爱尔兰9月公司税收入激增168% 跨国企业提前缴付约20亿欧元
2026年10月2日公布的财政部国库报表显示，爱尔兰9月公司税收入达48亿欧元，较去年同期的18亿欧元激增168%。这笔收入主要来自外国跨国企业。增幅如此之大，主要是因为跨国公司提前缴付了约20亿欧元、本应于今年晚些时候到期的税款，这也意味着今年后续月份的公司税收入将低于预期。
今年前九个月，爱尔兰公司税收入累计226亿欧元，同比领先24%。其他税种同样表现强劲：剔除苹果公司税务案一次性付款后，整体税收同比增长10.7%；个人所得税前九个月达277亿欧元，同比增长7.8%；增值税达204亿欧元，同比增长8.9%。由于政府削减了汽油与柴油的消费税，该税类收入为43亿欧元，同比下降8.4%。
财政部同日发布的白皮书给出了今年的税收与支出估算，显示政府将突破自己设定的2026年支出上限：今年总支出将比上限高出15亿欧元，其中一半的超支来自卫生部的预算超支。白皮书的数字中没有为圣诞奖金留出 provision，该奖金在预算日宣布后还将使超支增加数亿欧元。
这份报表公布于政府为预算案做最后准备的日子。爱尔兰2027年度预算定于10月6日星期二在众议院宣读，公司税的强劲表现与支出纪律之间的张力，将是预算辩论的中心议题。
Corporation Tax Receipts Surge 168 Percent in September, Exchequer Returns Show
Exchequer returns published on 2 October 2026 show Ireland collected 4.8 billion euros in corporation tax in September, a surge of 168 percent on the 1.8 billion euros collected in September last year. The tax is mostly paid by multinationals. The increase was mainly due to foreign-owned corporations bringing forward payments of approximately 2 billion euros that were due later this year, which means payments later this year will be lower than expected.
So far this year, corporation tax payments were ahead of last year by 24 percent at 22.6 billion euros. Other taxes were also performing strongly: overall taxes were up 10.7 percent on last year when one-off payments from Apple settling its tax case are excluded; income tax payments for the first nine months were up 7.8 percent at 27.7 billion euros; and VAT receipts were 20.4 billion euros, a rise of 8.9 percent. Excise receipts, by contrast, were 4.3 billion euros, down 8.4 percent, after government cuts to excise on petrol and diesel.
A Department of Finance white paper published the same day estimates tax and spending for this year and shows the government will break its own spending ceiling for 2026: gross spending will be 1.5 billion euros above the limit, with half of the overspend caused by additional expenditure in the Department of Health. The figures make no provision for the Christmas bonus, which, when announced on budget day, will push the overspend higher by hundreds of millions of euros.
The returns came as the government entered the final days of preparation for Budget 2027, to be presented to the Dáil on Tuesday, 6 October. The tension between booming corporation tax and spending discipline is set to be a central theme of the budget debate.
图片来源：都柏林海关大楼。照片：Matti Blume，CC BY-SA 4.0，来源：Wikimedia Commons（Custom House Quay, Dublin (DSC06368).jpg）
