西班牙首相Mariano Rajoy近日宣布政府有计划将企业征税率从30%下调至25%，以提高国内企业的竞争力。作为价值63亿欧元（85.7亿美元）经济刺激计划的一部分，减税措施将从2015年1月1日起生效，分两个阶段进行。Rajoy还表示目前没有提高增值税基本税率（目前为21%）的计划。

在西班牙首相宣布税收改革之前，国际货币基金组织（IMF）在5月27日的报告中指出，西班牙已经从欧债危机中“转危为安”，并建议其调低企业税率。但是IMF认为西班牙仍有增加间接税收入的空间，报告认为“提高消费税和环保征费，并逐步降低增值税优惠待遇，将使西班牙的税收体系更加符合欧洲伙伴国家”。

Spain Plans To Cut Corporate Tax Rate

by Ulrika Lomas, Tax-News.com, Brussels

05 June 2014

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Spanish Prime Minister Mariano Rajoy has unveiled plans to cut the corporate tax rate from 30 percent to 25 percent to increase the competitiveness of domestic companies.

The tax reduction will come into effect on January 1, 2015, and will be implemented in two stages, the prime minister said. The measure is part of a stimulus package worth EUR6.3bn (USD8.57bn).

Rajoy also said that the government plans not to increase the headline value-added tax (VAT) rate, which currently stands at 21 percent.

The prime minister's announcement follows a statement issued by the International Monetary Fund (IMF) on May 27, 2014, in which the organization said that Spain had "turned the corner." Among other things, it proposed a reduction in Spain's corporate tax rate. It also said that there is room to increase indirect tax revenues, stating: "Raising excise duties and environmental levies, and gradually reducing preferential treatments in the VAT, would bring Spain's collection effort more into line with its European peers," the IMF said.

In its concluding remarks, the IMF also urged the authorities to broaden the income tax base by reducing exemptions and special treatment for certain categories of taxpayers.

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