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经合组织:2025年亚太地区税收统计报告:1990-2023年亚太地区个人所得税(中译版)(233页).pdf

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1、Revenue Statistics in Asia and the Pacific 2025Personal Income Taxation in Asia and the Pacific1990-2023Revenue Statistics in Asia and the Pacific2025PERSONAL INCOME TAXATION IN ASIA AND THE PACIFIC1990-2023This work is published under the responsibility of the Secretary-General of the OECD.The opin

2、ions expressed andarguments employed herein do not necessarily reflect the official views of the Member countries of the OECD or itsDevelopment Centre.This document,as well as any data and map included herein,are without prejudice to the status of or sovereignty overany territory,to the delimitation

3、 of international frontiers and boundaries and to the name of any territory,city or area.Please cite this publication as:OECD(2025),Revenue Statistics in Asia and the Pacific 2025:Personal Income Taxation in Asia and the Pacific,OECD Publishing,Paris,https:/doi.org/10.1787/6c04402f-en.ISBN 978-92-64

4、-64728-2(print)ISBN 978-92-64-98199-7(PDF)ISBN 978-92-64-52639-6(HTML)Revenue Statistics in Asia and the PacificISSN 2788-9351(print)ISSN 2788-936X(online)Photo credits:Cover kanzilyou/Getty images.Corrigenda to OECD publications may be found at:https:/www.oecd.org/en/publications/support/corrigenda

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根据报告的内容,本文主要概括了2023年亚太地区37个经济体的税收收入情况,包括税收占GDP的比重、税收结构、各级政府税收收入分配以及环境相关税收收入。主要数据如下: 1. 2023年,亚太地区37个经济体的税收占GDP的平均比重为19.6%,低于经合组织国家和拉丁美洲及加勒比地区的平均水平。 2. 2023年,亚太地区税收结构中,商品和服务税占50.2%,增值税占25.8%,个人所得税占16.5%,企业所得税占19.5%。 3. 2023年,亚太地区环境相关税收收入占税收总额的比重为1.5%。 4. 2023年,亚太地区税收收入中,中央政府占59.2%,地方政府占40.8%。 5. 2023年,非税收入占GDP的比重在所考察的经济体中普遍较低,最高不超过10%。 6. 2010-2023年,亚太地区税收占GDP的比重呈上升趋势,但增幅较小。
2023年亚太地区税收收入情况如何? 亚太地区税收结构有何特点? 亚太地区税收收入增长趋势如何?
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