坦桑尼亚税务构成英中对照.doc

1、坦桑尼亚税务构成 英中对照Taation System in Tanzania 坦桑尼亚的税收制度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。地方政府也征收税款。所有中央政府税收都由坦桑尼亚税务局管理。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.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领导。财政部监督税收政策。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 一般来说，坦桑尼亚采用自我评估方法，要求在年底提交纳税申报单。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

5、来自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 TAES 1.直接税 Corporate taes 公司税 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部分。就业收入被课以重税，企业的税收贡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 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.居民在全球范围内都要缴纳所得税，而非居民只对坦桑尼亚来的收入纳税。就所得税而言，在坦桑尼亚居住至少六个月

8、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。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.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优惠。这些领域包括采矿、石油和农业。在出口加工区开展的工业活动也享有重要的免税期。Corporate ta rates 公司税率 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 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，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激励措施，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，因税收优惠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 estimate taable ine for the year and pay ta 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

13、所得税。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 的债务/股权比率)、损失、股票交易损失、农业改良支出、研究开发支出和环境保护支出，有特别的扣除规则。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、.值得注意的是采矿作业的围栏。从 2021 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 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: 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基础。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。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服务的以及固定在旅馆中的设备和机械项目的资产成本中，还有 50的第一年津贴。各类资产的折旧率如下: 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类别应折旧资产税率1计算机和数据处理设备以及外围设备；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。37.52可容纳 30 名或 30名以上乘客的

24、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。134(三)第(三)项所指的自然资勘探和生产权以及与自然资勘探、勘探和开发支出有关的资产。205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。206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。57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)。1009采矿勘探和开

25、发100The lable law is the old Ine Ta Act, 1973 适用的法律是旧的 1973年所得税法 Capital gains taes 资本收益税 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.坦桑尼亚在 204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部分。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

27、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。Ta losses 税收损失 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.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(来自投资和业务)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 taes 预扣税

29、The table below shows withholding ta rates whh are currently in force for both residents and non residents.下表显示了目前对居民和非居民都有效的预扣税税率。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描述居民非居民红利510来自 DSE 上市公司55否则1010租金土地和建筑1015飞机租赁00其他资产015利息1010版税1515自然资支付1515服务费015对矿业公司的技术服务515保险费05支付给没有 TIN的居民的款项2不适用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 pring and anti-avoidance rules 转让定价和反避税规则 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.坦桑尼亚没有详细的转让定价规则。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 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.尽管在转让定价方面缺乏适当的指导和严格的规则，但相关实体仍有必要保持足够的、适当的和同时期的文件，以支持公平地向关联公司支付的价格。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，税务机关表示愿意应用联合国和经合组织转让定价准则中规定的公平交易原则。Anti-avoidance provisions 反避税条款 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.同样，像转让定价一样，所得税法中只有一个一般性的反避税条款。该条文赋予税务局局长权力，可就某人的税务责任或无税务责任作出适当的调整，以抵销任何因避税交易而导致的避税或减少税务责任的情况。Thin capitalization 资本弱化 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.在坦桑尼亚，资本弱化规则是非常新的。因此，它们的应用有待测试。这些规定是 2021年7月所得税法的修正案。最初，允许扣除的利息费用的最大金额不应超过收入年度内所有利息收入的总和加上扣除利息费用前总收入(不包括利息收入)的 70。Ta treaties 税务条约 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 个国家与坦桑尼亚签订了税务条约。这些国家是加拿大、丹麦、芬兰、印度、意大利、挪威、南非、瑞典和赞比亚。所有的条约都生效了。东非共同体伙伴国家之间正在进行谈判，以

39、最终确定双重征税条约。2.Indirect taes 2.间接税 VAT 增值税 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.增值税按 18的标准税率征收。货物和服务的出口(只要它们符合出口标准)是零评级的。注册门槛高于 4000万 TZS(约合 2.5万美元)。坦桑尼亚有两种增值税制度-一种适用于坦桑

41、尼亚大陆，另一种适用于坦桑尼亚桑给巴尔。应纳税人员必须在下个月的最后一个工作日申报增值税。进口增值税在进口时连同关税一起支付。Ecise Duty 消费税 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.另一种间接税是消费税，对进口或本地生产的特定商品和服务征收。可取消的服务包括移动电话运营商的广播时间和付费电视。需缴纳消费税的货物包括燃料、啤酒、瓶装水、香烟、烈酒和葡萄酒以及超过 1000毫升的机动车辆。Customs (import) duty 关税(进口) 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.东非共同体成员国有一项与关税相关的普通法-204 年东非共同体海关管理法。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，东非共同体成员国的人民对在该区域内流动的货物不征收进口税(前提是这些货物符合伙伴国家签署的关税同盟

45、条约所采用的原产地规则)。与关税同盟一致的是海关共同市场，自 2021年 7 月 1日起生效。这是为了促进该地区货物和劳动力的自由流动。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.从东非共同体以外国家进口的货物，原材料、资本货物、农业投入和纯种动物的进口税率为0；中间产品为 5至 10;成品 25。除此之外，采矿经营者进口的设备和供应品在生产前按 0征税，生产一年后按 5征税。天然气和石油勘探公司进口的设备和供应品按

47、 0征税。3.Personal taes 3.个人所得税 Domile and residency requirements 住所和居住要求 Residency status is satisfied in Tanzania if one of the follog conditions eists: 如果存在以下条件之一，则在坦桑尼亚满足居住身份: If the individual has a permanent home in Tanzania and is present in Tanzania during any part of the year of ine; 如果该个人在坦桑尼

48、亚有永久住所，并且在收入年度的任何部分都在坦桑尼亚； If the individual is present in Tanzania during the year of ine for a period or periods amounting to aggregate days or more; 如果该个人在收入年度期间在坦桑尼亚停留的时间累计达 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 如果该个人在收入年度和前两个收入年度中的每一年都在坦桑尼亚，且每个收入年度的平均时间超过 122天；或者 The individual is an employee or an offial of the Government of Tanzania posted abroad during the year of ine.个人是在收入年度期间派驻国外的坦桑尼亚政府雇员或官员。Main rates and bands 主要费率和等级 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”.下表汇总了截至 20年 7 月的各个税级及其各自的税率。个人所得税以现收现付的形式支付。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)税率0ndash;2，040，000无2，040，0001ndash;4，320，000超

52、过 2，040，000 TZS 的 144，320，001ndash;6，480，000TZS 319，20/年，加上超过 TZS 4，320，000的 206，480，001ndash;8，640，000TZS 751，20/年，加上超过 TZS 6，480，000的金额的 258，640，000 以上TZS每年 1，291，20英镑，加上超过 TZS 8，640，000英镑的 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.就业收益和利润包括雇主或雇主的合伙人支付的下列金额；工资、薪金、代替休假的报酬、费用、佣金、奖金、酬金、生活津贴、旅行津贴、娱乐津贴或其他与所提供的就业或服务相关的津贴。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.与就业有关的其他付款，包括实物福利，通常按成本或公平市场价值中较高者征税。这些福