坦桑尼亞稅務(wù)構(gòu)成英中對(duì)照.doc

1、坦桑尼亞稅務(wù)構(gòu)成 英中對(duì)照Taation System in Tanzania 坦桑尼亞的稅收制度The ta reme in Tanzania consists of a number of direct and indirect taes including ine ta, Value Added Ta, import duty, ecise duty, and st duty.There are also taes levied at the local government level.All central government taes are administered by th

2、e Tanzania Revenue Authority (TRA).坦桑尼亞的稅收制度包括許多直接稅和間接稅，包括所得稅、增值稅、進(jìn)口稅、消費(fèi)稅和印花稅。地方政府也征收稅款。所有中央政府稅收都由坦桑尼亞稅務(wù)局管理。The authority has three ta departments (Domest Revenue, Customs and Ecise, and Large Tapayers (in respect of all taes).TRA is headed by a missioner General in charge of ta collection and day t

3、o day administration.The Ministry of Finance oversees the ta poly.該機(jī)構(gòu)有三個(gè)稅務(wù)部門(國內(nèi)稅收、海關(guān)和消費(fèi)稅，以及大納稅人(就所有稅收而言)。稅務(wù)局由負(fù)責(zé)稅收和日常管理的局長領(lǐng)導(dǎo)。財(cái)政部監(jiān)督稅收政策。Generally, Tanzania uses the self-assessment roach with a requirement to file a ta return at the end of the year.Ta payment is on a quarterly basis.Withholding ta arr

4、angement lies to individuals deriving ine solely from employment (PAYE) and also to non-resident tapayers with Tanzania source ine.VAT is accounted for monthly.Here are some of the taes administered under the taation system in Tanzania 一般來說，坦桑尼亞采用自我評(píng)估方法，要求在年底提交納稅申報(bào)單。納稅按季度進(jìn)行。預(yù)扣稅安排適用于僅從就業(yè)中獲得收入的個(gè)人，也適用于

5、來自坦桑尼亞的非居民納稅人。增值稅按月核算。以下是坦桑尼亞稅收制度下管理的一些稅收 1.DIRECT TAES 1.直接稅 Corporate taes 公司稅 The ine ta base in Tanzania is still narrow.Taes on consumption (customs and VAT) continue to make up the bulk of ta revenue.Employment ine is heavily taed and the ta contribution of businesses is promised by ta eemptio

6、ns and evasion.Consequently, the TRA is increasingly adopting sector-specif ta collection stratees to drive revenue collection.坦桑尼亞的所得稅基數(shù)仍然很小。消費(fèi)稅(關(guān)稅和增值稅)繼續(xù)構(gòu)成稅收的主要部分。就業(yè)收入被課以重稅，企業(yè)的稅收貢獻(xiàn)因免稅和逃稅而受到影響。因此，稅務(wù)局越來越多地采用針對(duì)具體部門的稅收策略來推動(dòng)稅收。Residents are liable to ine ta on a worldwide basis, while non-residents pay

7、 ta only on Tanzania source ine.Persons present in Tanzania for at least si months are regarded as resident for ine ta purposes.panies incorporated in Tanzania, or whose management and control is eercised from Tanzania, are also regarded, resident.居民在全球范圍內(nèi)都要繳納所得稅，而非居民只對(duì)坦桑尼亞來的收入納稅。就所得稅而言，在坦桑尼亞居住至少六個(gè)月

8、的人被視為居民。在坦桑尼亞注冊(cè)的公司，或在坦桑尼亞行使其管理和控制的公司，也被視為居民。Strateg investments in priority sectors enjoy ta concessions aimed at encourang investment flows in those sectors.These include mining, petroleum, and agrulture.Industrial activities established in the Eport Processing Zones also enjoy signifant ta holiday

9、s.優(yōu)先部門的戰(zhàn)略投資享受旨在鼓勵(lì)這些部門投資流動(dòng)的稅收優(yōu)惠。這些領(lǐng)域包括采礦、石油和農(nóng)業(yè)。在出口加工區(qū)開展的工業(yè)活動(dòng)也享有重要的免稅期。Corporate ta rates 公司稅率 The corporation ta rate is 30 percent (25 percent for panies listed on the Dar es Salaam stock echange).This rate is in line with most of the countries in the East Afran munity.Branch ine (of foreign panies)

10、 is taed at 30 percent as well.There is an additional 10 percent ta on repatriated ine of branches of foreign panies.公司稅率為 30(達(dá)累斯薩拉姆證券交易所上市公司的稅率為 25)。這一比率與東非共同體大多數(shù)國家一致。(外國公司的)分支收入也按 30征稅。外國公司分支機(jī)構(gòu)的匯回收入要額外繳納 10的稅。There is also what is known as “Alternative Minimum Ta” for corporations in perpetual unr

11、elieved loss for three consecutive years attributable to ta incentives at the rate of 0.3 percent of the turnover for the third year of perpetual unrelieved loss.The impact of this provision is that panies whh end up in a ta loss position as a result of various allowances by way of ta incentives wil

12、l be taed on revenue on the third year of loss-making.此外，對(duì)于連續(xù)三年永久未兌現(xiàn)虧損的公司，還有一種被稱為替代最低稅的稅收激勵(lì)措施，稅率為永久未兌現(xiàn)虧損第三年?duì)I業(yè)額的 0.3。這項(xiàng)規(guī)定的影響是，因稅收優(yōu)惠的各種津貼而最終處于稅收虧損狀況的公司將在虧損的第三年對(duì)收入征稅。Businesses are required to estimate taable ine for the year and pay ta on that ine in four quarterly installments.企業(yè)被要求估算一年的應(yīng)稅收入，并分四個(gè)季度繳納

13、所得稅。Generally, ine ta is imposed on a panys taable profits after allowance for deduction on revenue epenses and wear and tear allowance on capital ependiture.There are special rules on deductions relating to deduction of interest (interest deduction is restrted to a prescribed debt/equity ratio of 7

14、0/30), losses, trading stock loses, ependiture on agrultural improvement, ependiture on research development and ependiture on environmental protection.一般來說，所得稅是在扣除收入費(fèi)用和資本支出損耗后對(duì)公司的應(yīng)納稅利潤征收的。關(guān)于扣除利息(利息扣除限于規(guī)定的 70/30 的債務(wù)/股權(quán)比率)、損失、股票交易損失、農(nóng)業(yè)改良支出、研究開發(fā)支出和環(huán)境保護(hù)支出，有特別的扣除規(guī)則。Noteworthy is the ring-fencing of mini

15、ng operations.From July 2021, mining panies with more than one mine are required to account for ta and prepare separate ta returns for each of the mine sites under the same pany.The implation of this is that losses in operations of one mine can no longer be offset against the profits of another mine

16、.值得注意的是采礦作業(yè)的圍欄。從 2021 年 7月起，擁有一個(gè)以上礦場的礦業(yè)公司必須對(duì)同一公司下的每個(gè)礦場進(jìn)行稅務(wù)核算并編制單獨(dú)的納稅申報(bào)單。這意味著，一個(gè)礦山的運(yùn)營損失再也無法抵消另一個(gè)礦山的利潤。Capital allowances are normally available on depreciable assets (ecluding investments assets) used in producing ine.The allowance can be on diminishing value of the asset or straight-line basis.The r

17、ates of allowances vary from 5 to 100 percent.A ta rate of 100 percent is lable to plant and machinery used in agrulture.There is also a first-year allowance of 50 percent on the cost of the assets for items of plant and machinery used in the manufacturing process (fied in the factory), used in fish

18、 farming or for providing serves to tourists and fied in the hotel.Depreciation rates for various classes of assets are ven below: 資本準(zhǔn)備金通?？捎糜诋a(chǎn)生收入的可折舊資產(chǎn)(不包括投資資產(chǎn))。準(zhǔn)備金可以是資產(chǎn)價(jià)值遞減或直線基礎(chǔ)。津貼率從 5到 100不等。100的稅率適用于農(nóng)業(yè)中使用的植物和機(jī)械。在制造過程中使用的(固定在工廠中的)、用于養(yǎng)魚或?yàn)橛慰吞峁┓?wù)的以及固定在旅館中的設(shè)備和機(jī)械項(xiàng)目的資產(chǎn)成本中，還有 50的第一年津貼。各類資產(chǎn)的折舊率如下: CLASSDE

19、PRECIABLE ASSETSRATE1puters and data handling equipment together with peripheral deves;automobiles, buses and minibuses with a seating capacity of less than 30 passengers, goods vehles with a load capacity of less than 7 tonnes;construction and earth-moving equipment.37.52Buses with a seating capaci

20、ty 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 transportation equipment;aircraft;other self-propelling vehles;plant and machinery used in manufacturing o

21、r mining operations;specialised publ utility plant equipment, and machinery or other irrigation installations and equipment.253Offe furniture, fitures and equipment;any asset not included in another Class.134Natural resource eploration and production rights and assets referred to in subparagraph (3)

22、 in respect of natural resource prospecting, eploration and development ependiture.205Buildings, structures and similar works of a permanent nature used in agrulture, livestock farming or fishing farming.206Buildings, structures and similar works of permanent nature other than those mentioned in Cla

23、ss 5.57Intanble assets other than those in Class 4.Useful Life8Plant and Machinery (including dmills, electr generators and distribution equipment) used in agrulture.1009Mining eploration and development100類別應(yīng)折舊資產(chǎn)稅率1計(jì)算機(jī)和數(shù)據(jù)處理設(shè)備以及外圍設(shè)備；座位容量少于 30名乘客的汽車、巴士及小巴，載重量少于 7 公噸的貨車；建筑和運(yùn)土設(shè)備。37.52可容納 30 名或 30名以上乘客的

24、公共汽車、重型通用或?qū)?5用卡車、拖車和拖車式集裝箱；鐵路車輛、機(jī)車和設(shè)備；船只、駁船、拖船和類似的水上運(yùn)輸設(shè)備；飛機(jī)；其他自動(dòng)推進(jìn)車輛；用于制造或采礦作業(yè)的工廠和機(jī)械；專門的公用設(shè)施設(shè)備、機(jī)械或其他灌溉裝置和設(shè)備。3辦公家具、固定裝置和設(shè)備；不包括在另一類別中的任何資產(chǎn)。134(三)第(三)項(xiàng)所指的自然資勘探和生產(chǎn)權(quán)以及與自然資勘探、勘探和開發(fā)支出有關(guān)的資產(chǎn)。205用于農(nóng)業(yè)、畜牧業(yè)或漁業(yè)的永久性建筑物、構(gòu)筑物和類似工程。206除第 5類中提到的以外的永久性建筑物、構(gòu)筑物和類似工程。57第 4 類以外的無形資產(chǎn)。有效期8農(nóng)業(yè)中使用的植物和機(jī)械(包括風(fēng)車、發(fā)電機(jī)和配電設(shè)備)。1009采礦勘探和開

25、發(fā)100The lable law is the old Ine Ta Act, 1973 適用的法律是舊的 1973年所得稅法 Capital gains taes 資本收益稅 A separate capital gains ta was abolished in Tanzania in 204.A realized capital gain is now accounted as part of the total ine brought to charge at the end of the year.There is however what is called single ins

26、tallment ta on realization of interest in land, shares, and securities held in resident entity or building situated in Tanzania.The lable rates are 10 and 20 percent of the gain for residents and non-residents respectively.坦桑尼亞在 204年廢除了單獨(dú)的資本收益稅。已實(shí)現(xiàn)的資本收益現(xiàn)在被記為年末總收入的一部分。然而，在坦桑尼亞的居民實(shí)體或建筑物中持有的土地、股份和證券的權(quán)益

27、的實(shí)現(xiàn)有所謂的單一分期付款稅。居民和非居民的適用稅率分別為收益的 10和 20。Ta losses 稅收損失 Ta losses are deducted in the year whh they arise and any subsequent year.There is no time limit in claiming a deduction on ta losses.Foreign losses (from investment and business) are deducted from foreign ine from investment and business respec

28、tively.Losses from other investments ine are deducted from investment ine.Also, losses from an agrultural business are deducted from ine in conducting agrultural business.稅收損失在產(chǎn)生的當(dāng)年和隨后的任何一年中扣除。要求扣除稅收損失沒有時(shí)間限制。國外損失(來自投資和業(yè)務(wù))分別從國外投資和業(yè)務(wù)收入中扣除。其他投資收入的損失從投資收入中扣除。此外，農(nóng)業(yè)企業(yè)的損失從經(jīng)營農(nóng)業(yè)企業(yè)的收入中扣除。Withholding taes 預(yù)扣稅

29、The table below shows withholding ta rates whh are currently in force for both residents and non residents.下表顯示了目前對(duì)居民和非居民都有效的預(yù)扣稅稅率。DESCRIPTIONRESIDENTSNON-RESIDENTSDividendsTo pany controlling 25 percent or more510From DSE listed pany55Otherwise1010RentLand buildings1015Aircraft Lease00Other assets0

30、15Interest1010Royalty1515Natural resource payment1515Serve fee015Technal serve to mining pany515Insurance premium05Payments to resident persons without TIN2N/A描述居民非居民紅利510來自 DSE 上市公司55否則1010租金土地和建筑1015飛機(jī)租賃00其他資產(chǎn)015利息1010版稅1515自然資支付1515服務(wù)費(fèi)015對(duì)礦業(yè)公司的技術(shù)服務(wù)515保險(xiǎn)費(fèi)05支付給沒有 TIN的居民的款項(xiàng)2不適用Tanzania has double ta

31、 treaties with nine countries whh may provide for a lower rate of withholding ta on dividends.坦桑尼亞與 9個(gè)國家簽訂了雙重稅收協(xié)定，可能會(huì)降低股息預(yù)扣稅稅率。Transfer pring and anti-avoidance rules 轉(zhuǎn)讓定價(jià)和反避稅規(guī)則 There are no detailed transfer pring rules in Tanzania.There is only one provision in the Ine Ta Act that makes reference

32、to transfer pring.This provision requires transaction between associates to be such that they reflect a transaction that is undertaken at an arms length.坦桑尼亞沒有詳細(xì)的轉(zhuǎn)讓定價(jià)規(guī)則。所得稅法中只有一項(xiàng)條款提到轉(zhuǎn)讓定價(jià)。該條款要求聯(lián)營公司之間的交易反映公平交易。Despite lack of proper guidance and firm rules on transfer pring, it is still imperative for

33、 related entities to maintain suffient, proper and contemporaneous documentation that supports pres paid to an associate at an arms length.盡管在轉(zhuǎn)讓定價(jià)方面缺乏適當(dāng)?shù)闹笇?dǎo)和嚴(yán)格的規(guī)則，但相關(guān)實(shí)體仍有必要保持足夠的、適當(dāng)?shù)暮屯瑫r(shí)期的文件，以支持公平地向關(guān)聯(lián)公司支付的價(jià)格。Recently, the ta authority has shown willingness to ly arms length principles as set out in the

34、 UN and OECD transfer pring guidelines.最近，稅務(wù)機(jī)關(guān)表示愿意應(yīng)用聯(lián)合國和經(jīng)合組織轉(zhuǎn)讓定價(jià)準(zhǔn)則中規(guī)定的公平交易原則。Anti-avoidance provisions 反避稅條款 Again, like transfer pring, there is only a general anti-avoidance provision in the Ine Ta Act.The provision ves power to the missioner to make adjustments as regards to a persons liability t

35、o ta or lack thereof as ropriate to counteract any avoidance or reduction of liability to ta that may result as a consequence of a transaction aimed to avoid ta.同樣，像轉(zhuǎn)讓定價(jià)一樣，所得稅法中只有一個(gè)一般性的反避稅條款。該條文賦予稅務(wù)局局長權(quán)力，可就某人的稅務(wù)責(zé)任或無稅務(wù)責(zé)任作出適當(dāng)?shù)恼{(diào)整，以抵銷任何因避稅交易而導(dǎo)致的避稅或減少稅務(wù)責(zé)任的情況。Thin capitalization 資本弱化 Thin capitalization r

36、ules are very new in Tanzania.As such, their lation is yet to be tested.The rules came as an amendment to the ine ta act in July 2021.Initially, the maimum amount of interest epense allowable for deduction should not eceed the sum of all interest ine derived during the year of ine plus 70 percent of

37、 the total ine ecluding interest ine before deducting interest epense.在坦桑尼亞，資本弱化規(guī)則是非常新的。因此，它們的應(yīng)用有待測(cè)試。這些規(guī)定是 2021年7月所得稅法的修正案。最初，允許扣除的利息費(fèi)用的最大金額不應(yīng)超過收入年度內(nèi)所有利息收入的總和加上扣除利息費(fèi)用前總收入(不包括利息收入)的 70。Ta treaties 稅務(wù)條約 Currently, there are nine countries whh have ta treaties with Tanzania.These countries are Canada,

38、Denmark, Finland, India, Italy, Norway, South Afra, Sweden, and Zambia.All the treaties are in force.There are ongoing negotiations to finalize double ta treaties among the partner states in the East Afran munity.目前，有 9 個(gè)國家與坦桑尼亞簽訂了稅務(wù)條約。這些國家是加拿大、丹麥、芬蘭、印度、意大利、挪威、南非、瑞典和贊比亞。所有的條約都生效了。東非共同體伙伴國家之間正在進(jìn)行談判，以

39、最終確定雙重征稅條約。2.Indirect taes 2.間接稅 VAT 增值稅 VAT is charged at a standard rate of 18 percent.Eport of goods and serves (provided they meet the “eport criteria”) are zero-rated.The threshold for restration is above TZS 40m (roimately USD 25,000).There are two VAT remes in Tanzania ndash; one for Mainland

40、 Tanzania and one for Tanzania Zanzibar.Taable persons are required to file their VAT returns at the last working day of the follog month.The VAT on importation is paid on importation together with customs duty.增值稅按 18的標(biāo)準(zhǔn)稅率征收。貨物和服務(wù)的出口(只要它們符合出口標(biāo)準(zhǔn))是零評(píng)級(jí)的。注冊(cè)門檻高于 4000萬 TZS(約合 2.5萬美元)。坦桑尼亞有兩種增值稅制度-一種適用于坦桑

41、尼亞大陸，另一種適用于坦桑尼亞桑給巴爾。應(yīng)納稅人員必須在下個(gè)月的最后一個(gè)工作日申報(bào)增值稅。進(jìn)口增值稅在進(jìn)口時(shí)連同關(guān)稅一起支付。Ecise Duty 消費(fèi)稅 Another indirect ta is ecise duty whh is imposed on partular goods and serves whether imported or locally produced.Serves whh are ecisable include airtime from mobile phone operators and pay per view television.Goods subje

42、ct to ecise duty include fuel, beer, bottled water, cigarettes, spirits and es and motor vehles eceeding 1000cc.另一種間接稅是消費(fèi)稅，對(duì)進(jìn)口或本地生產(chǎn)的特定商品和服務(wù)征收?？扇∠姆?wù)包括移動(dòng)電話運(yùn)營商的廣播時(shí)間和付費(fèi)電視。需繳納消費(fèi)稅的貨物包括燃料、啤酒、瓶裝水、香煙、烈酒和葡萄酒以及超過 1000毫升的機(jī)動(dòng)車輛。Customs (import) duty 關(guān)稅(進(jìn)口) There is a mon law relating to customs duty within the E

43、AC member countries ndash; The East Afran munity Customs Management Act, 204.東非共同體成員國有一項(xiàng)與關(guān)稅相關(guān)的普通法-204 年東非共同體海關(guān)管理法。With effect from January 1, 2021, people of the EAC member countries are not be subjected to import duty on goods moving within the reon (provided they conform to the rules of orin adopt

44、ed under the customs union treaty signed by the partner states).In line with the customs union is the customs mon market, whh is effective from July 1, 2021.This is intended to promote free movement of goods and labour within the reon.自 2021 年 1月 1日起，東非共同體成員國的人民對(duì)在該區(qū)域內(nèi)流動(dòng)的貨物不征收進(jìn)口稅(前提是這些貨物符合伙伴國家簽署的關(guān)稅同盟

45、條約所采用的原產(chǎn)地規(guī)則)。與關(guān)稅同盟一致的是海關(guān)共同市場，自 2021年 7 月 1日起生效。這是為了促進(jìn)該地區(qū)貨物和勞動(dòng)力的自由流動(dòng)。Import duty rate for goods imported from countries outside the EAC are 0 for raw material, capital goods, agrultural inputs and pure bred animals;5 to 10 for intermediate goods;and 25 for finished goods.In addition to that, equipmen

46、t and supplies imported by mining operator are taed at 0 up to production and 5 after one year into production.Equipment and supplies imported by gas and oil eplorer are taed at 0.從東非共同體以外國家進(jìn)口的貨物，原材料、資本貨物、農(nóng)業(yè)投入和純種動(dòng)物的進(jìn)口稅率為0；中間產(chǎn)品為 5至 10;成品 25。除此之外，采礦經(jīng)營者進(jìn)口的設(shè)備和供應(yīng)品在生產(chǎn)前按 0征稅，生產(chǎn)一年后按 5征稅。天然氣和石油勘探公司進(jìn)口的設(shè)備和供應(yīng)品按

47、 0征稅。3.Personal taes 3.個(gè)人所得稅 Domile and residency requirements 住所和居住要求 Residency status is satisfied in Tanzania if one of the follog conditions eists: 如果存在以下條件之一，則在坦桑尼亞滿足居住身份: If the individual has a permanent home in Tanzania and is present in Tanzania during any part of the year of ine; 如果該個(gè)人在坦桑尼

48、亞有永久住所，并且在收入年度的任何部分都在坦桑尼亞； If the individual is present in Tanzania during the year of ine for a period or periods amounting to aggregate days or more; 如果該個(gè)人在收入年度期間在坦桑尼亞停留的時(shí)間累計(jì)達(dá) 天或以上； If the individual is present in Tanzania during the year of ine and in each of the two preceding years of ine for pe

49、riods averang more than 122 days in each such year of ine;or 如果該個(gè)人在收入年度和前兩個(gè)收入年度中的每一年都在坦桑尼亞，且每個(gè)收入年度的平均時(shí)間超過 122天；或者 The individual is an employee or an offial of the Government of Tanzania posted abroad during the year of ine.個(gè)人是在收入年度期間派駐國外的坦桑尼亞政府雇員或官員。Main rates and bands 主要費(fèi)率和等級(jí) The table below summ

50、arises individual ta bands and their respective ta rates as of July 20.Ta for individual is paid in form of “Pay As You Earn”.下表匯總了截至 20年 7 月的各個(gè)稅級(jí)及其各自的稅率。個(gè)人所得稅以現(xiàn)收現(xiàn)付的形式支付。INE PER ANNUM (TZS)TA RATEndash; 2,040,000 NIL 2,040,0001 ndash; 4,320,00014 of the amount in ecess of TZS 2,040,0004,320,001 ndas

51、h; 6,480,000TZS 319,20/annum plus 20 of the amount in ecess of TZS 4,320,0006,480,001 ndash; 8,640,000TZS 751,20/annum plus 25 of the amount in ecess of TZS 6,480,000Above 8,640,000TZS 1,291,20/annum plus 30 of the amount in ecess of TZS 8,640,000年收入(TZS)稅率0ndash;2，040，000無2，040，0001ndash;4，320，000超

52、過 2，040，000 TZS 的 144，320，001ndash;6，480，000TZS 319，20/年，加上超過 TZS 4，320，000的 206，480，001ndash;8，640，000TZS 751，20/年，加上超過 TZS 6，480，000的金額的 258，640，000 以上TZS每年 1，291，20英鎊，加上超過 TZS 8，640，000英鎊的 30Gains and profits from employment includes the follog amounts paid by an employer or associate of an emplo

53、yer;wages, salary, payment in lieu of leave , fees, mission, bonus, gratuity, subsistence, travelling, entertainment or other allowances received in respect of employment or serves rendered.就業(yè)收益和利潤包括雇主或雇主的合伙人支付的下列金額；工資、薪金、代替休假的報(bào)酬、費(fèi)用、傭金、獎(jiǎng)金、酬金、生活津貼、旅行津貼、娛樂津貼或其他與所提供的就業(yè)或服務(wù)相關(guān)的津貼。Other payments made in respect of employment including benefit in kind are normally taed at the higher of cost or fair market value.Such benefits include motor vehle, housing, and loans.與就業(yè)有關(guān)的其他付款，包括實(shí)物福利，通常按成本或公平市場價(jià)值中較高者征稅。這些福