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一、税种设置 (一)所得税哥伦比亚于十六世纪沦为西班牙殖民地,1819年获得正式独立,1825年国会通过了所得税法,在随后的一百年里,所得税法基本没有变动,直到1935年,所得税法才逐步完善。1986年,为大力发展对济、加强税收工作和增加财政收入的需要,哥伦比亚对所得税制进行了重要改革,主要有三个方面:一是降低所得税率,公司所得税率从40%降为30%,个人所得税把过去100美元的起征点改为400美元;二是简化申报制度,提高工作效率,改变税务人员的形象;三是电脑的使用,强化了征管和审计的手段,增加了税法的刚性。改革后所得税收入逐年提高l,1989年已达12622.3亿比索,其中70％是公司所得税30％是个人所得税。所得税占全国税收收入的60%,占国民生产总值的5—6%。
I. Tax Types (I) Income Tax Colombia became a Spanish colony in the 16th century and became officially independent in 1819. The income tax law was passed by Congress in 1825. In the ensuing hundred years, the income tax law remained basically unchanged until 1935, Income tax law was gradually improved. In 1986, in order to vigorously develop economy, strengthen tax revenue and increase revenue, Colombia has made major reforms to the income tax system. There are three major aspects: First, to reduce the income tax rate and to reduce the corporate income tax rate from 40% to 30% The personal income tax has changed the threshold of the past 100 U.S. dollars to 400 U.S. dollars. The second is simplifying the reporting system, improving work efficiency and changing the image of tax officers. Third, the use of computers has strengthened the tools of tax collection and auditing and increased the tax system’s rigidity . After the reform income tax revenue increased year by year l, 1,262.23 billion pesos in 1989, of which 70% of corporate income tax is 30% personal income tax. Income tax accounts for 60% of the national tax revenue, accounting for 5-6% of the GNP.