2025年亚太地区收入统计：亚太地区个人所得税

Revenue Statistics in Asiaand the Pacific2025PERSONAL INCOME TAXATION IN ASIAAND THE PACIFIC1990-2023 This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed andarguments employed herein do not necessarily reflect the official views of the Member countries of the OECD or itsDevelopment Centre.This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.Please cite this publication as:OECD (2025),Revenue Statistics in Asia and the Pacific 2025: Personal Income Taxation in Asia and the Pacific, OECDPublishing, Paris, https://doi.org/10.1787/6c04402f-en.ISBN 978-92-64-64728-2 (print)ISBN 978-92-64-98199-7 (PDF)ISBN 978-92-64-52639-6 (HTML)Revenue Statistics in Asia and the PacificISSN 2788-9351 (print)ISSN 2788-936X (online)Photo credits:Cover © kanzilyou/Getty images.Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2025Attribution 4.0 International (CC BY 4.0)This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. REVENUE STATISTICS IN ASIA AND THE PACIFIC 2025 © OECD 2025ForewordRevenue Statistics in Asia and the Pacific2025is a joint publication by the OECD Centre for Tax Policyand Administration and the OECD Development Centre with the co-operation of the Asian DevelopmentBank (ADB), the Pacific Islands Tax Administrators Association (PITAA), and the Pacific Community(SPC), and with financial support from the governments of Ireland, Japan, Luxembourg, the Netherlands,Norway, Spain, Sweden, Switzerland and the United Kingdom. It presents detailed, internationallycomparable data on tax revenues for 37 Asian and Pacific economies: Armenia, Australia, Azerbaijan,Bangladesh,Bhutan, Cambodia,the People’s Republic of China, the Cook Islands,Fiji,Georgia,HongKong(China)1,Indonesia,the Lao People’s Democratic Republic(Lao PDR), Malaysia, the Maldives, the Marshall Islands, Mongolia,Nauru,Niue,New Zealand,Pakistan,Papua New Guinea,the Philippines,Samoa,Singapore,the Solomon Islands, Sri Lanka, Thailand, Timor-Leste, Tokelau, Vanuatu and Viet Nam. It also providesinformation on non-tax revenues for Bhutan, Cambodia, the Cook Islands, Fiji, Hong Kong (China),Kazakhstan, Kyrgyzstan, Lao PDR, theMaldives, theMarshallIslands, Mongolia, Nauru, Niue, Pakistan,PapuaNewGuinea,theVanuatu and Viet Nam. Four of these economies are OECD members (Australia, Japan, Korea andNew Zealand). The approach used inRevenue Statistics in Asia and the Pacific is based on thewell-established methodology of theOECD Interpretative Guidewhich has become an essential referencesource for OECD member countries. Comparisons are also made with average revenue indicators forcountries in the OECD, Latin America and the Caribbean, and Africa.In this publication, the term “taxes” is confined to compulsory, unrequited payments to general government.As outlined in theOECD Interpretative Guide, taxes are “unrequited” in the sense that benefits providedby government to taxpayers are not normally in proportion to their payments. The OECD methodologyclassifies a tax according to its base: income, profits and capital gains (classified under heading 1000),payroll (heading 3000), property (heading 4000), goods and services (heading 5000) and other taxes(heading 6000). Compulsory social security contributions paid to general government are treated as taxesand are classified under heading 2000. Greater detail on the tax concept, the classification of taxes andthe accrual basi