62
重大改革
29%
全球税制动态
全球税务概览
公开速览全球税务工具中的主要税率与改革动态。
46
税率调整
21%
5
提案中
2%
102
稳定
47%
重点辖区
跨国企业常用观察市场的主要税率与改革标记
美国
USA · 北美
- 企业所得税
- 21%
- 增值税 / GST
- 不适用
- 个税最高档
- 37%
One Big Beautiful Bill Act (signed Jul 2025): permanent 100% bonus depreciation, GILTI renamed NCTI (deduction to 40%), BEAT held at 10%
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中国
CHN · 东亚
- 企业所得税
- 25%
- 增值税 / GST
- 13%
- 个税最高档
- 45%
Unified VAT Law takes effect 1 Jan 2026; fully digitalised e-fapiao rolled out nationwide from Dec 2024; small-business VAT relief extended to end-2027
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英国
GBR · 西欧
- 企业所得税
- 25%
- 增值税 / GST
- 20%
- 个税最高档
- 45%
Draft Finance Bill 2026-27 clauses published for technical consultation cover corporate, indirect, customs, and tax-administration reforms; final bill content remains pending
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德国
DEU · 西欧
- 企业所得税
- 30%
- 增值税 / GST
- 19%
- 个税最高档
- 45%
Cabinet-approved draft Annual Tax Act 2026 proposes WHT relief-process changes, minimum-tax amendments, electronic notices, and tax-interest/R&D credit updates
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法国
FRA · 西欧
- 企业所得税
- 25%
- 增值税 / GST
- 20%
- 个税最高档
- 45%
Exceptional CIT surtax on large companies (turnover >=EUR 1bn) extended to FY2026; effective rate up to ~36%
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日本
JPN · 东亚
- 企业所得税
- 30.6%
- 增值税 / GST
- 10%
- 个税最高档
- 45%
Pillar Two IIR effective for FY from Apr 2024, UTPR/QDMTT enacted in 2025 reform; 4% special defense surtax on CIT from FY beginning on/after 1 Apr 2026
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新加坡
SGP · 东南亚
- 企业所得税
- 17%
- 增值税 / GST
- 9%
- 个税最高档
- 24%
Pillar Two MTT (IIR) and Domestic Top-up Tax effective for FYs from 1 Jan 2025 under Multinational Enterprise (Minimum Tax) Act 2024
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中国香港特别行政区
HKG · 东亚
- 企业所得税
- 16.5%
- 增值税 / GST
- 不适用
- 个税最高档
- 17%
Refined foreign-source income exemption (FSIE) regime in force; 15% QDMTT/IIR for in-scope MNE groups from 2025
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印度
IND · 南亚
- 企业所得税
- 25.17%
- 增值税 / GST
- 18%
- 个税最高档
- 30%
GST 2.0 from 22 Sep 2025 collapsed slabs to 5%/18%/40%; foreign-company CIT cut 40%->35%
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巴西
BRA · 拉丁美洲
- 企业所得税
- 34%
- 增值税 / GST
- 不适用
- 个税最高档
- 27.5%
Dual VAT (CBS federal + IBS subnational) replacing PIS/COFINS/IPI/ICMS/ISS, phased 2026-2033; 1% test rate in 2026; 10% dividend WHT from 2026
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澳大利亚
AUS · 大洋洲
- 企业所得税
- 30%
- 增值税 / GST
- 10%
- 个税最高档
- 45%
Exposure draft Tax Reform No. 3 Bill 2026 covers negative-gearing and CGT reforms; consultation closed 21 Aug 2026 and final legislation remains pending
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加拿大
CAN · 北美
- 企业所得税
- 26.5%
- 增值税 / GST
- 5%
- 个税最高档
- 33%
Lowest federal PIT bracket cut to 14.5% (2025) and 14% (2026); new transfer pricing rules introduced 2025
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