荷兰为魔法教学免税

英语自学网

　　中秋节快到了，“单位发月饼也需缴个税”的消息让许多人都“很受伤”。除了月饼税，世界上很多国家在征税及免税方面都有很多匪夷所思的政策，一起来看一下吧!
        　　1. 中国征收“月饼税”
        　　Mooncake Tax
        　　Country: China
        　　Who's affected: Chinese pastry-lovers
        　　"Moon cake tax" became a buzz phrase on the Internet after the Beijing
newspaper the Mirror Evening News reported on the ramifications of the tax
changes on Friday。
        　　In a poll by weibo.com, which had attracted more than 5,000 respondents by
Sunday afternoon, 96 percent of those answering said they oppose moon cakes
being taxed。
        　　Most workers are unaware of such a tax, believing the moon cakes to be a
benefit, with no strings attached, a report of China National Radio said。
        　　An opinion piece on Sunday in the Qilu Evening News, in Jinan, East China's
Shandong province, said authorities had never explained the tax implications of
giving moon cakes, so they were responsible for public ignorance on the
matter。
        　　2. 瑞典向网络色情表演者征所得税
        　　Webcam Stripper
        　　Tax Country: Sweden
        　　Who's affected: Online pornographers
        　　The bottom line: The Swedish tax authority has apparently never heard of
the phrase "not safe for work." Last year, the Skatteverket began cracking down
on hundreds of online webcam strippers who had neglected to pay income taxes on
money received for their services. Dag Hardyson, head of the investigation, told
the BBC that initially the agency had difficulty identifying some of the
strippers and that automated software failed to adequately target the culprits,
but, "When we investigated the sites manually, it worked better."
        　　The Skatteverket estimates the lost revenue to be north of 40 million
Swedish kronor ($5.56 million). Hardyson's explanation probably raises more
questions than it answers: "They are young girls, we can see from the photos. We
think that perhaps they are not well informed about the rules." Creepy。
        　　3. 爱尔兰为艺术家免税
        　　Artistic Exemption
        　　Country: Ireland
        　　Who's affected: Authors, playwrights, other writers, composers, painters,
photographers, sculptors。
        　　The bottom line: Starving artists may be a popular romantic image, but
they're generally not given protected legal status, except in Ireland. A clause
in the Irish tax code makes income derived from the sale of art (including books
and other writings, plays, musical compositions, paintings or photos, and
sculptures) exempt from taxation. Introduced in 1969 by then-Finance Minister
Charles Haughey, the provision was created with the stated purpose of helping
would-be Joyces and Becketts who've fallen on hard times。
        　　After charges that not exactly down-at-the-heels groups like rock
supergroup U2 were paying no taxes on income of millions of euros, the rule was
modified in 2006, allowing only for 250,000 euros of income to fit under the
exemption (Bono and Co. subsequently moved their official base of operations to
the Netherlands). Last year, a report from Ireland's Commission on Taxation
labeled the exemption unfair, but attempts to repeal the rule were stopped. So
Ireland's penniless poets appear to be safe for now。
        　　4. 世界杯期间主办国在某些场所免税
        　　World Cup Tax Exemption
        　　Countries: World cup hosts
        　　Who's affected: South African residents, nonresidents
        　　The bottom line: South Africa is understandably thrilled to be hosting the
2010 World Cup, which opens June 11. A financial boost is expected as
infrastructure improvements reach a massive scale and thousands of foreign
tourists travel to the country to support their favorite teams. But because of
agreements that FIFA, the world's governing body for professional soccer,
requires of all World Cup host countries, the boon to the state's bottom line
will be minimal。
        　　Before accepting any country's host bid, FIFA demands significant tax
concessions. For its part, South Africa agreed to create a "tax bubble" around
stadiums and other official World Cup sites, making any income earned off goods
sold within them exempt from taxation. (Athletes, however, are not exempt from
taxation. The South African national team, in particular, gets the shaft:
They'll still pay normal income-tax rates, despite being participants。) Although
FIFA promotes soccer as a way to bridge global divisions, the organization
clearly isn't afraid to throw its weight around for its own benefit。
        　　5. 荷兰为魔法教学免税
        　　Presto ... Tax Breaks!
        　　Country: The Netherlands
        　　Who's affected: Witches and wizards
        　　The bottom line: Hogwarts it may not be, but a school in the Netherlands
provides tax-deductible course work on witchcraft. Margarita Rongen, the
headmistress of Heksehoeve (Dutch for "witch farmhouse")， offers a yearlong
curriculum in spell-casting, herbology, potions, and divination, among other
classes. The class clearly has a large following: Rongen has received
applications from as far away as Dubai。
        　　In a case brought before Dutch tax authorities in 2005 by pupil Maaike
Buurman, it was ruled that because the course was used "to extend her
professional knowledge" -- as a tax official put it to Reuters -- it was
eligible for a tax write-off. Buurman argued she enrolled in the school to help
her in teaching the history of the Middle Ages -- but of course, a witch would
say that。