��¥��ΰ��Ͽ��й�˰��ȫ��ڶ�

��ա��˹��ȫ��2005˰��ָ��й�˰�񸺵��ȫ��ڶ��ߡ��Դˣ��Ҳ��¥��ΰ��ո��߼��ߣ��û��Ϣ��û�취�Դ��ۡ��ʾ��й�˰��Ӧ��֮�ߡ��й��ѧ�ƾ�ѧԺ��Ϊ��˹��һ��ҵ��˰��ʱ��õķ�ʽ��ȫ��й��˰��Զ��һЩ��Ҹߡ��й��ѧ��ʿ��ʦ��帻ȴ��˲�ͬ�Ĺ۵㣬��Ϊ��Ȼ��˹�ļ��㷽��Ƭ��ԣ��й�˰��ϸ�Ҳ��һ��ʵ��

��Ϣ��й�ר�ұ�ʾ��ӷ�׺��Ӵ��й�˰��ϸߵ�һ��Ҫԭ�򣬵�˰�ƽṹ��˰��ֶε��ͺ�Ҳ�ǵ��й��ҵ˰��ϸߵ�һ��Ҫԭ�򡣸�ר�ұ�ʾ��Ȼ��˹�ļ��㷽��Ǻܺ��Ǵ�ĳ��Ƕ�Ҳ˵��й�˰��ڷ�չ�й��ڱȽϸߵġ�

��˹��־��εó��ģ�

��Ϊ��˹��ļ��㷽��ǽ��ҵ��˰��˰��ֵ˰��˰�ֵ��˰�ʼ��һ�𣬵ó��˰��ҹ��ҵ��˰��˰��33%��˰��˰��45%��ó�160�Ľ��ۣ��ּ��㷽��ȫ��ڽ��˵��ҹ��ȫ��˰��籣��GDP֮�ȵĺ��˰��Ϊһ��׼��ǵĺ��˰��ֻ��25%��ң�һЩ��40%��ң��50%��ϵģ��ҹ��˰��϶��ǵڶ��ߡ��˹��־��л��ϯ��³�ͱ�ʾ��һָ��Ǹ��ݹ�˾��˰��˰��籣�𡢹�Ա�籣��˰�Լ��Ƹ�˰6��ܵó��ģ��й��ľ��ڸ��ٷ�չ��˰�񸺵�ָ��Ǳ��뾭��Ľ׶Σ��й��˰��Ա��Ϊģ��ġ�

��˰�ʵķ��Ƿ��

��Ը��˰Ϊ��ʹ�ҹ��е��˰��Ϊ45%��Ҳ��˵�ȹ��أ��˵��һ��ŷһЩ��ұ��ҹ��ߣ�50%��˰��Ҳ��ڡ��й��45%��˰�ʽ��ɸ�˰��Ǻ��ٵ�һ��֣��н10��Ԫ��ϣ��й��ǰ��20%��µ�˰�ʽ�˰�ġ��

��ڻ��˵��ҹ�Ŀǰ�涨��ҵ��ҵ��˰��˰��Ϊ33%��ʵ��Ǻܶ��ҵ�ǰ��18%��27%��˰�ʽ�˰�ġ��ھ��ÿ��˰��Ż��ҵ��˰��˰�ʸ��͡��ԣ��Ƚ�˰��ܽ��˰�ʣ��Ҫ��ʵ�ʽ��

��ƾ��ѧ˰��ϵ��־��ڶ��ڵĹ۵��ʾ��ͬ��˹��ȡ��˰�ʼ��˰��ܷ�ӳ��ʵ��˵��ܶ��ҵʵ��õĶ��33%��˰�ʡ��й۵��Ϊ��˹��ļ��㷽��籣�𡱵ȡ��ѡ��˰�ڣ��Ҳ�ǲ��Եġ�

��˰��׼��ȱ�ݣ�

��ҵ��ר�ұ�ʾ��˰��׼��ȱ�ݣ��ȣ��һ��ش��ʵ��У��ǳ��һ��ᱣ�Ͻɷѡ��ֽɷ��һЩ��Ҳ��˰�գ��֮Ϊ��˰��Payroll Tax��ʵ��Ͳ��Ե�˰�գ��˰��˰�ȣ��б��

��⣬��л��ʲ��Ӫ��ȡ��й��ʲ��Ȩ��ò��Ϊ��롣��й��أ��Ĳ��ռGDP�ı��˵ĳ̶ȡ��Ȼ��ˣ�Ϊ�˱ȽϵĹ�ƽ��Щ��ض�Ӧ��޳��

��й�ҵ��ר�ұ�ʾ��Ƚϸ��˰��Բ��Ե�˰��Ϊ׼��ܰ��ᱣ�Ͻɷѡ��ʲ��롣��߾��˸��ӣ�2002��ȫ��Ϊ29807��Ԫ��18607��Ԫ��У��ᱣ�ϽɷѸߴ�7503��Ԫ��Լ��޳��ȫ��˰��ռGDP�ı��½��19.1%��й��16.6%��Ըߡ��˰��ռGDP�ı��½��10.3%��Ѿ��Ե��й��11.4%��

��ȴʣ� �й� ˰�� ˰��

ת��

| ��

��ְ��	·ָ��	·��̬	·��	·��	·��	·��ϰ	�ʲ��ʦ	·ָ��	·��̬	·��	·��	·��ϰ
�м�ְ��	·ָ��	·��̬	·��	·��	·��	·��ϰ	�߼��ʦ	·ָ��	·��̬	·��	·��	·��ϰ
ע��ʦ	·ָ��	·��̬	·��	·��	·��	·��ϰ	��ƴ�ҵ�ʸ�	·ָ��	·��̬	·��	·��	·��ϰ
ע��˰��ʦ	·ָ��	·��̬	·��	·��	·��	·��ϰ	ACCA��	·ָ��	·��Ϣ	·��	·��	·��