博彩稅






香港稅項說明書


博彩及彩票稅是香港政府對博彩所徵收的稅項，是指該政府向賽馬投注、合法足球博彩投注及六合彩收益所徵收的稅項。


另外，於澳門，博彩稅由澳門政府監管，指博彩，彩票，獎券等收益所徵收的稅項，通常為賭場付出之稅賦。




目录






  • 1 香港


    • 1.1 徵稅範圍




  • 2 澳門


  • 3 英國


  • 4 參見


  • 5 參考來源





香港


一般而言，博彩稅受稅務局監管。是香港政府的一項穩定收入來源，政府當局一直就博彩稅不時進行檢討。博彩稅最大兼唯一繳納者香港賽馬會現提出改變現行博彩稅制度的建議，把現時由以按照投注額徵稅轉變為以毛利（即投注額減去派彩）徵稅，以及減低博彩稅稅率。



徵稅範圍


在香港，博彩及彩票稅是就以下四種因素而徵稅：



  • 獲批准的公司從舉辦賽馬投注所得的淨投注金收入徵稅；

  • 獲批准的現金彩票活動所受的供款或參加款項；

  • 獲批准的公司從舉辦獎券活動的收益徵稅；及

  • 獲批准的公司從舉辦足球比賽投注所得的淨投注金收入徵稅。[1][2]



澳門


澳門博彩稅在2012年已逾1140億澳門元，佔百分之七十,創歷史新高。


澳門的特區政府估計，今年全年有關的收益，將可突破1700億元水平。澳門政府今年首三季1093億元的經常收入中，博彩稅佔了60%。



英國


根據《每日郵報》報道，博彩稅從2001年起不再就總投注金徵收一般的博彩稅率而轉變為按照毛利徵稅。[3]



參見



  • 直接稅

  • 博彩

  • 香港稅收

  • 稅賦



參考來源




  1. ^ 香港稅務局稅項資料


  2. ^ 香港法例第108章《博彩稅條例》108條


  3. ^ 每日郵報




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