Most&Least Taxed Nations - alextsaiboyi - Xuite 備份站)
Most Taxed Nations
No. 1: France
France reigned supreme as the most-taxed nation with a misery score of 166.8 for the past two years. But over the long haul, the country is getting slightly better for entrepreneurs-- France has shaved 26.3 off its misery score since 2000.
Most Taxed Nations
No. 2: Netherlands
Holland made a significant jump to the second most-taxed nation this year with a misery score of 157, a steep increase from 2007's score of 121.2, which placed them at No. 17. As with many other European countries, the increases are generally coming in individual income and social security taxes.
Most Taxed Nations
No. 3: Belgium
Belgium 's misery score of 156.4 has not changed since last year, but the country is being a little bit kinder to its taxpayers. Over the last eight years, the country's misery score has been reduced by 14.7 points.
Most Taxed Nations
No. 4: Sweden
While Sweden 's misery score increased slightly from 150.4 in 2007 to 153.4 in 2008, the country maintained its ranking as the fourth most-taxed nation for the fourth year in a row.
Most Taxed Nations
No. 5: China
Although China 's overall misery score of 152 stayed the same from the last year, a rapidly growing economy meant that total Chinese tax revenue increased by more than 30%.
Least Taxed Nations
No. 66: Qatar
With plans for a major reduction in Qatar 's corporate income tax, the world's least-taxed country will become an even more enticing spot for entrepreneurs. Qatar 's misery score decreased significantly, from 35 in 2007 to just 12 in 2008.
Least Taxed Nations
No. 65: United Arab Emirates
The oil-rich UAE's misery score has not budged since 2000, staying steady at 18th. However, this year, Qatar knocked the UAE from its spot as the least-taxed nation in world.
Least Taxed Nations
No. 64: Hong Kong
Low-tax champion Hong Kong uses rebates to keep its rates globally competitive. The city-state's actual misery score dropped two points this year, from 43.5 to 41.5.
Least Taxed Nations
No. 63: Georgia
The former Soviet republic maintained its 2007 score of 58 this year, and also sustained its spot as the fourth least-taxed nation.
在營利事業所得稅的部分，台灣現行的稅率是 25 ％，香港是 16.5 ％；新加坡則是看國庫的收支情形每年調整， 2008 年是 18 ％。在個人綜合所得稅的部分，台灣的最高稅率是 40 ％、香港是 17 ％、新加坡是 20 ％。至於遺產稅的部分，台灣的最高稅率是 50 ％；香港從 2006 年起廢除遺產稅；新加坡 2008 年 2 月 15 日 也跟進。