菲律賓：新法律將會扼殺醫療旅遊？
全球視野 本土思考
菲律賓政府稅收改革計劃的第一個一攬子計劃，加速和包含稅改法(Tax Reform for Acceleration and Inclusio-TRAIN))，現在已經生效，受到影響的包括整形和美容業。
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在採訪中，整形和美容業明星貝洛（Vicki Belo）博士解釋了新稅法對美學產業的影響。
根據法律規定，由於審美原因，美容程序和其他身體功能的增強都要徵收5%的稅。由於糾正身體部位的功能失調，出生障礙、創傷、疾病而造成的面部和身體缺陷的重建仍將是免稅的。
貝洛說，對美容手術徵稅仍是不必要的。她說，與TRAIN稅法向富人徵收更多的稅，而對工人階級少徵稅的初衷正相反，相比富人，對美容徵稅實際上會更影響到年輕專業人士，因為在貝洛的客戶中，大多數是千禧一代和年輕的專業人士。
貝洛博士。
她說其診所服務的客戶涵蓋五代人，而千禧一代成群結隊走進她的診所，她甚至不用去開發他們。
「因為Instagram等社交媒體，現在的千禧一代對隆鼻更為開放，」貝洛說。
她認為，隆鼻和鼻整形手術是數字時代的必需品——許多菲律賓人的鼻子扁平沒有鼻樑，導致他們自拍或拍照時臉頰上出現白色斑點。她的許多千禧一代客戶也要求手術切除「不穩定」的雙下巴。
千禧一代儲蓄了很長時間。他們也應該是美麗的，」貝洛說。
「我真的被這一代人迷住了，因為與我以前所知道的截然不同。」他們很有才華，有藝術性天賦，他們不忙於賺錢。更多的是自我表現。」
貝洛認為，「美貌不僅富人需要，而且每個人都需要」，因此，從食物到化妝品和美容服務都要被徵稅，這是不公平的。
她補充說，抬高價格可能會讓當地人和遊客不願意嘗試菲律賓的美容服務，因此新稅法「將扼殺醫療旅遊」。
Tips：
菲律賓總統發言人哈里·羅克在1月11日在新聞發布會上透露，世界銀行最新發布的全球經濟展望報告，特彆強調了菲律賓經濟的顯著增長，預測菲律賓將是東盟國家中增長最快的經濟體。報告顯示，2016年10月外國直接投資(FDI)凈流入為6.7億美元，2017年10月升為20億美元；2017年前10個月的FDI凈流入同比增長20.5%，達到79億美元。
Dr. Vicki Belo: TRAIN law will kill medical tourism
MANILA, Philippines — The first package of the government』s tax reform program, Tax Reform for Acceleration and Inclusion (TRAIN) law, is now in effect, and among those affected is the cosmetics and aesthetics industry, where cosmetic-surgeon-to-the-stars Dr. Victoria 「Vicki」 Belo belongs.
In a recent interview with Philstar.com for Gabbi Garcia』s music video launch, Belo explained the consequences of the new tax imposed on the aesthetics industry.
Under the law, a five percent tax is imposed on cosmetic procedures and other body enhancements for aesthetic reasons. Reconstruction of facial and body defects due to birth disorders, trauma, disease or those meant to correct dysfunctional body areas will remain tax exempt.
From the original 20 percent, the proposed tax was reduced to 10, before it arrived to the final five percent. According to a Philstar.com report, TRAIN is expected to generate $1.8 billion in revenues in its first year.
But for Belo, the tax on cosmetic procedures is still unnecessary. She said that contrary to the TRAIN』s aim to impose more taxes on the rich and less on the working class, the tax on cosmetic procedures will actually affect more young professionals than rich people because in Belo』s case, majority of her customers now are millennials and young professionals.
The doctor shared that while her clinics serve clients from five generations, the millennials are the ones trooping her clinics and she does not even have to tap them.
「Millennials now are more open about nose jobs because of Instagram and social media,」 Belo claimed.
She believes rhinoplasty or a nose job is now a necessity due to the digital age.
Among many Filipinos』 problems when taking selfies or photos, she said, are their flat noses with no bridge, resulting in white spots that appear on their cheeks whenever they take selfies. Many of her millennial clients also ask to surgically remove their 「un-Instagrammable」 double chin.
「Millennials saved up for a long time. They also deserve to be beautiful," Belo enthused.
「I』m really fascinated by this generation because it』s really different from the ones I』ve known before. They』re so talented, they』re very artistic, they』re not about money. They』re more about self-expression. I want to wrap my mind around them. I hate it when I don』t understand something, but I know that this generation is very talented and world-class.」
Belo believes that 「beauty is not only for the rich but also for everyone,」 so for her, to be taxed on anything, from food to makeup and aesthetic services, is 「unfair."
She added that jacked up prices might discourage locals and visitors to try the Philippines』 aesthetic services, thus the new tax 「will kill medical tourism.」
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