去年十月,笔者曾随财政部“复关”财税对策考察组,对埃及、菲律宾两国“入关”前后财税对策等作了一些考察。现将考察情况介绍如下: 一、埃、菲两国经济和财税体制概况 埃及和菲律宾都是以农业为主的国家。埃及的农业人口占全国总人口的60％,菲律宾占62%左右。近年来两国工业也有较快发展。埃及工业产值占国内生产总值的30％左右。菲律宾工业产值占国内生产总值的比重约为28％。在对外贸易中,埃及的出口产品主要是石油及其制品,棉花及其制品、马令薯、小麦等农产品,主要进口商品是设备、食品及石油、化工产品等,主要出口对象国,1973年以前主要为东欧国家,1976年以后逐步转向意大利、法国、美国及日本等,主要进口对象是美国、西欧和日本。菲律宾出口 In October last year, the author made some investigations on the fiscal and taxation measures before and after the “entry into the border” between Egypt and the Philippines with the inspection team on “fiscal and taxation measures” of the Ministry of Finance. The inspection situation is as follows: I. Overview of the Economy and Fiscal Regimes in Egypt and the Philippines Egypt and the Philippines are both mainly agriculture-based countries. Egypt’s agricultural population accounts for 60% of the total population of the country, the Philippines accounted for about 62%. In recent years, the industries of both countries have also developed rapidly. Egyptian industrial output accounts for about 30% of GDP. The share of Philippine industrial output in its GDP is about 28%. In foreign trade, Egypt’s export products are mainly oil and its products, cotton and its products, horse and potato, wheat and other agricultural products, the main import commodities are equipment, foodstuffs, petroleum and chemical products, etc. The main export countries are 1973 Formerly mainly the Eastern European countries, after 1976 and gradually shifted to Italy, France, the United States and Japan, the main import objects are the United States, Western Europe and Japan. Philippines exports