缅甸政府部署战略提高税收

Govt deploys strategy to raise tax revenues@The Myanmar Times

Myanmar will implement plans to raise tax revenues in the coming years.“Our target is collect over 15 percent in taxes to GDP,” said U Min Htut, director general of the Internal Revenue Department under the Ministry of Planning and Finance.

缅甸将在未来几年实施税收计划。“我们的目标是将税收征收超过GDP 15％的税收，”规划和财政部国家税务局局长U Min Htut说。

The tax to GDP ratios of other ASEAN countries are all above 10pc, with Thailand topping the list at 17pc. The most Myanmar has ever achieved in terms of tax collection is just around 10pc of GDP in 2014-15. Since then, the country’s tax take has averaged 7pc-8pc of GDP, according to official data.

其他东盟国家的税收与国内生产总值的比率均高于10％，其中泰国的税率为17％。在2014 - 15年度，缅甸在税收方面所取得的成就仅为GDP的10％左右。根据官方数据，从那时起，该国的税收平均占GDP的7％至8％。

Notably, tax revenues have been falling short of government estimates of late. For the interim period between April and September, tax revenues totaled K1.9 trillion as of August, compared to the forecast of K2.9 trillion for the period before.

值得注意的是，税收收入一直没有达到政府最近的估计。在4月至9月的中期期间，截至8月份的税收收入总计为1.9万亿缅元，而此前的预测为2.9万亿缅元。

In 2018-19, the government expects to receive an estimated K7.6 trillion in tax revenues compared to K7.1 trillion in 2017-18.

在2018 - 19年，政府预计将获得约7.6万亿缅元的税收收入，相比之下，2017 - 18年将达到7.1万亿卢比。

Wider base

更广泛的基础

U Zaya Thu, a political and economic analyst, said Myanmar should widen its tax base to meet the needs of the country, particularly in education and healthcare, in the years ahead.

政治和经济分析师U Zaya Thu表示，缅甸应该在未来几年扩大其税基以满足该国的需求，特别是在教育和医疗保健方面。

“The Myanmar taxation system only focuses on those who are traditionally asked to pay taxes such as personal taxes and business taxes. The types of taxes need to be expanded so that the Internal Revenue Board (IRD) can reach as many people as it can. At the same time, we need to build up a tax-paying culture by giving incentives to encourage people to pay taxes.”

“缅甸的税收制度只关注那些传统上要求缴税的人，如个人所得税和营业税。税收类型需要扩大，以便国内税收委员会（IRD）能够尽可能多地接触到这些人。与此同时，我们需要通过鼓励人们纳税来建立纳税文化。”

There are currently 21 types of taxes in Myanmar. Between 2011 and 2015, Parliament approved changes to the income tax and commercial tax laws. In 2016, it approved the special commodities tax law.

目前缅甸有21种税种。2011年至2015年，议会批准了所得税和商业税法的变更。2016年，它批准了特殊商品税法。

Meanwhile, the Tax Management Bill is being debated in Parliament and it is expected to be approved in November.“After this is approved, we will submit a new Income Tax Bill which has already been finalised,” said U Min Htut.

与此同时，税收管理法案正在议会进行辩论，预计将于11月获得批准。“在获得批准后，我们将提交一份新的所得税法案，该法案已经最终确定，”U Min Htut说。

The government is also seeking more control over real estate monopolies and speculation on land prices.“A new bill for supervising property taxation is in the works and a draft has already been completed,” Deputy Minister U Maung Maung Win told parliament.

政府也在寻求对房地产垄断和土地价格投机的更多控制。“一项新的财产税监管法案正在起草中，草案已经完成。”副部长U Maung Maung Win告诉议会。

E-system

电子系统

This year, the tax collection system will be changed from the current paper-based system to a digital system.

今年，税收系统将从目前的纸质系统改为电子系统。

By switching to an electronic system, taxpayers can pay their taxes directly to the government, which is expected to encourage tax compliance and raise revenues, as taxes can now be paid much more conveniently, and reduce corruption.

通过转换到电子系统，纳税人可以直接向政府缴纳税款，这有望促进税收合规并增加收入，因为税收现在可以更方便地支付，并减少腐败。

“Now, the one thing left is to sign an agreement to buy the Integrated Tax Administration System software, which will be provided by Canada’s Sogema Technologies Inc,” said U Min Htut.

“现在，剩下的就是签署购买综合税务管理系统软件的协议，该软件将由加拿大的Sogema 技术公司提供，”U Min Htut说。

The IRD, which collects 80pc of the nation’s taxes, will obtain IT support after the agreement is signed this year, after which it will take another year to ready the new tax system.

税务局征收全国80%的税收，将在今年签署协议后获得IT支持，之后还需要一年时间来准备新的税收制度。

The new software will incorporate a system of self-assessment, under which taxpayers will compute their own taxes unlike before, when taxes payable were calculated by the IRD.

新软件将包括一个自我评估系统，根据该系统，纳税人将计算他们自己的税收，这与以前不同，当时应纳税额由税务局计算。

“We’re working to improve our services and tax collection system. If taxpayers do no not abide by the new system, legal action will be taken,” said U Min Htut.

“我们正在努力改善我们的服务和税收系统。如果纳税人不遵守新制度，将采取法律行动，”U Min Htut说。

“There will be fines for late tax payments and failure to register. But the aim of the new system is to enhance the government’s tax revenues and not to punish tax evaders,” he added.

“对于迟缴税款和未登记将会有罚款。但新制度的目的是提高政府的税收收入，而不是惩罚逃税者，”他补充说。