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一、东南亚租稅制度的特(?) 1.經济結構由租稅的历史,可以看出經济构造的发展阶段。今日先进諸国,其課稅制度,以所得課稅为对象,前乎此的时期,从原始产业时代以至于手工业时代,其課稅对象則为財物以及財物之交換,,現在东南亞地域之稅制,究竟是在那一个阶段,那是值得考查的。东南亞地域內之各国經济,大都依存于二、三种材料品,这就是所謂單一作物經济,緬甸、錫蘭、高棉、印度尼西亞、馬來亞、北婆罗州、菲律宾、巴基斯坦、印度、泰国都是这种类型的經济結构。从事于食粮及原材料的劳动者,約佔僱用总人数之70-90％。国民所得的60-70％亦依賴于这种單純生产。
First, the special tax system in Southeast Asia (?) 1. The economic structure from the tax history, we can see that the economic structure of the stage of development. Today’s advanced countries, the tax system, the income tax as the object, before this period, from the era of primitive industries and handicrafts era, the tax object is the exchange of goods and property, and now the tax system in Southeast Asia, What is at that stage, it is worth examining. The economies of various countries in Southeast Asia are mostly dependent on two or three kinds of material goods. This is the so-called single crop economy. Both Myanmar, Ceylon, Khmer, Indonesia, Malaya, North Borneo, the Philippines, Pakistan, India and Thailand This type of economic structure. The number of laborers engaged in food and raw materials accounts for about 70-90% of the total employed population. 60-70% of the national income also depends on such simple production.