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Taxes in New Zealand are collected at a national level by the Inland Revenue Department (IRD) on behalf of the Government of New Zealand. National taxes are levied on personal and business income, and on the supply of goods and services. There is no capital gains tax, although certain "gains" such as profits on the sale of patent rights are deemed to be income – income tax does apply to property transactions in certain circumstances, particularly speculation. Local property taxes (rates) are managed and collected by local authorities. Some goods and services carry a specific tax, referred to as an excise or a duty, such as alcohol excise or gaming duty. These are collected by a range of government agencies such as the New Zealand Customs Service. There is no social security (payroll) tax or land tax in New Zealand. New Zealand went through a major program of tax reform in the 1980s. The top marginal rate of income tax was reduced from 66% to 33% (changed to 39% in April 2000, 38% in April 2009 and 33% on 1 October 2010) and corporate income tax rate from 48% to 33% (changed to 30% in 2008 and to 28% on 1 October 2010). Goods and services tax was introduced, initially at a rate of 10% (then 12.5% and now 15%, as of 1 October 2010). Tax reform continues in New Zealand. Issues include: *business taxes and the effect on productivity and competitiveness of NZ companies〔(NZ Government discussion document on business taxes )〕 *differences in the treatment of various types of investment income〔(NZ Government discussion document on taxation of investment income )〕 *international tax rules〔(NZ Government media release on forthcoming international tax review )〕 ==Individual income tax== New Zealand residents are liable for tax on their worldwide taxable income. In 2005–06, 43% of the New Zealand Government's core revenue ($22.9bn) came from individuals' income taxes.〔http://www.treasury.govt.nz/budget2005/taxpayers/ Key facts for taxpayers from the NZ Treasury website〕 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 New Zealand」の詳細全文を読む スポンサード リンク
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