香港公司注册费用 香港公司注册费用 香港公司注册费用
首页>资源助力>行业动态

资源助力

百慕大力争对商品和服务税实行更公平的税收制度

2018-01-22

百慕大的独立财政责任小组敦促进行进一步的税收改革,这是自新政府任命以来该岛首次对财政战略进行年度评估。
 
该小组由三名国际公共政策、金融和金融稳定领域的专家组成,并在2015年成立,负责审查、监测、评估和公开报告政府的财政改革进展情况。
 
尽管小组对改革持欢迎态度改革,致力于改善工资税,并对银行和保险征收新税,但该小组仍对税务专员办公室的资源仍然不足表示失望,即使该委员会去年曾建议增加拨款。该小组表示,这种需要应该被视为紧待解决的问题,并认为此类投资的收益将大幅增加。
 
该小组批评该岛国现行的税收结构过于侧重于对劳动力和商品的征税,并指出这对那些提供就业的企业征税是“不利的”,而那些没有实体经济的企业在很大程度上免除了税收。该小组称,随着百慕大作为跨国公司的相对优势,通过降低其他地方的公司税税率,工资税将成为一个日益成为问题的收入来源。
 
一项商品和服务税原计划在2017年开始实施,但是推迟到2018年4月1日,并在2017年的预算中。该小组表示,它仍认为需要更广泛征收商品和服务税。
 
该小组赞同政府对收入和财富不平等程度的担忧,建议采取财政措施解决这一问题,包括将股息收入作为工资支付形式的股息收入征税,以及进一步向资本征收巨额收入。它还呼吁对劳动力征收更多的累进税。
 
该小组表示,百慕大税务改革委员会将从专业和独立的外部建议中获益很多,这可能是通过建立政府与加勒比区域技术援助中心的持续合作达到的。
 
Bermuda Urged To Adopt Fairer Tax Regime With GST

Bermuda'sindependent Fiscal Responsibility Panel has urged further taxation reform, inits first annual assessment of the island's fiscal strategy since theappointment of a new government.

The Panel comprisesthree leading international experts in public policy, finance, and financialstability, and was established in 2015 to review, monitor, assess, and publiclyreport on the fiscal reform progress of the government.

While welcomingreforms to make payroll tax more progressive, and new taxes on banking andinsurance, the Panel expressed disappointment that the Office of the TaxCommissioner remains under-resourced, despite its recommendation last year thatfunding be increased. It said this needs to be addressed as a matter ofurgency, arguing that the revenue return from such investment would besignificantly greater.

The Panel criticizesthe island's current tax structure as excessively weighted towards the taxationof labor and goods, noting that this has the "perverse effect" oftaxing companies who create employment while leaving those without economicsubstance largely exempt from tax. It says payroll tax will become an increasinglyproblematic source of income as Bermuda's comparative advantage as a place forinternational companies to do business is eroded through reductions in rates ofcorporation tax elsewhere.

A goods and servicestax was scheduled to be introduced in 2017 but was delayed to April 1, 2018, inthe territory's 2017 Budget. The Panel said it continues to believe a broadergoods and services tax is needed.

Agreeing with theGovernment's concern about the degree of income and wealth inequality, thePanel recommended fiscal measures to address the issue, including taxation ofdividend income where dividends are being taken as a form of salary payment,and further general taxation of significant incomes from capital. It alsocalled for more progressive taxes on labor.

The Panel saidBermuda's Tax Reform Commission would greatly benefit from knowledgeable andindependent external advice, probably by building on the Government's ongoingcooperation with Caribbean Regional Technical Assistance Center.

By Courtesy of Lowtax.net