移动部门税收：刚果民主共和国的比较财政负担

Mobile Sector Taxation:Comparative Fiscal Burden in DRC Digital Infratructure Policy Brief June 2025 GSMA The GSMA is a global organisation unifyingthe mobile ecosystem to discover, developand deliver innovation foundational topositive business environments andsocietal change. Our vision is to unlockthe full power of connectivity so thatpeople, industry and society thrive.Representing mobile operators andorganisations across the mobile ecosystemand adjacent industries, the GSMA deliversfor its members across three broad pillars:Connectivity for Good, Industry Servicesand Solutions and Outreach. This activityincludes advancing policy, tackling today’sbiggest societal challenges, underpinningthe technology and interoperability thatmake mobile work and providing theworld’s largest platform to convene themobile ecosystem at the MWC and M360series of events. We invite you to find out more atwww.gsma.com Follow the GSMA onLinkedIn: GSMA Policy & RegulationX: @GSMAPolicy This policy brief has been prepared by the Digital Infrastructure Policy andRegulation team of GSMA to contribute to policy discussions on themobile sector and its fiscal framework. The views expressed herein do notnecessarily reflect those of the companies mentioned. The tax information, Average Effective Tax Rate (AETR) estimates, and taxbase analysis included in this document were provided by Ernst andYoung LLP, based on information available in 2024. The AETR analysis wasprepared specifically for the GSMA and cannot be relied upon by anyother third-party. Data and assumptions were drawn from various sources. Neither Ernst and Young LLP nor GSMA accepts responsibility for the useof this information by others. 1.Introduction The mobile telecommunications sector in the Democratic Republic ofCongo (DRC) faces a highly complex and burdensome taxenvironment. This includes numerous general and sector-specifictaxes and fees imposed on both consumers and operators. Suchcomplexity results in a high overall tax burden and significantlyincreases compliance costs for operators. These fiscal challengeshinder investment in infrastructure, limit network expansion, andreduce service quality, thereby slowing digital inclusion and broadersocioeconomic development. This brief assesses the fiscal burden on the mobile sector andcompares it with two other critical sectors in DRC: mining &extraction and retail finance. 2.High taxation of mobileconsumers and operators The table below outlines the various taxes and feesmobile operators in DRC must pay, both directly and onbehalf of their consumers. 3. Comparison of averageeffective tax rate To evaluate the tax burden across sectors, the AETR for a hypothetical representative firm was calculated for: 1. Mobile telecommunications These calculations used revenue, capex, and opexprofiles specific to each sector over the modellingperiod, along with the applicable tax regimes. Key metrics: AETR as a share of revenue:NPV of total tax payable / NPV of revenue (10% discount rate). AETR as a share of pre-tax profit:NPV of total tax payable / NPV of pre-tax profit (10% discount rate). Key findings The table below presents the estimated metrics. •Only 8% of the mobile sector’s tax burden is profit-based, with most taxes derived from revenue andother fixed sources. In contrast, profit-based taxescomprise 35% of the mining sector’s burden and54% for retail finance. Notably, the retail financesector faces no significant sector-specific taxes,with most of its tax obligations arising fromstandard corporate income taxes and labour-related contributions. •The mobile telecoms sector faces a notably higherAETR relative to pre-tax profit (91%) compared tomining (71%) and retail finance (34%). This elevatedburden is driven largely by sector-specific taxesand fees based on turnover rather than profit, aswell as upfront regulatory charges. •When tax contributions are compared with eachsector’s share of national GDP, the telecoms sectorcontributes disproportionately more. This is primarilydue to heavy sector-specific taxes and fees. •The mobile telecoms sector shares severalsimilarities with the mining and retail financeindustries. Like mining, it relies on limited publicresources and requires substantial upfrontcapital investment. Like retail finance, it operatesin concentrated markets and primarily servesconsumers. All three sectors also tend to have comparable operating margins. However,despite these commonalities—and themobile sector’s critical role in socioeconomicdevelopment, it is subject to a significantlyheavier tax burden than either mining orretail finance. 4.Taxation principles formobile sector Reforming the tax framework for the mobile sector can encouragegreater investment and improve sector performance. Key principlesinclude: Remove excise duty onmobile services:Eliminate the sector-specific Simplify thetax regime: Promote fair andbroad-based taxation:Shift toward a broad-based Streamline the mob