坦桑尼亚税务构成英中对照.docx

1、坦桑尼亚税务构成英中对照坦桑尼亚税务构成,英中对照 Taxation System in Tanzania 坦桑尼亚的税收制度 The tax regime in Tanzania consists of a number of direct and indirect taxes including ine tax, Value Added Tax, import duty, excise duty, and stamp duty.There are also taxes levied at the local gover ent level.All ntral gover ent taxes

2、 are administered by the Tanzania Revenue Authority (TRA). 坦桑尼亚的税收制度包括许多直接税和间接税，包括所得税、增值税、进口税、消费税和印花税。地方 也征收税款。所有 税收都由坦桑尼亚税务局管理。 The authority has three tax departments (Domestic Revenue, Customs and Excise, and Large Taxpayers (in respect of all taxes).TRA is headed by a Commissioner General in cha

3、rge of tax collection and day to day administration.The Ministry of Finan oversees the tax policy. 该机构有三个税务部门(国内税收、海关和消费税，以及大纳税人(就所有税收而言)。税务局由负责税收和日常管理的局长 。财政部监督税收政策。 Generally, Tanzania uses the self-asses ent approach with a requirement to file a tax return at the end of the year.Tax payment is on

4、 a quarterly basis.Withholding tax arrangement applies to individuals deriving ine solely from employment (PAYE) and also to non-resident taxpayers with Tanzania sour ine.VAT is aounted for monthly.Here are some of the taxes administered under the taxation system in Tanzania 一般来说，坦桑尼亚采用自我评估方法，要求在年底提

5、交纳税申报单。纳税按季度进行。预扣税安排适用于仅从就业中获得收入的个人，也适用于坦桑尼亚的非居民纳税人。增值税按月核算。以下是坦桑尼亚税收制度下管理的一些税收 1.DIRECT TAXES 1.直接税 Corporate taxes 公司税 The ine tax base in Tanzania is still narrow.Taxes on consumption (customs and VAT) continue to ke up the bulk of tax revenue.Employment ine is heavily taxed and the tax contribut

6、ion of businesses is promised by tax exemptions and evasion.Consequently, the TRA is increasingly adopting sector-specific tax collection strategies to drive revenue collection. 坦桑尼亚的所得税基数仍然很小。消费税(关税和增值税)继续构成税收的主要局部。就业收入被课以重税，企业的税收奉献因免税和逃税而受到影响。因此，税务局越来越多地采用针对具体部门的税收策略来推动税收。 Residents are liable to

7、ine tax on a worldwide basis, while non-residents pay tax only on Tanzania sour ine.Persons present in Tanzania for at least six months are regarded as resident for ine tax purposes.Companies incorporated in Tanzania, or whose nagement and control is exercised from Tanzania, are also regarded, resid

8、ent. 居民在全球范围内都要缴纳所得税，而非居民只对坦桑尼亚的收入纳税。就所得税而言，在坦桑尼亚居住至少六个月的人被视为居民。在坦桑尼亚注册的公司，或在坦桑尼亚行使其管理和控制的公司，也被视为居民。 Strategic investments in priority sectors enjoy tax con ssions aimed at encouraging investment flows in those sectors.These include mining, petroleum, and agriculture.Industrial activities establishe

9、d in the Export Pro ssing Zones also enjoy significant tax holidays. 优先部门的战略投资享受旨在鼓励这些部门投资流动的税收 。这些领域包括采矿、石油和农业。在出口 区开展的工业活动也享有重要的免税期。 Corporate tax rates 公司税率 The corporation tax rate is 30 per nt (25 per nt for panies listed on the Dar es Salaam stock exchange).This rate is in line with most of th

10、e countries in the East African Community.Branch ine (of foreign panies) is taxed at 30 per nt as well.There is an additional 10 per nt tax on repatriated ine of branches of foreign panies. 公司税率为 30%(达累斯萨拉姆证券交易所上市公司的税率为 25%)。这一比率与东非共同体大多数国家一致。(外国公司的)分支收入也按 30%征税。外国公司分支机构的汇回收入要额外缴纳 10%的税。 There is al

11、so what is known as Alternative Minimum Tax for corporations in perpetual unrelieved loss for three consecutive years attributable to tax in ntives at the rate of 0.3 per nt of the turnover for the third year of perpetual unrelieved loss.The impact of this provision is that panies which end up in a

12、tax loss position as a result of various allowan s by way of tax in ntives will be taxed on revenue on the third year of loss- . 此外，对于连续三年永久未兑现亏损的公司，还有一种被称为替代最低税的税收鼓励措施，税率为永久未兑现亏损第三年营业额的 0.3%。这项规定的影响是，因税收 的各种津贴而最终处于税收亏损状况的公司将在亏损的第三年对收入征税。 Businesses are required to esti te taxable ine for the year a

13、nd pay tax on that ine in four quarterly installments. 企业被要求估算一年的应税收入，并分四个季度缴纳所得税。 Generally, ine tax is imposed on a panys taxable profits after allowan for deduction on revenue expenses and wear and tear allowan on capital expenditure.There are special rules on deductions relating to deduction of

14、interest (interest deduction is restricted to a prescribed debt/equity ratio of 70/30), losses, trading stock loses, expenditure on agricultural improvement, expenditure on research development and expenditure on enviro ental protection. 一般来说，所得税是在扣除收入费用和资本支出损耗后对公司的应纳税利润征收的。关于扣除利息(利息扣除限于规定的 70/30 的债

15、务/股权比率)、损失、股票交易损失、农业改良支出、研究 支出和环境保护支出，有特别的扣除规那么。 Noteworthy is the ring-fencing of mining operations.From July xx, mining panies with more than one mine are required to aount for tax and prepare separate tax returns for each of the mine sites under the same pany.The implication of this is that losse

16、s in operations of one mine can no longer be offset against the profits of another mine. 值得注意的是采矿作业的围栏。从 xx 年 7月起，拥有一个以上矿场的矿业公司必须对同一公司下的每个矿场进行税务核算并编制单独的纳税申报单。这意味着，一个矿山的运营损失再也无法抵消另一个矿山的利润。 Capital allowan s are nor lly available on depreciable assets (excluding investments assets) used in producing i

17、ne.The allowan can be on diminishing value of the asset or straight-line basis.The rates of allowan s vary from 5 to 100 per nt.A tax rate of 100 per nt is applicable to plant and chinery used in agriculture.There is also a first-year allowan of 50 per nt on the cost of the assets for items of plant

18、 and chinery used in the nufacturing pro ss (fixed in the factory), used in fish farming or for providing servi s to tourists and fixed in the hotel.Depreciation rates for various classes of assets are given below: 资本准备金通常可用于产生收入的可折旧资产(不包括投资资产)。准备金可以是资产价值递减或直线根底。津贴率从 5%到 100%不等。100%的税率适用于农业中使用的植物和机械

19、。在制造过程中使用的(固定在工厂中的)、用于养鱼或为游客提供效劳的以及固定在旅馆中的设备和机械工程的资产本钱中，还有 50%的第一年津贴。各类资产的折旧率如下: CLASS DEPRECIABLE ASSETS RATE 1 Computers and data handling equipment together with peripheral devi s;automobiles, buses and minibuses with a seating capacity of less than 30 passengers, goods vehicles with a load capac

20、ity of less than 7 tonnes;construction and earth-moving equipment. 37.5% 2 Buses with a seating capacity of 30 or more passengers, heavy general purpose or specialised trucks, trailers and trailer-mounted containers;railroad cars, lootives, and equipment;vessels, barges, tugs, and similar water tran

21、sportation equipment;aircraft;other self-propelling vehicles;plant and chinery used in nufacturing or mining operations;specialised public utility plant equipment, and chinery or other irrigation installations and equipment. 25% 3 Offi furniture, fixtures and equipment;any asset not included in anot

22、her Class. 13% 4 Natural resour exploration and production rights and assets referred to in subparagraph (3) in respect of natural resour prospecting, exploration and development expenditure. 20% 5 Buildings, structures and similar works of a per nent nature used in agriculture, livestock farming or

23、 fishing farming. 20% 6 Buildings, structures and similar works of per nent nature other than those mentioned in Class 5. 5% 7 Intangible assets other than those in Class 4. Useful Life 8 Plant and Machinery (including windmills, electric generators and distribution equipment) used in agriculture. 1

24、00% 9 Mining exploration and development* 100% 类别 应折旧资产 税率 1 计算机和数据处理设备以及 设备；座位容量少于 30名乘客的汽车、巴士及小巴，载重量少于 7 公吨的货车；建筑和运土设备。 37.5% 2 可容纳 30 名或 30名以上乘客的公共汽车、重型通用或专25% 用卡车、拖车和拖车式集装箱；铁路车辆、机车和设备；船只、驳船、拖船和类似的水上运输设备；飞机；其他自动推进车辆；用于制造或采矿作业的工厂和机械；专门的公用设施设备、机械或其他灌溉装置和设备。 3 办公家具、固定装置和设备；不包括在另一类别中的任何资产。 13% 4 (三)第

25、(三)项所指的自然资源勘探和生产权以及与自然资源勘探、勘探和 支出有关的资产。 20% 5 用于农业、畜牧业或渔业的永久性建筑物、构筑物和类似工程。 20% 6 除第 5类中提到的以外的永久性建筑物、构筑物和类似工程。 5% 7 第 4 类以外的无形资产。 有效期 8 农业中使用的植物和机械(包括风车、发电机和配电设备)。 100% 9 采矿勘探和 * 100% *The applicable law is the old Ine Tax Act, 1973 *适用的法律是旧的 1973年所得税法 Capital gains taxes 资本收益税 A separate capital gai

26、ns tax was abolished in Tanzania in xx.A realized capital gain is now aounted as part of the total ine brought to charge at the end of the year.There is however what is called single installment tax on realization of interest in land, shares, and securities held in resident entity or building situat

27、ed in Tanzania.The applicable rates are 10 and 20 per nt of the gain for residents and non-residents respectively. 坦桑尼亚在 xx年废除了单独的资本收益税。已实现的资本收益现在被记为年末总收入的一局部。然而，在坦桑尼亚的居民实体或建筑物中持有的土地、股份和证券的权益的实现有所谓的单一分期付款税。居民和非居民的适用税率分别为收益的 10%和 20%。 Tax losses 税收损失 Tax losses are deducted in the year which they ari

28、se and any subsequent year.There is no time limit in claiming a deduction on tax losses.Foreign losses (from investment and business) are deducted from foreign ine from investment and business respectively.Losses from other investments ine are deducted from investment ine.Also, losses from an agricu

29、ltural business are deducted from ine in conducting agricultural business. 税收损失在产生的当年和随后的任何一年中扣除。要求扣除税收损失没有时间限制。国外损失(投资和业务)分别从国外投资和业务收入中扣除。其他投资收入的损失从投资收入中扣除。此外，农业企业的损失从经营农业企业的收入中扣除。 Withholding taxes 预扣税 The table below shows withholding tax rates which are currently in for for both residents and no

30、n residents. 下表显示了目前对居民和非居民都有效的预扣税税率。 DESCRIPTION RESIDENTS NON-RESIDENTS Dividends To pany controlling 25 per nt or more 5% 10% From DSE listed pany 5% 5% Otherwise 10% 10% Rent Land & buildings 10% 15% Aircraft Lease 0% 0% Other assets 0% 15% Interest 10% 10% Royalty 15% 15% Natural resour payment

31、 15% 15% Servi fee 0% 15% Technical servi to mining pany 5% 15% Insuran premium 0% 5% Payments to resident persons without TIN 2% N/A 描述 居民 非居民 红利 控制 25%或更多的公司 5% 10% DSE 上市公司 5% 5% 否那么 10% 10% 租金 土地和建筑 10% 15% 飞机租赁 0% 0% 其他资产 0% 15% 利息 10% 10% 版税 15% 15% 自然资源支付 15% 15% 效劳费 0% 15% 对矿业公司的技术效劳 5% 15%

32、保险费 0% 5% 支付给没有 TIN的居民的款项 2% 不适用 Tanzania has double tax treaties with nine countries which y provide for a lower rate of withholding tax on dividends. 坦桑尼亚与 9个国家签订了双重税收协定，可能会降低股息预扣税税率。 Transfer pricing and anti-avoidan rules 转让定价和反避税规那么 There are no detailed transfer pricing rules in Tanzania.There

33、 is only one provision in the Ine Tax Act that kes referen to transfer pricing.This provision requires transaction between associates to be such that they reflect a transaction that is undertaken at an arms length. 坦桑尼亚没有详细的转让定价规那么。?所得税法?中只有一项条款提到转让定价。该条款要求联营公司之间的交易反映公平交易。 Despite lack of proper guid