Inside Asian Gaming

IAG JAN 2021年1月 亞博匯 81 “Such a decision would be completely tone deaf to themarket. There are plenty of rivals in other countries. I was sure it could never happen, so I’m relieved to hear there won’t be taxation on tourists.” There were also firm opinions expressed by candidate IR operators opposing moves to tax Japanese residents on winnings. Both an experienced casino player and employee, Rocky agrees with their views on the issue. “It’s impossible to keep track of every single individual transaction in a casino. One bet doesn’t even take a full minute. Unlike [public] gambling, that means many bets are placed in a short amount of time,” he said. “I wish they would decide not to tax Japanese people either. The JPY6,000 entrance fee is also just another 日 本首批IR項目的總體稅制框架已經出台，相 關項目預計將於2020年代後期才開業。 根據 《2021年稅制改革方案綱要》的規定，海外人 士在賭場贏取的獎金無需繳納所得稅，扭轉了 日本財務省和國土交通省早前提出的方案，此 前規定無疑降低了日本作為高端博彩目的地的吸引力。 據《2021年稅制改革方案綱要》，本地客人無法享受同一待 遇，因規定本地賭客「在某些情況下將被以與公共博彩相同的方 式徵稅」，在這些情況下，有關獎金視為「偶然收入」。 然而，是次對海外人士免徵稅的決定反映日本政府密切地 關注相關的國際標準。值得注意的是，澳門和新加坡均未對賭客 獎金徵稅，而《稅制改革綱要》提出「在確保日本IR項目具有國際 競爭力的角度而言，非本地居民在賭場產生的收入可獲豁免徵 稅。」 在賭場贏取的獎金稅收直接與賭客的玩樂意願以及其到訪 日本的意願掛鈎，因此該項規定是至關重要的。更不用說，IR營 日本