【中國(guó)經(jīng)濟(jì)新聞聯(lián)播?北京訊 記者?張漢信】2019年2月，世界納稅人協(xié)會(huì)中國(guó)區(qū)域總代表劉鳳江主席轉(zhuǎn)來(lái)了國(guó)際納稅人領(lǐng)袖論壇每半月的通訊。中國(guó)經(jīng)濟(jì)新聞聯(lián)播網(wǎng)作為中國(guó)納稅人協(xié)會(huì)（籌委會(huì)）聯(lián)盟組織的成員，迅速開(kāi)辟了“中國(guó)納稅人”專業(yè)頻道，以更好地服務(wù)于國(guó)內(nèi)各級(jí)納稅人組織。下面是世界納稅人協(xié)會(huì)領(lǐng)袖論壇的最新一期內(nèi)容。中英文對(duì)照閱讀，以饗會(huì)員及廣大讀者！

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北美

引入碳稅法案后共和黨立法者啟動(dòng)立法

在佛羅里達(dá)州立法者簽署碳稅法案后，美國(guó)能源聯(lián)盟（一個(gè)自由市場(chǎng)能源組織）向魯尼贈(zèng)送了黃色背心。該法案于1月初在眾議院提出，要求對(duì)化石燃料生產(chǎn)商，進(jìn)口商和加工商征收15美元/噸的碳費(fèi)，每年費(fèi)用增加10美元。

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約翰·邁克菲因涉嫌加密稅偷稅漏稅而逃離美國(guó)

邁克菲還表示，他是美國(guó)國(guó)稅局的首要目標(biāo)，他四處張揚(yáng)“我在這里”，似乎并不懼怕國(guó)稅局知道他的行蹤。 邁克菲還表示，他認(rèn)為稅收是非法的，他“已經(jīng)支付了數(shù)千萬(wàn)美元的稅款，但沒(méi)有獲得任何等價(jià)服務(wù)。”

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加拿大新碳稅相關(guān)信息

有些東西即將更加昂貴，例如汽油和家用取暖燃料，但政府希望通過(guò)回扣來(lái)彌補(bǔ)這一點(diǎn)。

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潛在稅使墨西哥股權(quán)眾籌交易效率低下

墨西哥稅務(wù)機(jī)關(guān)尚未發(fā)布關(guān)于眾籌活動(dòng)的具體法律規(guī)范，以及針對(duì)整個(gè)金融技術(shù)部門的新法律仍然存在問(wèn)題，主要是圍繞著大眾資本籌集工具的。

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伊比利亞美洲

智利稅務(wù)局要求申報(bào)加密利潤(rùn)

智利稅務(wù)機(jī)構(gòu)Servicio de Impuestos Internos（SII）目前正在對(duì)通過(guò)銷售加密貨幣獲得的利潤(rùn)征收所得稅。

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巴西的Bolsonaro向達(dá)沃斯承諾改革養(yǎng)老金和稅收制度

巴西總統(tǒng)Jair Bolsonaro在瑞士達(dá)沃斯世界經(jīng)濟(jì)論壇年會(huì)上的講話中討論了養(yǎng)老金和稅收改革問(wèn)題，強(qiáng)調(diào)了其政府在打擊腐敗和有組織犯罪方面的努力。

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歐洲/歐亞

法國(guó)即將實(shí)施數(shù)字稅收

“我們正在制定一項(xiàng)影響互聯(lián)網(wǎng)服務(wù)公司的稅收，其全球銷售額超過(guò)7.5億歐元（8.5億美元），在法國(guó)超過(guò)2500萬(wàn)歐元，”經(jīng)濟(jì)和財(cái)政部長(zhǎng)Bruno Le Maire告訴周報(bào)《周日?qǐng)?bào)》。

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亞馬遜、臉書(shū)如何挑戰(zhàn)歐洲的數(shù)字稅收

根據(jù)稅務(wù)從業(yè)人員的說(shuō)法，六個(gè)歐洲國(guó)家面臨著對(duì)亞馬遜和臉書(shū)等科技巨頭的收入征收新數(shù)字稅的不可避免的法律挑戰(zhàn)。

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羅馬尼亞現(xiàn)在對(duì)加密收益征收10％的稅

截至1月20日，羅馬尼亞人必須就出售加密貨幣所產(chǎn)生的法定利潤(rùn)繳納10％的所得稅。

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達(dá)沃斯領(lǐng)導(dǎo)人表示，他們熱愛(ài)全球化，但他們實(shí)際上是喜歡對(duì)美國(guó)公司征稅

歐盟委員會(huì)的內(nèi)部智囊團(tuán)在會(huì)議開(kāi)幕式上發(fā)布了一份反映該主題的報(bào)告，表示歐洲“已成為全球合作，多邊主義和民主的旗手”，從不羞于錯(cuò)過(guò)一次自我推銷的機(jī)會(huì)。“ 但歐洲對(duì)美國(guó)科技公司的處理方式表明了...

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政府與經(jīng)合組織就數(shù)字稅收進(jìn)行“充分”合作

?財(cái)政部長(zhǎng)Paschal Donohoe表示，政府拒絕簽署歐盟數(shù)字稅收計(jì)劃，將與更廣泛的經(jīng)濟(jì)合作與發(fā)展組織（OECD）“充分”合作，因?yàn)樗Ｍ麨榧夹g(shù)團(tuán)體的國(guó)際稅收奠定基礎(chǔ)。

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塞浦路斯推出反避稅指令

公司間貸款利息新規(guī)定避稅指令于2017年7月1日生效，2019年將是塞浦路斯稅務(wù)機(jī)關(guān)應(yīng)用該新規(guī)的第一年。

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大洋洲

澳大利亞政府對(duì)空殼公司進(jìn)行打擊

（gig economy就是指大公司逐漸裁員縮減規(guī)模，大部分的工作交給了自由職業(yè)者接活做或是小團(tuán)隊(duì)承包做了。這是一個(gè)很明顯的趨勢(shì)，大公司逐漸只剩下核心管理層，公司只有一副骨架，工作都承包出去變成很多gig。）

1月23日，財(cái)政部發(fā)布了一份長(zhǎng)達(dá)15頁(yè)的關(guān)于新的共享經(jīng)濟(jì)報(bào)告制度的討論文件，概述了其計(jì)劃如何應(yīng)對(duì)“黑色經(jīng)濟(jì)”，并確保為大公司工作的自由職業(yè)者和小團(tuán)隊(duì)支付應(yīng)繳稅額。

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新西蘭的所得稅的世界排名

在135個(gè)國(guó)家的個(gè)人所得稅稅率清單中，新西蘭的稅率是第61位 - 顯著低于許多歐洲國(guó)家的稅率，遠(yuǎn)低于我們最近的鄰國(guó)澳大利亞。

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亞洲

中國(guó)新的稅制改革可以成為數(shù)字貨幣價(jià)值的催化劑

中國(guó)最近通過(guò)新規(guī)定，據(jù)報(bào)道，新規(guī)是為確保“超級(jí)富豪”全額繳納稅款。 在打破這一規(guī)則后，中國(guó)提請(qǐng)注意，數(shù)字貨幣和房地產(chǎn)可能會(huì)出現(xiàn)的購(gòu)買壓力。

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巴基斯坦財(cái)政部長(zhǎng)阿薩德·奧馬爾在國(guó)民議會(huì)中提出了小額預(yù)算

政府周三宣布了一項(xiàng)激勵(lì)措施以促進(jìn)制造業(yè)和出口，鼓勵(lì)低成本住房，促進(jìn)農(nóng)業(yè)融資，以促進(jìn)經(jīng)濟(jì)活動(dòng)。此外政府還便利經(jīng)營(yíng)，簡(jiǎn)化建立業(yè)務(wù)的程序，以及減少不同部門的稅收和關(guān)稅。

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印度預(yù)算為貧困農(nóng)民提供減稅和補(bǔ)貼

印度總理納倫德拉·莫迪領(lǐng)導(dǎo)的政府周五公布了針對(duì)小農(nóng)戶的現(xiàn)金補(bǔ)貼，為非在編工人提供養(yǎng)老金計(jì)劃，以及在中期預(yù)算中為中產(chǎn)階級(jí)增加一倍的稅收減免，旨在為5月份舉行的全國(guó)大選加強(qiáng)其人氣。

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馬來(lái)西亞財(cái)政稅收新紀(jì)錄緩解其預(yù)算壓力

去年馬來(lái)西亞的直接稅收入創(chuàng)新高，緩解了本來(lái)預(yù)計(jì)將達(dá)到五年來(lái)最高預(yù)算赤字的壓力。

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中東及北非

伊朗民眾加入加密貨幣貿(mào)易應(yīng)對(duì)美國(guó)制裁和惡性通貨膨脹

鑒于過(guò)去六個(gè)月一直困擾著伊朗的經(jīng)濟(jì)危機(jī)，許多伊朗人正在轉(zhuǎn)向加密貨幣貿(mào)易來(lái)持有數(shù)字資產(chǎn)，這種資產(chǎn)不會(huì)被任何中央當(dāng)局貶值或貨幣化。 在美國(guó)嚴(yán)厲的經(jīng)濟(jì)制裁引發(fā)的經(jīng)濟(jì)危機(jī)已經(jīng)開(kāi)始對(duì)普通民眾產(chǎn)生影響之后，許多人采取了這樣的行動(dòng)。

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特拉維夫以新的稅收打擊Airbnb經(jīng)營(yíng)者

以色列經(jīng)濟(jì)首都特拉維夫周一宣布計(jì)劃提高Airbnb等服務(wù)提供的短期住宿稅，以配合長(zhǎng)期住宿租金的增長(zhǎng)。

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監(jiān)管是否會(huì)限制南非的加密貨幣市場(chǎng)？

南非政府已經(jīng)公布了從加密貨幣行業(yè)從注冊(cè)流程開(kāi)始實(shí)施監(jiān)管行動(dòng)的計(jì)劃。

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非洲南撒哈拉地區(qū)的稅收做法與世界各地的稅收做法一致

稅收合規(guī)日益成為全球范圍內(nèi)的問(wèn)題，特別是在非洲的各國(guó)政府仍在制定最相關(guān)的法規(guī)。 普華永道的一份新報(bào)告表明，非洲大陸的整體稅務(wù)合規(guī)框架與全球的稅務(wù)合規(guī)框架一致，已有不同程度的實(shí)施。

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特別活動(dòng)

歡迎參加2019年ERB和摩爾多瓦的納稅人區(qū)域論壇?

歡迎參加悉尼第17屆世界納稅人大會(huì)

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北美自貿(mào)協(xié)定（USMCA）最新消息

特朗普向國(guó)會(huì)發(fā)送北美自貿(mào)協(xié)定的變化清單

特朗普政府正式向國(guó)會(huì)提交了其擬議的貿(mào)易政策變更清單，要求這份美國(guó)、墨西哥、加拿大之間的貿(mào)易協(xié)定生效。

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經(jīng)合組織（OECD）最新消息

經(jīng)合組織希望到2020年實(shí)現(xiàn)全球數(shù)字稅收

達(dá)沃斯論壇上，經(jīng)濟(jì)合作與發(fā)展組織（OECD）秘書(shū)長(zhǎng)安吉爾?古里亞（Angel Gurria）昨日表示，他希望今年能夠?yàn)榭萍季揞^的國(guó)際稅收問(wèn)題奠定基礎(chǔ)，對(duì)這些巨頭的國(guó)際稅收方案可能會(huì)在2020年生效。

對(duì)亞馬遜、谷歌和Facebook等美國(guó)科技巨頭征稅達(dá)成國(guó)際協(xié)定的可能性比較低，因?yàn)楦鲊?guó)都有可能單獨(dú)行動(dòng)，且歐洲在這個(gè)問(wèn)題上也存在分歧。

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法國(guó)領(lǐng)土監(jiān)視局（DST）最新消息

觀點(diǎn)：歐洲數(shù)字稅收針對(duì)美國(guó)公司

美國(guó)企業(yè)無(wú)疑在世界上處于領(lǐng)先地位，其創(chuàng)造了最新的技術(shù)和軟件，現(xiàn)在歐盟想要對(duì)此征稅。

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法國(guó)財(cái)政部長(zhǎng)再次推動(dòng)針對(duì)歐盟范圍的數(shù)字服務(wù)稅

在最近接受《周日?qǐng)?bào)》采訪時(shí)，法國(guó)財(cái)政部長(zhǎng)Bruno Le Maire表示，他預(yù)計(jì)歐盟將在3月底前就數(shù)字服務(wù)稅達(dá)成協(xié)議。

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碳稅最新消息

黃馬甲運(yùn)動(dòng)獲得動(dòng)力

幾個(gè)月來(lái)，每周末成千上萬(wàn)的沮喪的法國(guó)工人走上街頭參加黃馬甲運(yùn)動(dòng)，反對(duì)左派所支持的綠色稅 - 就能源問(wèn)題而言。

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貿(mào)易最新消息

歐盟 - 日本貿(mào)易協(xié)定生效

歐盟委員會(huì)主席讓-克洛德·容克說(shuō)：“歐洲和日本正向全世界傳遞未來(lái)開(kāi)放且公平貿(mào)易的信息。我們正在為6.35億人口和全球近三分之一國(guó)產(chǎn)開(kāi)辟新市場(chǎng)，這使歐洲和日本人民比以往任何時(shí)候都更加緊密?！?/p>

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跨太平洋伙伴關(guān)系協(xié)定（TPP）最新消息

特朗普總統(tǒng)簽署亞洲法后，美國(guó)有望重新加入TPP

特朗普先生在2018年的最后幾小時(shí)簽署了所謂的“亞洲再保險(xiǎn)倡議法”，該法案要求美國(guó)在印度-太平洋地區(qū)從安全到貿(mào)易繼續(xù)發(fā)揮強(qiáng)有力的作用。

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美國(guó)向WTO提出了70個(gè)關(guān)于中國(guó)補(bǔ)貼的問(wèn)題

世界貿(mào)易組織（World Trade Organization）周三發(fā)布的一份文件稱，美國(guó)指責(zé)中國(guó)將一些扭曲貿(mào)易的補(bǔ)貼計(jì)劃隱藏在國(guó)際監(jiān)督之下，同時(shí)披露其不需要的其他補(bǔ)貼計(jì)劃。

North America

Republican Lawmaker Trolled After Introducing Carbon Tax Bill.

The American Energy Alliance, a free-market energy organization, sent Rooney a yellow vest after the Florida lawmaker signed onto carbon tax legislation. The bill, which was introduced in the House of Representatives earlier in January, calls for a $15-per-ton carbon fee on fossil fuel producers, importers and processors, with the fee increasing by $10 every year.

John McAfee Flees U.S. for Alleged Crypto Tax Fraud.

McAfee also said he was a prime target for the IRS and seemingly dared the agency to come after him by saying here I am. McAfee further stated that taxation is illegal and he's paid tens of millions already and received jack shit in services.?

Everything you need to know about Canada's new carbon tax.

Some things are about to get more expensive, such as gasoline and home heating fuel. But the government wants to make up for that with rebates

Potential tax inefficiencies in equity crowdfunding transactions in Mexico.

Mexican tax authorities are still yet to issue

specific regulation surrounding crowdfunding activities, and with a new law addressing the financial technology sector at large, questions still remain surrounding the popular capital raising vehicle.?

Ibero-America

Chilean tax bureau requires crypto profits declared.

The Servicio de Impuestos Internos (SII), Chile's tax agency, is now implementing income taxes on profits made from selling cryptocurrencies.?

Brazil's Bolsonaro Promises Pension and Tax Reform to Davos Crowd.

Brazil President Jair Bolsonaro discusses pension and tax reforms and his administration's efforts to tackle corruption and organized crime in a speech at the World Economic Forum's annual meeting in Davos, Switzerland.?

Europe/Eurasia

France nears implementation of digital tax.

We are working on a tax that would affect internet service companies with global sales of more than 750 million euros ($850 million) and 25 million euros in France, Economy and Finance Minister Bruno Le Maire told the weekly newspaper Journal du Dimanche.

How Amazon, Facebook Could Challenge Europe's Digital Taxes.

Six European countries face inevitable legal challenges on new digital taxes they're imposing on the revenues of tech giants like Amazon.com Inc. and Facebook Inc., according to tax practitioners.

Romania now taxing crypto gains at 10%.

As of January 20, Romanians have to pay a 10% income tax on fiat profits made from selling cryptocurrencies.?

Davos leaders say they love globalization, but they truly love taxing American companies.

Never shy to miss an opportunity for a little self-promotion, the European Commission's internal think tank released a report at the opening of the conference reflecting on that theme, stating Europe has become the standard-bearer for global cooperation, multilateralism and democracy. But European treatment of American tech companies that are leading the charge on globalizing consumer practices demonstrates a commitment to anything but.

Government to engage 'fully' with OECD on digital tax.?

The Government, which has refused to sign up to an EU digital tax plan, will engage fully with the wider Organisation for Economic Co-operation and Development (OECD) as it looks to lay the foundations for an international tax on technology groups from as soon as next year, according to Minister for Finance Paschal Donohoe. Continue Reading

Cyprus Rolls Out Anti-Tax Avoidance Directive.

Avoidance Directive, 2019 will be the first year in which the Cyprus tax authorities have to deal with the new provisions for interest on back-to-back inter-company loans, which took effect on July 1, 2017. ?Continue Reading

Australasia

Australian Government gig economy crackdown.?

On 23 January, Treasury released a 15-page discussion paper on a new sharing economy reporting regime, outlining how it plans to tackle the black economy and ensure those undertaking work in the gig economy are paying the right amount of tax.

How New Zealand's income tax ranks against the world.

In a list of personal income tax rates of 135 countries, New Zealand's tax rate was the 61st highest - significantly lower than the likes of many European nations and much lower than our closest neighbour, Australia.?

Asia

New Tax Reforms in China Could Serve As Catalyst for Value of Digital Currencies.?

China recently passed on new rules. According to reports, the new rules are to ensure that the ultra-rich are paying their dues in full. After breaking down on this rule, she drew attention to the possible influx of buying pressure that digital currencies and real estate could see.?

Pakistani Finance Minister Asad Umar presents mini-budget in National Assembly.

The government on Wednesday announced an incentive package to boost manufacturing and exports, encourage low-cost housing and facilitate agricultural financing to boost economic activities, besides promoting ease of doing business, simplifying procedures for setting up businesses, and cutting taxes and duties in diverse sectors.?

India budget offers tax cuts, handouts for poor farmers.

Indian Prime Minister Narendra Modi's government on Friday announced cash handouts for small farmers, a pension scheme for informal workers and a doubling of tax relief for the lower middle class in an interim budget designed to shore up its popularity ahead of national elections due before May.

Trump, Xi, Trade, and the Need for a Second Stage of Pro-Market Economic Reform in China.?

Since trade promotes prosperity, I want increased market-driven, cross-border commerce between China and the United States. But you can see in this CNBC interview that I'm worried about achieving that outcome given protectionism from President Trump and mercantilism from President Xi in China.?

Record Malaysia Tax Revenue to Ease Pressure on Budget Deficit.

Malaysia's intake of direct taxes rose to a record last year, easing pressure on a budget deficit that's expected to mark a five-year high.

Middle East & North Africa

Iranians embrace cryptocurrency trading as Iran struggles to cope with US sanctions and hyperinflation.

In light of the economic crisis that has plagued Iran over the past six months, many Iranians are turning to trade cryptocurrencies to hold some form of digital assets that can't be devalued or demonetized by any central authority. Such a move on the part of many comes after the economic crisis, triggered by severe economic sanctions by the United States of America have started to take effect on the common populace. Continue Reading

Tel Aviv to hit Airbnb hosts with new tax.

Israel's economic capital Tel Aviv on Monday announced plans to raise taxes for short-term accommodation provided by services like Airbnb to match an increase in long-term rentals.?

Africa

Will Regulation Restrict The Cryptocurrency Market in South Africa??

The South African government has revealed plans to implement regulatory action in its cryptocurrency industry, by starting with a registration process.?

Sub-Saharan Africa's tax practices align with those across the world.

Tax compliance is an increasingly pertinent issue across the globe and particularly in Africa, where the most pertinent regulations are still being worked out by the various governments. A new PwC report suggests that the overall tax compliance frameworks on the continent are consistent with those across the globe with varying degrees of implementation.?