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Taxation in Bhutan is conducted by the national government and by its subsidiary local governments. All taxation is ultimately overseen by the Bhutan Ministry of Finance, Department of Revenue and Customs, which is part of the executive Lhengye Zhungtshog (cabinet).〔〔〔〔 The modern legal basis for taxation in Bhutan derives from legislation. Several acts provide for taxation and enforcement only germane to their subject matter and at various levels of government, while a smaller number provide more comprehensive substantive tax law. As a result, the tax scheme of Bhutan is highly decentralized. The duty to pay taxes is affirmed by the Constitution of 2008 individually〔 as well as in commerce.〔 The Constitution also confirms the ability of local governments to raise taxes in accordance to laws passed by Parliament.〔 Under the Constitution, taxation is specifically disqualified as the subject of national referenda, leaving tax laws within the exclusive purview of Parliament.〔 ==Individual and corporate taxation== Bhutanese law generally provides for individual and corporate taxation based on income,〔 sales,〔 imports,〔 and movable and immovable property.〔〔 Bhutan has regulated corporations since 1989, most recently under the Companies Act of 2000. These regulations include taxation of corporate income.〔 As of 2011, Bhutan's Corporate Income Tax rate was 30 percent on net profits; in addition, the Business Income Tax was another 30 percent on net profits.〔(【引用サイトリンク】title=Bhutan Tax Structure )〕〔 In 2000, Bhutan enacted its Sales Tax and Customs Excise Act. The Act sets forth the duty to pay sales tax and excises on goods and services within Bhutan as well as customs on imports according to rates and schedules published by the Ministry of Finance. The Act also provides Department of Revenue and Customs agents broad authority to inspect, confiscate, demand accounting, and to detain, fine, and prosecute those who contravene the tax laws.〔 The Act also sets forth a procedural framework for resolving disputes, which may be appealed to the Royal Court of Justice.〔 The Income Tax Act of 2001 represents the first modern, comprehensive Act on income taxation in Bhutan, for both individuals and companies. The Act also provides for sales tax, bankruptcy, and administrative processes for hearing disputes. As of 2011, the Department of Revenue and Customs imposes no taxes on the first Nu.100,000 of income; taxes up to Nu.250,000 at 10%; up to Nu.500,000 at 15%; up to Nu.1,000,000 at 20%; and Nu.1,000,001 and above at 25%. In addition, property transfers are taxed at 5%. Rural taxes are also imposed on land, houses, and cattle. Other direct duties includes the motor vehicle tax, foreign travel tax, royalties, business and professional licenses, health contribution taxes, and municipal taxes.〔 As part of Bhutan's program of decentralization, local governments and municipalities – including dzongkhags, gewogs, and thromdes, have been authorized to collect property, services, and transactional taxes since at least 1991. Notably, the Local Government Act of 2009 allows thromdes (municipalities) to levy a separate tax on vacancy and underdevelopment.〔 Other legislation authorizes or imposes taxes against particular subject matter. For example, the Tobacco Control Act of 2010 requires persons importing tobacco to pay a tax and to furnish proof of payment upon demand. Like many such laws, the Tobacco Control Act defines a set of offenses and penalties for contravening its taxation provisions. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in Bhutan」の詳細全文を読む スポンサード リンク
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