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    6. 経営者のための会計税務解説 第5回

    経営者のための会計税務解説 第5回

    20 Mar 2017

    経営者のための会計税務解説 第5回

    経営者のための会計税務解説

    フィリピンの観光業への期待と税制優遇制度

    P&A グラントソントン Japan Desk Director 伏見 将一 

    フィリピンの安定した経済成長と共に、フィリピン国内市場に対するビジネスを検討している外資企業が増えている。安定した経済成長に伴う消費の成長とともに、レジャー・旅行産業も顕著な成長をみせており、2015年の訪比外国人・在外フィリピン人の国内観光に関する支出は、10.7%増の3,066億ペソを記録し、まだまだ拡大の余地がある。観光業における雇用者数も500万人と、フィリピンの総雇用者数の10%以上を占め、雇用面でも観光業が重要な位置づけとなっている。

    今まであまり日本では注目されていなかったが、フィリピンのボラカイ島やパラワン島等は世界のビーチランキングでは常に上位にランクインしていて、高級リゾートや海外ブランドのホテルも増えてきている。この成長の波に乗り、大手ディベロッパーも開発を進め、より便利で新しいライフスタイルを提供しようと試みている。フィリピン国内の航空便も増え、より多くの観光客が観光地へアクセスしやすくなってきていることに加え、長期滞在が見込める英語留学も日本で人気となり、より一層、ホテルや外国人が訪問しやすい施設の需要が期待される。

    アキノ政権時に観光省が打ち出した、”It’s More Fun in the Philippines” キャンペーンも功をなし、フィリピンの観光地としてのイメージが変化しつつある。この動きをさらに加速させるためには、インフラ面、税務面における政府の介入が必要とされている。特に、税務優遇制度は、これまでのPEZA・BOIに代表される輸出、製造産業に限られていたため、観光業に関する優遇制度の設定が期待されていた。

    アキノ大統領政権下において、国内観光業の発展のための計画、各種インセンティブや観光事業区(TEZ :Tourism Enterprise Zones)の開発等を定めた、2009年観光法(共和国法第9593号)が成立し、観光事業区の管理組織として、観光インフラ経済区庁(TIEZA :Tourism Infrastructure and Enterprise Zone Authority)が設定された。

    2009年観光法が成立した後、施行規則が整備されていなかったが、内国歳入庁(BIR:Bureau of Internal Revenue)により2016年11月15日付けで歳入規則7号(Revenue Regulation (RR) No. 7-2016)が発布され、観光事業区内で事業を行うTIEZA登録観光企業(RTE :Registered Tourism Enterprise)に関する税制優遇が定められた。

    TIEZA登録観光企業の事業内容は、観光業に従事する施設、サービス、娯楽施設であり、下記のようなビジネスを行うことが求められている。

    事業内容の例示:旅行・ツアーサービス、観光客輸送サービス(陸海空問わず)、ツアーガイド、スポーツ娯楽施設に関わらず観光業に重要なポテンシャルを持つと認められるスポーツアクティブティ、コンベンション企画団体、宿泊施設、レストラン、店舗やデパートメントストア、スポーツ・レクリエーションセンター、スパ、ミュージアムや美術館、テーマパーク、コンベンションセンター、動物園等

    TIEZA登録観光企業に付与される主なインセンティブは下記の通りである。

    (1) 法人税免除(ITH :Income Tax Holiday)

    a. 観光事業区内で事業を行う新規企業の場合:

    • 6年間の法人税免除
    • 上記免税期間中に大規模な事業拡大を行った場合、最大で6年間の法人税免除期間の延長

    大規模な事業拡大とは、設備の拡大、リノベーション、アップグレード等であり、資産の利用可能期間を延ばす事を目的したもの、又は、施設のキャパシティや効能の増大を目的とした拡張を言う。また当該投資額は当初投資額の50%を下回らないことが求められる。

    b. 観光事業区内で事業を行う既存企業の場合:

    • 大規模な事業拡大を行った場合、最大で6年間の法人税免除

    (2) 粗利の5%税金 (5 % Gross Income)

    観光事業区内で事業を行う新規企業は、通常税率による税金(最終利益の30%)に代わり、総所得の5%を税額として支払うことを選択できる。当該税額には、法人税だけでなく、固定資産税を除く、全ての国税と地方税が含まれている。なお、当該5%税金は、国税・地方税・TIEZAに3分の1ずつ配分される。

    Revenue Regulation (RR) No. 7-2016では、(1)の法人税免除が終了した後に、当該5%税金の利用が可能と記載されているが、PEZAの様に自動的に5%法人税へ切り替えられるのかは不明瞭である。

    3) 繰越欠損金 (NOLCO :Net Operating Loss Carry Over): 登録企業の繰越欠損金は6年間繰越が可能

    4) 設備に対する輸入関税免除

    5) 輸送機材に対する輸入関税免除

    6) TEZ内で行われるサービスの提供に消費される物品及びサービスに対するVAT及び物品税の免除

    7) 社会的責任インセンティブ:環境保護活動、文化遺産の保全活動、持続可能な生計活動プログラム等に対するコストの最大50%を控除として利用することが可能。

     

    但し、本歳入規則は、優遇措置の有効期限が、2009年の同法発行から、10年と規定されていることを留意するべきである。期間延長についてはまだ検討されている。

    このような観光業に対する税務優遇政策は、フィリピンの観光業を促進し、社会経済の成長に大きく寄与することが期待される。戦略的に計画され、競争力を持った観光業は成長の可能性を秘めている。

    しかし、税務優遇政策は、投資家、旅行者等が検討するファクターのひとつでしかない。国を挙げた観光業計画により、長期的な空港、港、その他の観光インフラにも同様に注力し、観光地へとつながる道路や高速道路、輸送・交通システムの改善、電気代、インターネットや通信システムのコストの改善、そして何よりも重要な安全・セキュリティ対策が求められている。 

    以上

    問合せ、ご相談は:

    P&Aジャパンデスク(Japan.Desk@ph.gt.com )まで。

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