Worldwide: 美洲的税制改革与挑战

Last Updated: February 5 2019
Article by Stacey Palker

2018年,许多税制改革条例、法律和法案已在美洲国家生效,而2019年将迎来更多变化。

税务环境多变而且充满挑战,新法律有可能导致合规成为全球企业的痛点。因此,及时跟进区域税务法例的修订能为您的公司带来优势。

巴西

巴西的税务条例经常作出变更,税务环境复杂。新总统雅伊尔·博尔索纳罗上任后有个大胆的税务计划,至今仍未落实。巴西的个人所得税有可能会统一为20%。该税务计划可能包括所得税豁免和修订增值税。潜在的新税制改革仍存有许多疑问,企业必须保持警惕,并了解其中的影响。

美国

美国对其税务制度进行了数十年来最大规模的改革,企业至今仍感受到改革带来的影响。美国的企业税率从35%降至21%,并且通过取消部分企业以往的税务减免来简化程序。美国推出了地域来源征税制度,企业能避免未来海外的净利被额外征税。在减低税率般的税务优惠下,美国公司能够在海外销售更多商品和服务,进而获得更高的收益。此外,个人所得税也有所更动。虽然仍保留了七个所得税的税级,但范围和税率均作出调整。这些改变对在美国经商的公司来说是绝佳的好处,但您也必须了解当中的挑战。

哥伦比亚

根据TMF Group 2018年金融复杂度指数哥伦比亚在94个国家中排名第六,是世界上税务条例和合规方面最复杂的国家之一。该国冀望通过改革降低部分的复杂性。税法(1943/2018法律)将会在未来两年逐步降低推定所得税。2022年,企业所得税税率也将降至30%。个人方面,预扣税和所得税的范围已由0%改为39%,比起以往的五个评估因素,现在只有三个,分别是股息、退休金和一般收入。增值税维持在19%,但商品名单和豁免的服务类别已有所不同。哥伦比亚也将开具电子发票列为较高纳税人的义务,并且会逐步在2019年年底扩至所有纳税人。

智利

为推行现代化和简化现有的企业税系统,以回归至单一和综合的系统,智利正在通过一项新的税制改革法案,业者可以从个人所得税减少企业税支付。这个倡议还包括促进增长的措施:购置固定资产的奖励、增值税的法律修订以及推行数码服务以增加税收。

墨西哥

墨西哥的新政府表明,联邦税的税率不会有显著改变,也不会在2019年征收新税。然而,在墨西哥北部边境城市则推出了财政刺激措施,其中包括:将增值税税率从16%降至8%,以及针对北部地区获得的所有收入征收企业税税率减免;目的是刺激和提升该区域的投资,同时创造新就业机会。另外,政府也建议简化税收,鼓励全国纳税。新政府仍坚持全面打击政府各级贪污,高级政治家和商人乃主要的审查目标。

库拉索

库拉索在2019年1月1日修订税务法律,这很大程度上将影响在国际营运的特别机制实体。这些改变主要由经济合作与发展组织(OECD)所提出的全球性税务合规所引导。在经济特区营运的公司和特许经营权公司将受到税务修订的影响,特别是库拉索的免税公司,日后必须在岛上展示实际的经济活动或实质内容。库拉索其他的报税要求还包括国别报告和最终实益拥有人披露。

多米尼加共和国

多米尼加共和国已颁布全新兼更有效率的税务系统。公司每月申报增值税时必须遵守几个要求及调整发票形式,协助减少扣税欺诈事件。多米尼加共和国将从2019年开始实施电子发票,帮助减少避税和逃税的忧虑。

哥斯达黎加

为提升国家收入,哥斯达黎加税务改革法例将在2019年7月生效。当中涉及许多改变,包括:从普通销售税转为增值税、纳入资本收入的新所得税法律、调整公共行政人员的薪资和制定财政责任法,以限制政府开销,以此作为提高经济增长的一种方式。

TMF Group

美洲区域的税制改革和法律变化,可能会对您的公司在所有司法管辖区确保合规构成挑战,本地伙伴正可以协助您解决难题。我们位于特定国家的专家不仅熟悉当地法律,同时能够为您提供业务上所需的税务和会计服务,让您可以专注于日常营运。欢迎 与我们联系

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