泰国拟恢复离境税：航空旅客每人 1000 泰铢，时隔约 35 年，旅游业界公开反对
据《曼谷邮报》等泰国媒体 10 月 13 日报道，泰国税务局正在审议一项法案，拟对乘飞机离境的每名旅客征收 1000 泰铢（约合 31 美元）的离境税。报道称，该税可能适用于泰国国民与所有外国旅客，仅针对航空出行，陆路与海路离境者豁免；如获通过，最可能的做法是由航空公司或票务代理在机票价格中预先代收。
泰国财政部常务秘书拉瓦隆·桑斯尼特（Lavaron Sangsnit）表示，法案草案设定的征收上限为5000 泰铢，但依下位法规实际执行的税率将为 1000 泰铢。他还表示，从外国旅客征收的部分收入可用于为外国游客提供保险或紧急医疗援助。政府方面称，此举意在缓解财政压力，并支持旅游业复苏。泰国此前并非没有离境税。该国 1983 年首次开征离境税，当时航空离境者每人 1000 泰铢、陆海离境者每人 500 泰铢；1986 年 5 月取消陆海部分，1991 年 7 月停征航空部分。若新税落地，将是离境税时隔约 35 年重返泰国。
泰国旅游理事会主席猜·阿鲁纳农猜（Chai Arunanondchai）表示，他已致函财政部长、旅游与体育部长及税务局局长，表达担忧：离境税造成的经济损失可能超过其带来的收入。理事会称，负担将尤其落在结伴出行的家庭、留学生、小企业主与频繁出差的商务人士身上，并警告外国游客可能推迟赴泰行程、减少来访次数或改选更便宜的目的地。税务局计划在本月 29 日前收集公众意见，离境税是否及何时生效将由立法程序决定。
Thailand Weighs Reviving Departure Tax After 35 Years; Tourism Industry Pushes Back
Thailand's Revenue Department is reviewing a bill that would impose a departure tax of 1,000 baht (about $31) on each passenger flying out of the country, the Bangkok Post and other Thai media reported on October 13. The levy could apply not only to Thai nationals but also to all foreign travelers, and is being discussed as applying only to air passengers, with those leaving by land or sea exempt. If adopted, it would most likely be collected in advance by airlines or ticket agents as part of the airfare.
Lavaron Sangsnit, permanent secretary at the Ministry of Finance, said the draft legislation allows for a levy of up to 5,000 baht, but the rate actually applied under subordinate regulations would be 1,000 baht. He said part of the revenue collected from foreign travelers could be used to fund insurance or emergency medical assistance for foreign visitors. The government says the measure would ease fiscal pressure and support the tourism industry's recovery.
Thailand first introduced a departure tax in 1983, at 1,000 baht for those departing by air and 500 baht for those leaving by land or sea. The land and sea levy was scrapped in May 1986 and collection of the air departure tax was halted in July 1991, so the new measure would mark the tax's return after about 35 years.
Chai Arunanondchai, chairman of the Tourism Council of Thailand, said he had sent letters to the finance minister, the minister of tourism and sports, and the head of the Revenue Department, conveying concerns that the economic losses from the tax could outweigh the revenue it generates. The council said the burden would fall especially hard on families traveling together, students studying abroad, small business owners and frequent business travelers, and warned foreign tourists could delay trips to Thailand, visit less often or switch to cheaper destinations. The Revenue Department plans to collect public comments on the bill through the 29th, and whether and when the tax takes effect will be determined through the legislative process.
图片来源：曼谷素万那普机场航站楼登机口区域（示意）。图片来源：Wikimedia Commons，Grendelkhan 摄，CC BY-SA 3.0 授权
