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印尼总面积约200万平方公里,人口18000万。印尼过去曾是荷兰殖民地,于1949年独立,它的政治、法律、文化等方面均深受荷兰的影响。印尼财政收入全部依赖税收,在各项税收收入中,直接税收入占83％以上,间接税收入仅占16％以上。直接税收入以石油公司税为主,约占总收入的70%,不象其他经济发达国家以所得税为主。因此,印尼尚处于依赖天然资源的国家,没有较先进的工商税制,公司所得税、个人所得税、增值税等在税收收入中显得微不足道。
Indonesia has a total area of about 2 million square kilometers and a population of 180 million. It used to be a Dutch colony and was independent in 1949. Its political, legal, and cultural aspects are deeply influenced by the Netherlands. Indonesia’s fiscal revenue is entirely dependent on tax revenue. Of all tax revenues, direct tax revenue accounts for more than 83% and indirect tax revenue accounts for just over 16%. Direct tax revenue is mainly oil corporation tax, accounting for about 70% of the total income, unlike other economically developed countries with income tax. Therefore, Indonesia is still in a country that depends on natural resources. There is no more advanced industrial and commercial tax system. The income tax of the company, personal income tax and value-added tax are negligible in the tax revenue.