千奇百怪税收大盘点：荷兰为魔法教学免税

　　中秋节快到了，“单位发月饼也需缴个税”的消息让许多人都“很受伤”。除了月饼税，世界上很多国家在征税及免税方面都有很多匪夷所思的政策，一起来看一下吧！

　　1. 中国征收“月饼税”

　　Mooncake Tax

　　Country: China

　　Who's affected: Chinese pastry-lovers

　　"Moon cake tax" became a buzz phrase on the Internet after the Beijing newspaper the Mirror Evening News reported on the ramifications of the tax changes on Friday。

　　In a poll by weibo.com, which had attracted more than 5,000 respondents by Sunday afternoon, 96 percent of those answering said they oppose moon cakes being taxed。

　　Most workers are unaware of such a tax, believing the moon cakes to be a benefit, with no strings attached, a report of China National Radio said。

　　An opinion piece on Sunday in the Qilu Evening News, in Jinan, East China's Shandong province, said authorities had never explained the tax implications of giving moon cakes, so they were responsible for public ignorance on the matter。

　　2. 瑞典向网络色情表演者征所得税

　　Webcam Stripper

　　Tax Country: Sweden

　　Who's affected: Online pornographers

　　The bottom line: The Swedish tax authority has apparently never heard of the phrase "not safe for work." Last year, the Skatteverket began cracking down on hundreds of online webcam strippers who had neglected to pay income taxes on money received for their services. Dag Hardyson, head of the investigation, told the BBC that initially the agency had difficulty identifying some of the strippers and that automated software failed to adequately target the culprits, but, "When we investigated the sites manually, it worked better."

　　The Skatteverket estimates the lost revenue to be north of 40 million Swedish kronor ($5.56 million). Hardyson's explanation probably raises more questions than it answers: "They are young girls, we can see from the photos. We think that perhaps they are not well informed about the rules." Creepy。

　　3. 爱尔兰为艺术家免税

　　Artistic Exemption

　　Country: Ireland

　　Who's affected: Authors, playwrights, other writers, composers, painters, photographers, sculptors。

　　The bottom line: Starving artists may be a popular romantic image, but they're generally not given protected legal status, except in Ireland. A clause in the Irish tax code makes income derived from the sale of art (including books and other writings, plays, musical compositions, paintings or photos, and sculptures) exempt from taxation. Introduced in 1969 by then-Finance Minister Charles Haughey, the provision was created with the stated purpose of helping would-be Joyces and Becketts who've fallen on hard times。

　　After charges that not exactly down-at-the-heels groups like rock supergroup U2 were paying no taxes on income of millions of euros, the rule was modified in 2006, allowing only for 250,000 euros of income to fit under the exemption (Bono and Co. subsequently moved their official base of operations to the Netherlands). Last year, a report from Ireland's Commission on Taxation labeled the exemption unfair, but attempts to repeal the rule were stopped. So Ireland's penniless poets appear to be safe for now。