伊斯兰堡——专家警告称，巴基斯坦出台的严格新税收规则可能会促使YouTube博主及其他内容创作者将业务迁出该国，或通过海外账户收款以规避国内税收。
ISLAMABAD -- Strict new taxation rules could incentivize YouTubers and other content creators in Pakistan to take operations out of the country or receive money in foreign accounts to avoid paying taxes back home, experts are cautioning.
巴基斯坦联邦税收委员会（FBR）上周表示，创作者内容产生的应纳税收入将按实际收到的报酬，或以每1000次YouTube播放量折合195卢比（约合70美分）估算的收入，两者中较高者为准。创作者的可抵扣费用上限为30%，其余70%将被视为应纳税收入。
The Federal Board of Revenue said last week that taxable income from creators' content will be actual remuneration received, or estimated earnings based on 195 rupees (70 cents) per 1,000 YouTube views, whichever is higher. Creators' deductible expenses will be capped at 30%, leaving the other 70% as taxable.
Facebook、Instagram和TikTok上的创作者也将适用同样的每1000次播放量计税标准。播放量收益低于70美分门槛的创作者必须向税务部门提供相关证明。
The same rate per 1,000 views will apply to creators on Facebook, Instagram and TikTok. Creators below the 70-cent threshold will have to provide evidence to the tax authorities.
今年7月，巴基斯坦开始要求银行在社交媒体收入汇入创作者账户时预扣5%的税款，涉及平台包括YouTube、Facebook、Instagram和TikTok。
In July, Pakistan began requiring banks to withhold a 5% tax when social media revenue reaches a creator's account from such platforms as YouTube, Facebook, Instagram and TikTok.
目前尚无关于巴基斯坦内容创作者总数的全面数据。YouTube母公司谷歌7月向当地媒体透露，由巴基斯坦人管理的YouTube频道超过14万个。该公司未回应置评请求。
No comprehensive data is available on the total number of content creators in Pakistan. YouTube owner Google told local media in July that more than 140,000 YouTube channels are managed by Pakistanis. The tech giant did not respond to a request for comment.
三位匿名受访的独立内容创作者向《日经亚洲》表示，每1000次播放量70美分的估算标准过高，对他们而言并不公平。
Three independent content creators told Nikkei Asia on condition of anonymity that 70 cents per 1,000 views is far too high and unfair to them.
一位创作者表示：“巴基斯坦创作者制作的视频以及被巴基斯坦观众观看的视频，其收益率非常低。”
"The videos produced by Pakistani creators and those viewed by Pakistani audience have very small payout rates," one creator said.
另一位创作者指出：“联邦税收委员会的这种计算方式过度简化了YouTube创作者的收益系统，该系统非常复杂，涉及许多变量。”
"This calculation by FBR is an oversimplification of the YouTube creator's payout system, which is very complex and involves a lot of variables," another said.
专家认为，这些规定可能会迫使创作者将业务转移到国外以规避税收。
Creators could be pushed to shift operations abroad to avoid taxes, according to experts.
“对总收入征税并设定推定收入基准的制度，可能会阻碍创作者在巴基斯坦设立和扩展业务，尤其是在其他司法管辖区对经核实的净利润征税的情况下。”在拉合尔经营法律和税务咨询公司的伊克勒姆·乌尔·哈克（Ikram ul Haq）告诉《日经亚洲》。
"A regime that taxes gross receipts and imposes deemed-income benchmarks may discourage creators from locating and expanding their businesses [in Pakistan], particularly where other jurisdictions tax verified net profits," Ikram ul Haq, who runs a legal and tax consultancy in Lahore, told Nikkei Asia.
市场情报提供商Data Darbar的联合创始人穆塔赫尔·汗（Mutaher Khan）对此表示赞同，称新规可能促使巴基斯坦创作者外迁。“即使他们本人不离开巴基斯坦，许多人也可能试图在海外建立银行和法律架构，”他告诉《日经亚洲》。
Mutaher Khan, co-founder of market intelligence provider Data Darbar, agreed, saying the new rules could trigger Pakistani creators to move out. "Even if they do not leave Pakistan themselves, many may try to establish banking and legal structures overseas," he told Nikkei Asia.
一位获准向媒体发言的联邦税务局（FBR）官员未就内容创作者可能外流发表评论，但为推定收入计算方式进行了辩护。
An FBR official authorized to speak to journalists did not comment on a possible exodus of content creators but defended the assumed-income calculation.
该官员表示：“70美分的门槛值是基于我们的研究以及与在巴基斯坦制作变现内容人士的交流得出的。”
The 70-cent threshold "was used because our research and interactions with people making monetized content in Pakistan led us to this figure," the official said.
这位联邦税务局官员称：“这一数值低于普通巴基斯坦内容创作者在YouTube上每千次观看所获得的平均收入，涵盖不同类型的内容。”专家表示，问题不仅在于对每次观看基准收入的粗略估算。
"This is below average amount a normal Pakistani content fetches per 1,000 views on YouTube across different types of content," the FBR official said. Experts said the problem is not limited to the rough estimation of benchmark revenue per views.
“对创作者征收的最低税，且扣除上限仅为30%，无法反映拥有剪辑师、设备和团队的人员的真实制作成本，”总部位于伊斯兰堡的传播策略师法赫德·艾哈迈德·贾拉尔（Farhad Ahmed Jarral）说。“正是这类人负责招聘，也是最有可能停止招聘的人，”他说。
"A minimum tax [for creators] with deductions capped at 30% doesn't reflect the real cost of production for someone with editors, equipment and a team," said Farhad Ahmed Jarral, a communications strategist based in Islamabad. "That's the person who hires, and the one most likely to stop" hiring, he said.
贾拉尔警告称，新的税收规则可能导致巴基斯坦创作者将收入转移至他处。
The new tax rules could lead creators in Pakistan to put their income elsewhere, Jarral warned.
“银行每多扣一卢比，都会成为通过加密货币、第三国账户或非正式渠道转移资金的激励因素，”他说。
"Every extra rupee withheld at the bank is an incentive to route money some other way, through crypto, third-country accounts or informal channels," he said.
“如果目标是使该行业正规化，这种做法反而适得其反，”贾拉尔说。阿德南·阿米尔（Adnan Aamir）是特约撰稿人。
"If the goal is formalizing the sector, this pushes in the opposite direction," Jarral said. Adnan Aamir is a contributing writer.