&rft_id=https%3A%2F%2Fshanghai.chinatax.gov.cn%2Fzcfw%2Fzcfgk%2Fdcs%2F201101%2Ft305661.html&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal" class="Z3988"><span style="display:none;"> </span></span></span> </li> <li 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