此次税制改革同步推出多项减负举措：政府取消1%新冠疫情健康复苏税，同时将国家健康保险税、教 育信托基金税与增值税税基重新挂钩，方便企业作进项税抵扣。增值税登记门槛也大幅提高，商品经营 企业年营业额达75万加纳塞地方需登记，较此前20万的标准显著上调，这将为数千家小微企业免除增值 税合规的行政负担。 针对市场担忧新税率推高物价、引发行业竞争失衡，加纳税务局回应称，当前市场的部分涨价现象，是 因部分商户未剔除旧税制下不可抵扣的进项税，直接在原有成本基础上计征新税率所致。该局强调，新 税制若依规执行，既不会推高消费价格，也不会扰乱市场竞争秩序。 （原标题：加纳税务局就新20%增值税率作出说明） 据"乐在线"2月12日报道，加纳税务局(GRA)对新的增值税(VAT)税率的实施情况作出进一步说明，明确 此次20%的增值税率为合并计征，由15%的标准增值税、2.5%的国家健康保险税和2.5%的教育信托基金 税构成，自2026年1月1日起正式生效，取代了此前因多项税费叠加、实际税率最高达21.9%的复杂税 制。 ...

Core Insights - The 2026 tax season has begun, and the IRS has issued warnings that some taxpayers may face various issues during the filing process [3][8] - For taxpayers who submit error-free returns and opt for direct deposit refunds, the tax processing may be relatively smooth [5][9] - The National Taxpayer Advocate has indicated that due to IRS staff reductions, taxpayers with issues in their filings may encounter greater challenges [5][9] IRS Operational Changes - The IRS had its largest workforce in years during the 2025 tax season, processing over 165 million individual tax returns with most taxpayers receiving timely refunds [3][8] - Entering 2026, the IRS has seen a significant operational shift, with a 27% reduction in staff and frequent management changes, alongside the implementation of complex tax law revisions from the Trump administration [3][8] - The IRS's customer service representative numbers have decreased by 22% in 2025, leading to concerns about the agency's ability to assist taxpayers effectively [11] Taxpayer Assistance and Challenges - The IRS is expected to assist taxpayers in fulfilling their tax obligations during the 2026 season, as stated by the IRS CEO [10] - Experts suggest that many taxpayers may receive higher refunds in 2026 due to tax relief measures from the Trump administration's "Tax Cuts and Jobs Act" [10] - The rising cost of living in the U.S. has made tax refund issues a focal point for both political parties as the midterm elections approach [10]

Core Insights - The Senegalese Directorate General of Taxes and Public Assets (DGID) announced a projected fiscal revenue of 29.15 trillion West African CFA francs (approximately 5.16 billion USD) for 2025, representing an increase of 307 billion West African CFA francs from 2024, with a year-on-year growth rate of 12% [1] - The GDP growth rate for Senegal in 2025 is forecasted to be 7.8% [1] Revenue Structure - In 2025, the DGID's revenue is expected to account for 65% of Senegal's national fiscal revenue [1] - The amount of tax refunds processed for businesses in 2025 is projected to reach 89.8 billion West African CFA francs, reflecting a year-on-year increase of 5.5% [1] - Direct tax revenue is anticipated to increase by 123 billion West African CFA francs, with a year-on-year growth of 9.6%, while indirect tax revenue is expected to rise by 1.842 trillion West African CFA francs, marking a 14.5% increase [1] - Corporate income tax and related income taxes are projected to grow by 8%, domestic value-added tax is expected to increase by 20%, and revenue from state-owned properties (land and real estate) is forecasted to surge by 68.1% [1] Tax Administration Improvements - The DGID aims to enhance tax collection efficiency through measures such as improving taxpayer tracking mechanisms, promoting mobile payment convenience, and strengthening efforts against tax fraud and evasion [1] - The proactive response of businesses and residents to the national resource mobilization call is also contributing to the growth in tax revenue [1] Future Plans - In 2026, Senegal plans to continue implementing its economic and social recovery plan, advance tax law reforms, expand the tax base, and fully digitize tax, property, and land registration processes to sustain the momentum of tax revenue growth [1]

Core Insights - The construction of international consumer center cities has shown significant results, with Chongqing's outbound tax refund amount increasing nearly fourfold year-on-year in 2025 [1] - The influx of foreign travelers to Chongqing reached a historical high, with over 760,000 inbound foreign travelers recorded [1] - The expansion of the visa-free transit policy in China has contributed to a surge in international tourism, enhancing Chongqing's appeal as a destination [1] Group 1 - In 2025, the tax authority in Chongqing reported a substantial increase in the actual tax refund amount for outbound travelers, which grew nearly four times compared to the previous year [1] - The number of stores offering outbound tax refunds in Chongqing increased to 290, covering various retail categories such as supermarkets, specialty products, and cultural gifts [1] - Starting from August 2025, Chongqing's tax authority will upgrade the "immediate refund" model to a "concentrated refund" model in key commercial areas, allowing eligible foreign travelers to receive tax refunds on-site [1] Group 2 - The tax authorities in Sichuan and Chongqing have launched a mutual recognition service for the "immediate refund" process, allowing foreign travelers to complete tax refunds in either city and choose between two international airports for departure [2] - In the second half of 2025, there were 157 successful mutual recognition tax refund transactions for outbound travelers between the two cities [2]

Core Insights - The South African Revenue Service (SARS) plans to intensify its crackdown on tax non-compliance by 2026, with a focus on scrutinizing taxpayers' bank accounts as a primary enforcement tool [1] Tax Revenue Performance - In the 2024/25 fiscal year, SARS collected a record 2.303 trillion rand in taxes, with refunds amounting to 447.3 billion rand, reflecting an 8.1% year-on-year increase [1] - The growth in net personal income tax revenue is attributed to increased withholding taxes from sectors such as financial services, real estate, and business services, as well as higher-than-expected withdrawals under the two-bucket pension system [1] Compliance Enforcement - Despite improved fiscal revenue, SARS emphasizes that compliance enforcement remains a top priority, generating 304 billion rand from compliance initiatives in the 2024/25 fiscal year, a nearly 17% year-on-year increase [1] - Of this, 156.1 billion rand was collected through direct recovery, while 147.9 billion rand was aimed at preventing tax base erosion [1] Technological Integration - SARS is leveraging artificial intelligence, data science, and machine learning to effectively identify non-compliance by analyzing taxpayer transactions and banking data [1] - Under the Tax Administration Act, SARS has the authority to access bank and cryptocurrency information and can directly deduct amounts from accounts in cases of tax arrears [1] Future Outlook - Experts predict that bank account scrutiny will continue to be a significant tool for tax enforcement in 2026 [1]

Core Insights - The article highlights a significant increase in the number of tax refunds processed for departing travelers in Shenzhen, with a total of 56,000 cases handled in the first 11 months of the year, representing a year-on-year growth of 13 times [1] - The sales amount for goods eligible for tax refunds has also seen a substantial increase, with a year-on-year growth of 2.4 times [1] - The sales of "immediate refund" goods have skyrocketed, increasing nearly 40 times compared to the previous year [1] - Travelers from over 160 countries and regions have participated in the tax refund process in Shenzhen, indicating a rising trend in inbound consumer spending [1]

Core Viewpoint - Liberia's tax authority (LRA) has successfully completed its second joint tax crime investigation with the OECD's "Tax Inspectors Without Borders - Criminal Investigation" (TIWB-CI) program, marking a significant step in combating tax evasion and financial crime in the country [1] Group 1: Investigation Collaboration - The investigation involved collaboration between the LRA, financial intelligence unit, Liberia National Police, Ministry of Justice, Anti-Corruption Commission, and tax experts from Sweden and Kenya [1] - The one-week operation focused on reviewing selected cases to assess the feasibility of further investigation or prosecution [1] Group 2: Institutional Challenges and Responses - The operation addressed institutional challenges such as insufficient intelligence sharing, fragmented information systems, and limited investigative capacity [1] - The LRA is responding by drafting legislative amendments, establishing a tax crime task force, and enhancing collaboration among domestic enforcement agencies [1] Group 3: Strategic Goals - The LRA aims to develop a comprehensive national tax crime strategy coordinated by a high-level inter-ministerial committee [1] - The tax authority emphasizes that combating tax crime is crucial for ensuring fairness, building public trust, and achieving domestic resource mobilization goals [1]

Core Points - The Henan Provincial Taxation Bureau will unify all public contact numbers for tax-related services to a single number "12366" starting from December 1, 2025 [2][3][5] - This change aims to enhance convenience for taxpayers and the public in contacting tax authorities [3][5][6] - Previous public contact numbers for government information, tax violations reporting, and software support will no longer be operational after the transition [2][4][5]

Core Viewpoint - The management of non-tax revenue in China, which has exceeded 20 trillion yuan, is facing challenges in standardization and regulation, impacting the interests of payers [1][2]. Group 1: Current Issues in Non-Tax Revenue Management - Since 2018, non-tax revenues such as social security fees and land use rights have been transferred to tax authorities, leading to a more standardized management framework, but issues remain [1]. - There are inconsistencies in the management processes for non-tax revenues, with different procedures for collection and oversight, leading to a lack of uniform standards [1][2]. - The lack of standardized management for certain fees results in varied execution standards at the grassroots level [1]. Group 2: Recommendations for Improvement - The article suggests standardizing management criteria and enhancing inter-departmental collaboration to address inconsistencies in policy interpretation and execution [2]. - It recommends exploring the integration of tax and non-tax revenue management through data analysis and risk assessment to improve efficiency and reduce revenue loss [2]. - The article advocates for legal reforms to enhance the authority of tax departments in enforcing non-tax revenue collection, including the introduction of stronger penalties for non-compliance [3]. Group 3: Enhancing Payment Experience - To improve the convenience of non-tax revenue payments, the article proposes simplifying the payment process to a single step or integrating payment with declaration [3]. - It encourages the expansion of simplified declaration projects and the use of modern payment methods such as QR codes and facial recognition to enhance user experience [3]. - According to the Ministry of Finance, the broad non-tax revenue is projected to reach approximately 23 trillion yuan in 2024, significantly surpassing tax revenue, which is estimated at around 18 trillion yuan [3].

Core Insights - The core viewpoint of the article emphasizes the necessity for technology to drive Ghana's tax strategy as international aid continues to decline in Africa [1] Group 1: Tax Strategy and Technology - The Ghana Revenue Authority (GRA) is preparing to launch a new online business tracking system to enhance tax collection [1] - Digital innovation is identified as the key to unlocking billions in untapped tax revenue from businesses operating outside the formal tax structure [1] Group 2: Informal Economy and Revenue Potential - Approximately 30% of Ghana's GDP is attributed to the informal economy, which largely remains outside the tax system [1] - It is estimated that about one-third of potential tax revenue comes from informal economic activities, highlighting a significant challenge for tax authorities [1] Group 3: Sentinel Project - Ghana plans to expand a pilot project named "Sentinel," aimed at monitoring digital transactions, with full implementation expected next year [1] - The use of technological tools is considered the most effective way to integrate informal businesses into the formal tax system [1]