伊朗2016年度公司所得稅

1、https:/.hao123./?tn=96599076_hao_pgCorporate Income Tax （公司所得稅）Direct Taxes Act imposes a tax on the income of “l(fā)egal entities”，a term which encompasses companies, partnerships, cooperatives and other bodies of similar nature.直接稅法對“法人實體”持續(xù)經(jīng)營期間的收入征稅，法人實體是指公司，合伙企 業(yè)，合作社和其他類似性質(zhì)的機(jī)構(gòu)。Type of tax system稅收類型

2、The Iranian system of corporate taxation is a two-tier system, a combination of both the classical and the imputation systems. On one hand, the profits are first taxed at the corporate level and no credit is granted at the shareholder level and, on the other hand, dividends distributed by the compan

3、ies among the shareholders are exempt from taxation.伊朗的公司所得稅收包含兩種情況：分別是由一般課稅制度和扣除利潤分配的重 復(fù)征稅的組合。一方面，利潤首先在公司層面被征稅對股東層面是理所當(dāng)然的， 而另一方面，由股東之間分配公司股息是免稅的。Taxable persons納稅義務(wù)人Iranian entities are subject to tax on all their income wherever earned. Non-Iranian entities are subject to tax on income earned in o

4、r received from Iran through the granting of licenses and other rights or through the provision of training and technical assistance, and/or the supply of films.伊朗企業(yè)實體應(yīng)應(yīng)將他們?nèi)魏蔚胤劫嵢〉乃惺杖胝鞫?。非伊朗居民實體應(yīng)就從 伊朗收到的，獲得或通過許可權(quán)和其他權(quán)利的授予，或通過提供培訓(xùn)和技術(shù)援助， 和/或影片取得收入征稅。Government ministries and institutions, government bud

5、geted enterprises, and municipalities as well as the Islamic Republic foundations and statutory bodies authorized to be exempted from taxation by the late Imam Khomeini and the Supreme Leader are exempt from tax.政府部門和機(jī)構(gòu)，政府預(yù)算的企業(yè)，直轄市以及伊斯蘭國的基金會，由已故的霍 梅尼和最高領(lǐng)袖授權(quán)的被免稅的法定機(jī)構(gòu)免稅。Residence住所The term resident me

6、ans any person who under the laws of the Islamic Republic of Iran is liable to tax therein by reason of his residence, domicile, and place of registration, place of management or any other criterion of a similar nature.居民指在伊朗伊斯蘭國的法律下，因他的住所，住所和注冊地點(diǎn)，管理場所或類 似性質(zhì)的任何其他標(biāo)準(zhǔn)的該締約國負(fù)有納稅義務(wù)。Taxable income應(yīng)稅收入Gener

7、al一般情況下The aggregate profits of companies, and the profits from the profit-making activities of other legal persons, derived from different sources in Iran or abroad, less the losses resulting from non-exempt sources and minus the prescribed exemptions, shall be taxed at the flat rate of 25%, except

8、 the cases for which separate rates are provided under the Iranian Direct Taxes Act (see Art. 105 of DTA).公司的總利潤，以及其他法人的營利性活動的利潤，來自伊朗或國外不同的來源， 較少從非豁免來源和減去規(guī)定的豁免造成的損失，應(yīng)按統(tǒng)一的征稅率為25%, 除了以下伊朗直接稅規(guī)定獨(dú)立率的情況下(見第DTA105)。With regard to the Iranian noncommercial legal persons that are not established for distribu

9、tion of profits, should they engage in profit-making operations, the total taxable income derived from such activities shall be taxed at the rate of 25% (see Note 1 of Art. 105 of DTA).對于那些不進(jìn)行利潤分配設(shè)立伊朗非商業(yè)性的法人，他們從事營利性經(jīng)營，從這 些活動中獲得的總應(yīng)納稅所得額按25%的稅率征收企業(yè)所得稅(見本法105條 注1)。Taxable profits declared by companies,

10、 conventional cooperative unions, and public joint stock cooperative companies shall be subject to 25 percent of allowances from the standard rate of 25% provisioned in Article (105) of the Direct Taxes Act (see Note 6 of Art. 105 of DTA).傳統(tǒng)的的公司、合作社聯(lián)盟和公共股份合作企業(yè)申報應(yīng)納稅所得額須按直接稅法 第(105)規(guī)定的25%的標(biāo)準(zhǔn)稅率，按25%課稅(

11、見本法105條注6)。Foreign legal persons and entities residing abroad shall be taxed at the flat rate of 25% in respect of the aggregate taxable income derived from the operation of their investment in Iran or from the activities performed by them, directly or through the agencies like branches, representat

12、ives, agents, and the like, in Iran, and also the income received by such persons and entities from Iran for granting of licenses and other rights, transferring technology and/or providing training services, technical assistance and cinematographic films. The representatives of such foreign persons

13、and enterprises in Iran shall be subject to taxation with respect to the income they may earn under any titles in their own account (see Note 2 of Art. 105 of DTA). There are two exceptions in this regard:外國法人和旅居國外的單位，包括從他們的投資運(yùn)作在伊朗或由他們直接進(jìn)行的 活動或通過機(jī)構(gòu)，如分公司，代表處等，獲得的所有應(yīng)納稅所得額征稅，應(yīng)當(dāng)按 25%的統(tǒng)一稅率征稅。在伊朗，也可以通過這樣的

14、個人和實體從伊朗發(fā)放許可證 和其他權(quán)利，轉(zhuǎn)讓技術(shù)和/或提供培訓(xùn)服務(wù)，技術(shù)援助和電影膠片獲得的收入。 這樣的外國個人和企業(yè)在伊朗的代表，須就自己的賬戶下賺取他們的在任何所得 征稅(見本法105條注2)。但有以下兩個方面的例外： Foreign insurance enterprises earning income by accepting reinsurance from Iranian insurance institutions shall be taxed at the rate of 2% on their premium income and on interest on their

15、 deposits in Iran; where the Iranian insurance institutions are engaged in insurance business in the country of their foreign reinsures, and enjoy tax exemption in that country on their own reinsurance operations, then the said foreign reinsures shall also be exempted from taxation in Iran (see Note

16、 5 of Art. 105 of DTA).外資保險企業(yè)通過接受來自伊朗的保險機(jī)構(gòu)的再保險賺取收入，應(yīng)按他們的保費(fèi) 收入以及他們在伊朗的存款利息2%的稅率征收企業(yè)所得稅;其中，伊朗的保險機(jī) 構(gòu)從事保險業(yè)務(wù)的外資再保險的國家，享受在該國免稅對自己的再保險業(yè)務(wù)，那 么，上述境外再保險人也應(yīng)當(dāng)從伊朗得到稅收豁免（見本法105條注）。 The tax charged on foreign airline and shipping concerns shall be 5% of all amounts received by them for the carriage of passengers, f

17、reight, etc. from Iran, whether such amounts are received in Iran, at the destination or en route （see Art.113 of DTA）. Where the tax applicable to Iranian airline For shipping concerns in a foreign country is more than 5% of the fairs received by them, and the situation is declared by the respectiv

18、e Iranian organization, the Ministry of Economic Affairs and Finance shall increase the tax of the airline and shipping concerns of such country on par with the rates so applied to the Iranian concerns （see Note of Art. 113 of DTA）. 收取外航和航運(yùn)的所得稅應(yīng)以他們?yōu)槁每?，貨物等，從伊朗運(yùn)輸收取的款額的 5%計征，無論是在伊朗收到這樣的款項，在目的地或途中（見本法11

19、3條）。凡 在國外適用于伊朗航空公司的航運(yùn)所得稅是他們收到的展覽會超過5%，由各自 的伊朗組織申報，經(jīng)濟(jì)事務(wù)和財政部將增加的稅收與這樣應(yīng)用到伊朗的票面利率 等國家的航空公司和航運(yùn)的關(guān)注（見本法113條附注）。At the time of computation of the income tax of legal persons, whether Iranian or foreign, the pre-paid taxes shall be deducted from the applicable tax according to the pertinent regulations, and

20、any overpaid amounts shall be refundable （see Note 3 of Art. 105 of DTA）.在所得稅法人的計算時間，無論是伊朗還是國外，預(yù)先繳納稅款應(yīng)按適用稅率根 據(jù)有關(guān)規(guī)定扣除，多付的金額應(yīng)退還（見本法113條附注3）。The legal persons shall not be subject to any other taxes on the dividends or partnership profits they may receive from the capital recipient companies （see Note

21、4 of Art. 105 of DTA）.法人不必對任何合伙企業(yè)或資本性公司收到的現(xiàn)金股利或利潤征稅（見本法113 條附注4）。In cases where some payments other than income tax are to be collected on the basis of taxable income, the tax of relevant taxpayers shall be computed at the flat rate of 25% after deduction of such non-tax charges （see Note 5 of Art.

22、105 of DTA）. 在所得稅以外的一些付款，應(yīng)納稅所得額的基礎(chǔ)上收集的情況下，相關(guān)納稅人的 稅收應(yīng)在25%的此類非稅收費(fèi)用扣除標(biāo)準(zhǔn)稅率計算（見本法113條附注5）。 Exempt income 免稅收入（See also Section “incentives” below）（另見“激勵”以下）All enterprises for internal and international tourism that have, prior to March 20, 2016, received their exploitation licenses from relevant legal a

23、uthorities shall be exempt from the payment of 50% of the tax on their declared income up to 6 years after the aforementioned date; this provision, however, does not apply to incomes derived from sending tourists abroad （see Para. L, Art. 132 of DTA）.各企業(yè)部和國際旅游，2016年3月20日之前，收到相關(guān)法律部門的開發(fā)許可 證應(yīng)在其申報的收入高達(dá)上

24、述日期后的6年從繳納稅款的50%免稅;這一規(guī)定， 但并不適用于來自國外的游客發(fā)送的衍生收入（見第132條Para. L）In the same line, One hundred percent (100%) of the income declared by tourism and pilgrimage travel agents that have received their licenses from relevant authorities shall be zero rated, provided that such income has been derived from for

25、eign tourists or from sending pilgrims to Saudi Arabia, Iraq or Syria (see Para. M, Art. 132 of DTA). 在同一行，百分之一百(100%)由已經(jīng)收到了他們的執(zhí)照從有關(guān)部門應(yīng)零稅率 旅游朝圣旅行社申報的收入，但這些收入已經(jīng)從外國游客或發(fā)送香客派生沙特阿 拉伯，伊拉克和敘利亞(見第132條Para. M)。Study and research costs of legal persons from the private and cooperative sectors engaged in produ

26、cing and industrial enterprises, holding exploitation licenses from relevant ministries shall be exempt from the payment of a maximum of 10% of such persons declared tax in the year of accrual, provided that such study and research activities have been carried out through contracts concluded with un

27、iversities or other research and higher education centers holding finalized licenses from the Ministries of “Science, Research and Technology” or “Health and Medical Education”， within the framework of the State Comprehensive Scientific Map. The latter mentioned contracts shall be eligible for the c

28、oncerned purpose, only if research councils of the universities or research centers involved have already approved the annual progress reports of the contracts. Moreover, for the entitlement to the exemption, the income declared by such enterprises for producing and industrial activities shall not b

29、e less than IRR 5,000,000,000. The study and research costs, which are taken into account as the tax paid by such persons, shall not be accepted as allowable expenses for tax purposes (see Para. O, Art. 132 of DTA).在權(quán)責(zé)發(fā)生制的年的研究和從事生產(chǎn)的私營，合作部門和工業(yè)企業(yè)，控股相關(guān)部 委的開發(fā)許可證法人的研究成本應(yīng)是從支付最多的此類人員的10%免稅“申報 納稅，提供這樣的學(xué)習(xí)和研究

30、活動已通過與大學(xué)或其他研究，并從“科學(xué)，研究 和技術(shù)”或“衛(wèi)生和醫(yī)學(xué)教育”的部委舉行敲定許可證高等教育中心簽訂的合同 進(jìn)行的，在框架國家綜合科學(xué)地圖。后者提到的合同，應(yīng)當(dāng)有資格有關(guān)的目的， 只有當(dāng)涉及的大學(xué)或研究中心的研究理事會已經(jīng)批準(zhǔn)了合同的年度進(jìn)展報告。此 外，對于享有豁免，收入由這些企業(yè)生產(chǎn)和工業(yè)活動申報不得低于IRR 50億。學(xué) 習(xí)和研究成本，這是考慮到由這些人所繳納的稅款，不得接受為稅收目的允許的 費(fèi)用(見第132條Para. 0)。One hundred percent (100%) of the income derived by the Fund for Development

31、 of Agricultural Sector or by rural, tribal, agricultural, fishers, workers, employees, university and school students cooperative companies and their respective unions shall be exempt from taxation (see Art. 133 of DTA).該基金為農(nóng)業(yè)部門的發(fā)展還是農(nóng)村，部落，農(nóng)業(yè)，漁民，工人，職員，大學(xué)和學(xué) 校學(xué)生的合作公司及其各自的工會取得的收入百分之百(100%)應(yīng)為免稅(見 第133條)

32、。The income derived from educational and training activities by nonprofit schools, whether elementary, junior or senior secondary, technical or vocational schools, free technical and vocational schools licensed by Iran Technical and Vocational Training Organization or by nonprofit universities and h

33、igher education institutions and kindergartens located in less developed regions and villages, as well as the income derived from taking care of mental and physical invalids by the institutions engaged in such activities, shall be exempt from taxation, provided that the aforesaid institutions have p

34、ermission from the respective authorities (see Art. 134 of DTA). The income of the institutions and clubs having permission from the Physical Training Organization shall also be exempt from taxation, if it is derived purely from sport activities (see the same Art.)收入由非營利性的學(xué)校，從教育和培訓(xùn)活動取得的，無論是小學(xué)，初中還是高中

35、， 技術(shù)或職業(yè)學(xué)校，免費(fèi)提供技術(shù)和職業(yè)學(xué)校伊朗技術(shù)和職業(yè)培訓(xùn)機(jī)構(gòu)，或由位于 非營利性大學(xué)和高等教育機(jī)構(gòu)和幼兒園許可欠發(fā)達(dá)地區(qū)和村莊，以及由從事這類 活動的機(jī)構(gòu)照顧的精神和身體殘疾的取得的收入，應(yīng)一律免稅，前提是上述機(jī)構(gòu) 紛紛從各自的機(jī)構(gòu)(見本法第134條)。從體育組織有機(jī)構(gòu)和俱樂部許可的收入 也應(yīng)一律免稅，如果是純粹從事體育活動(見本法第134條)。One hundred percent (100%) of the income derived from exportation of non-oil services and goods, and products of the agricul

36、tural sector, as well as 20% of the income derived from the exportation of raw materials shall be subject to zero-rate taxation provided they are included in an approved list (see Art. 141of DTA).來自非石油服務(wù)和貨物，以及農(nóng)業(yè)部門的產(chǎn)品出口取得的所得百分之百(100%) 的收入，以及來自原材料的出口取得收入的20%應(yīng)當(dāng)按零利率，只要它們被包 含在允許列表(見本法第141條)。The income de

37、rived from exportation of different goods that are imported to Iran on transit, and are exported without making any changes in the substance thereof or doing any works on them, shall be subject to zero-rate taxation (see Note 1, Art. 141of DTA).收入從導(dǎo)入到伊朗過境，而無需在物質(zhì)的任何變化或其對他們做任何作品遠(yuǎn)銷不 同出口的貨物來源，須經(jīng)零利率征稅(見本

38、法第141條注1)。Publishing, journalistic, and Quranic activities (licensed by the Ministry of Culture and Islamic Guidance and relevant authorities) as well as cultural and artistic activities performed based on the permit of the Ministry of Culture and Islamic Guidance shall be exempt from taxation (see

39、Para. L, Art. 139 of DTA).出版，新聞和古蘭經(jīng)的活動以及文化和藝術(shù)活動(由文化部和伊斯蘭指導(dǎo)和相關(guān) 部門行貨)進(jìn)行基于對文化和伊斯蘭指導(dǎo)部的許可證，須免稅(見本法第141 條 Para. L)Income of workshops, cooperatives and guilds engaged in production of handmade carpets and handicrafts are exempt from taxation (see Art. 142 of DTA).從事生產(chǎn)手工地毯和手工藝品作坊，合作社和行業(yè)協(xié)會的收入是免稅In case of c

40、ontract works, any part of the contract price, which is used for the purchase of supplies and equipments shall be exempt from taxation up to a maximum of the purchase invoice price for domestic purchases or up to the sum of customs value, customs surcharges and other payments mentioned in the Custom

41、s Green Licenses for foreign purchases, provided that the amounts relevant to those supplies and equipments are included, apart from other items, in the contract or in its further amendments or supplements (see Note 1 under Art. 107 of DTA).在合同的情況下工作，合同價格，這是用于購買物資和設(shè)備的任何部分，應(yīng)從稅 收達(dá)到購或高達(dá)海關(guān)價值的總和，海關(guān)最大的購買發(fā)

42、票價格的豁免附加費(fèi)和在海 關(guān)綠許可證的國外采購提及的其他款項，條件是有關(guān)這些物資和設(shè)備的金額包 括，除了其他項目，在合同或在其進(jìn)一步的修訂或補(bǔ)充。In cases where the foreign contractors wholly or partly assign contract operations to Iranian legal persons as sub-contractors, then an amount which is used for the purchase of supplies and equipments mentioned in the original

43、contract, which is purchased by the sub-contractor and is borne by the original contractor shall be exempt from taxation, subject to the provisions described in the latter part of the previous paragraph (see Note 2 under Art. 107 of DTA).在那里的外國承包商全部或部分轉(zhuǎn)讓承包經(jīng)營伊朗法人作為分包商的情況下， 那么它是用于購買物資，并在原合同提及的設(shè)備，這是由分包

44、商購買的，是一個 量經(jīng)原承包人承擔(dān)應(yīng)一律免稅，受前一段的后半部分說明的規(guī)定Branches and agents of foreign companies and banks in Iran, that, without having the right to make transactions, are engaged in marketing and gathering economic information in Iran for their parent enterprises, and receive remuneration from them against their exp

45、enditures, shall not be subject to taxation in respect of such remuneration (see Note 3 under Art. 107 of DTA).分行和外國公司和銀行在伊朗的代理人，即，無需進(jìn)行交易的權(quán)利，從事市場 營銷和在伊朗收集經(jīng)濟(jì)信息為自己父母的企業(yè)，并從中領(lǐng)取薪酬對他們的開支， 不得接受稅收就該薪酬The following kinds of income are also all tax-exempt:以下類型的收入也全部免稅：Interest or bonuses accrued to saving acc

46、ounts and various deposits held by the Iranian banks or authorized non-bank credit institutions but not where the deposit is made by another bank (for this item and the next three items see Art. 145 of DTA);Bonuses accruing on government and treasury bonds;Interest paid by Iranian banks to the banks

47、 outside Iran on overdrafts and time deposits, subject to reciprocal treatment;利息或累計被另一家銀行儲蓄賬戶和伊朗銀行舉辦的各類存款或授權(quán)的非銀行 信貸機(jī)構(gòu)而不是那里的存款是由獎金(對于這個項目，接下來的三個項目見第 145 條)；獎金累積政府和國債；通過伊朗銀行支付給銀行的伊朗境外的透支和定期存款，受到互惠待遇的利息;Interest and bonuses accrued to participation bonds;Interest payable on land reform bonds (see Note

48、 of Art. 146 of DTA;Endowments and donations received by sanctuaries, mosques, hosainiyehs, takyehs and similar religious institutions (for this item and the items below see Art.139 of DTA) Hosainiyehs and takyehsare two religious institutions for Shiite Muslims in which they mourn for those imams w

49、ho have been martyred at the beginning of the Islamic era.;利息和紅利累積參與債券；關(guān)于土地改革債券的應(yīng)計利息(見DTA藝術(shù)146注。捐贈和保護(hù)區(qū)，清真寺，hosainiyehs，takyehs和類似機(jī)構(gòu)收到的捐款(該項目 與項目見下文。第139條)Hosainiyehs和takyehsare兩名機(jī)構(gòu)中，他們悼念那 些伊瑪目什葉派穆斯林誰在伊斯蘭時代的開始已經(jīng)殉國。Cash and non-cash donations received by the Red Crescent Society of Iran;Cash and non-c

50、ash donations or payments received by pension saving funds, the Organization of Health Services Insurance and the Social Security Organization as well as insurance premiums and pension contributions;Cash and non-cash donations received by Islamic schools;Cash and non-cash donations received by found

51、ations of the Islamic Republic of Iran;伊朗紅新月會收到的現(xiàn)金和非現(xiàn)金捐贈；現(xiàn)金和非現(xiàn)金捐贈或通過支付養(yǎng)老金儲蓄基金獲得了衛(wèi)生服務(wù)的保險組織和社 會保障組織以及保險費(fèi)和退休金供款；伊斯蘭學(xué)校收到的現(xiàn)金和非現(xiàn)金捐贈；伊朗伊斯蘭國基金會收到的現(xiàn)金和非現(xiàn)金捐贈；Amounts paid out of the State Fund for Development Endowments;Income of persons arising from benevolent contributions schools;Amounts paid out of public

52、endowment funds and used for religious, educational or scientific purposes or for the alleviation of suffering as a result of a natural catastrophe;換來了發(fā)展捐贈國家基金金額；從慈善捐助學(xué)校所帶來的個人收入；金額支付的公共養(yǎng)老基金，并用于，教育或科研目的或痛苦為自然災(zāi)害而導(dǎo)致 的緩解；Cash and non-cash donations received by charitable organizations provided the amoun

53、ts received are used for charitable purposes；Cash, non-cash donations and membership fees received by professional associations, parties and non-government organizations that are appropriately licensed； andEndowments of donations to societies and missions of religious minorities provided these are a

54、pproved by the Ministry of Interior.慈善組織收到的現(xiàn)金和非現(xiàn)金捐贈提供的接收被用于慈善用途的款項；現(xiàn)金，非現(xiàn)金捐贈和專業(yè)協(xié)會，當(dāng)事人和被適當(dāng)授權(quán)的非政府組織收到的會員 費(fèi)；和捐贈給社會和少數(shù)派的任務(wù)稟賦前提是這些由政部批準(zhǔn)。Deductions扣除Expenses which are deductible in arriving at taxable income are listed in Article (148) of Direct Taxes Act. Other expenses that are not mentioned in Article

55、(148) of the Direct Taxes Act, but are considered to be related to the earning of the enterprise s income, shall be accepted as deductible expenses based on the proposal of the Iranian National Tax Administration and approval of the Ministry of Economic Affairs and Finance (see Note 1, Art. 148 of D

56、TA).費(fèi)用這是扣除在應(yīng)納稅所得額到達(dá)列在直接稅法第(148)。未在直接稅法第 (148)被提及，但被認(rèn)為是關(guān)系到企業(yè)收入的收入等費(fèi)用，應(yīng)被接納為根據(jù)伊 朗國家稅務(wù)總局批準(zhǔn)的建議扣除的費(fèi)用經(jīng)濟(jì)事務(wù)和財政部的Expenditure must be supported, to a reason able degree, by documentary evidence and be exclusively connected with the earning of income during the fiscal year in question. Specific provisions allow

57、 the deduction of reserves for deductible expenses related to the current year and the deduction of deductible expenses related to previous years, payment of which becomes due in the current year.支出必須得到支持，以找到一個合理的程度，有文件證據(jù)和收入的收入在有關(guān)財 政年度獨(dú)占連接。具體規(guī)定允許儲量為與當(dāng)前年度扣除費(fèi)用扣除和相關(guān)往年扣除 的費(fèi)用扣除，支付其到期當(dāng)年。The categories of

58、deductible expenditure listed in the Act are as follows (see Art. 148 of DTA):是扣除開支在該法中列出的類別如下1. The cost of goods and raw materials sold or used to produce goods sold or to provide services;出售或用于生產(chǎn)產(chǎn)品的商品和原材料成本銷售或提供服務(wù)Personnel costs including:o Basic salaries, wages and regularly recurring benefits i

59、n cash and in kind (the deductible amount for benefits in kind is the cost to the employer);人事費(fèi)包括：基本薪金，工資和現(xiàn)金和實物經(jīng)常性的收益(可抵扣金額的實物福利是成本用人 單位)；o Payments which do not recur regularly such as New Year bonuses, overtime payments and traveling expenses;o Health and safety expenditure and medical, accident a

60、nd life insurance premiums of personnel;o Retirement pensions and payments made in connection with termination of employment;o Social security contributions;0付款不經(jīng)常復(fù)發(fā)，如新年獎金，加班費(fèi)和差旅費(fèi)；0健康和安全開支和醫(yī)療人員的意外及壽險保費(fèi)；0退休金和與終止雇用有關(guān)的款項；0社會保障繳款；o Funds reserved for financing the retirement pensions, supervisors pensio