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菲律宾矿业政策--税收与费用相关规定 编辑词条

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词条标签:菲律宾,菲律宾政策,东盟百科,东盟博览会,东盟十国,东盟资讯,东盟百科信息网,asean

摘要

菲律宾拥有丰富的矿产资源,在世界矿产资源储量中占有重要的地位。根据菲律宾国家地质矿业局的数据,以单位面积矿产储量计算,菲律宾金矿储量居世界第三位、铜矿储量居世界第四位、镍矿储量居世界第五位、铬矿储量居世界第六位。

菲律宾矿业简介


  菲律宾拥有丰富的矿产资源,在世界矿产资源储量中占有重要的地位。根据菲律宾国家地质矿业局的数据,以单位面积矿产储量计算,菲律宾金矿储量居世界第三位、铜矿储量居世界第四位、镍矿储量居世界第五位、铬矿储量居世界第六位。

所得税


  在1987年综合投资法规定的优惠期以外,承包商须根据菲律宾国内税收法交纳所得税,通常为32%;

矿产品消费税


  承包商将依照国内税收法交纳矿产品消费税。通常依据矿产品实际总产值征收2%;

土地占用费


  承包商占用土地,如果是在矿储藏区内,按每年每公顷100比索征收。如果是在矿储藏区以外,勘探按每年每公顷10比索征收,采矿按每年每公顷50比索征收。环境和自然资源部可以根据情况提高该项费用。

矿业残渣和废弃物费


  由环境和自然资源部确定,并可以根据情况提高该项费用;

地方税


  公共税、不动产税和当地营业税等;

关税


  在进口机器和资本物资时需要支付3% 税率;

增值税


  进口除交纳关税外,还得交纳10%的增值税,出口产品可免收增值税等。
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创建者:大花
编辑次数:1次 历史版本
参与编辑人数:1位
创建时间:2012/3/31 10:32:02
最近更新时间:2012/3/31 10:32:02
浏览次数:72

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