伊朗2016年度公司所得税

1、https:/.hao123./?tn=96599076_hao_pgCorporate Income Tax （公司所得税）Direct Taxes Act imposes a tax on the income of “legal entities”，a term which encompasses companies, partnerships, cooperatives and other bodies of similar nature.直接税法对“法人实体”持续经营期间的收入征税，法人实体是指公司，合伙企 业，合作社和其他类似性质的机构。Type of tax system税收类型

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.伊朗的公司所得税收包含两种情况：分别是由一般课税制度和扣除利润分配的重 复征税的组合。一方面，利润首先在公司层面被征税对股东层面是理所当然的， 而另一方面，由股东之间分配公司股息是免税的。Taxable persons纳税义务人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.伊朗企业实体应应将他们任何地方赚取的所有收入征税。非伊朗居民实体应就从 伊朗收到的，获得或通过许可权和其他权利的授予，或通过提供培训和技术援助， 和/或影片取得收入征税。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.政府部门和机构，政府预算的企业，直辖市以及伊斯兰国的基金会，由已故的霍 梅尼和最高领袖授权的被免税的法定机构免税。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.居民指在伊朗伊斯兰国的法律下，因他的住所，住所和注册地点，管理场所或类 似性质的任何其他标准的该缔约国负有纳税义务。Taxable income应税收入Gener

7、al一般情况下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).公司的总利润，以及其他法人的营利性活动的利润，来自伊朗或国外不同的来源， 较少从非豁免来源和减去规定的豁免造成的损失，应按统一的征税率为25%, 除了以下伊朗直接税规定独立率的情况下(见第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).对于那些不进行利润分配设立伊朗非商业性的法人，他们从事营利性经营，从这 些活动中获得的总应纳税所得额按25%的税率征收企业所得税(见本法105条 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).传统的的公司、合作社联盟和公共股份合作企业申报应纳税所得额须按直接税法 第(105)规定的25%的标准税率，按25%课税(

11、见本法105条注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:外国法人和旅居国外的单位，包括从他们的投资运作在伊朗或由他们直接进行的 活动或通过机构，如分公司，代表处等，获得的所有应纳税所得额征税，应当按 25%的统一税率征税。在伊朗，也可以通过这样的

14、个人和实体从伊朗发放许可证 和其他权利，转让技术和/或提供培训服务，技术援助和电影胶片获得的收入。 这样的外国个人和企业在伊朗的代表，须就自己的账户下赚取他们的在任何所得 征税(见本法105条注2)。但有以下两个方面的例外： 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).外资保险企业通过接受来自伊朗的保险机构的再保险赚取收入，应按他们的保费 收入以及他们在伊朗的存款利息2%的税率征收企业所得税;其中，伊朗的保险机 构从事保险业务的外资再保险的国家，享受在该国免税对自己的再保险业务，那 么，上述境外再保险人也应当从伊朗得到税收豁免（见本法105条注）。 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）. 收取外航和航运的所得税应以他们为旅客，货物等，从伊朗运输收取的款额的 5%计征，无论是在伊朗收到这样的款项，在目的地或途中（见本法11

19、3条）。凡 在国外适用于伊朗航空公司的航运所得税是他们收到的展览会超过5%，由各自 的伊朗组织申报，经济事务和财政部将增加的税收与这样应用到伊朗的票面利率 等国家的航空公司和航运的关注（见本法113条附注）。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）.在所得税法人的计算时间，无论是伊朗还是国外，预先缴纳税款应按适用税率根 据有关规定扣除，多付的金额应退还（见本法113条附注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）.法人不必对任何合伙企业或资本性公司收到的现金股利或利润征税（见本法113 条附注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）. 在所得税以外的一些付款，应纳税所得额的基础上收集的情况下，相关纳税人的 税收应在25%的此类非税收费用扣除标准税率计算（见本法113条附注5）。 Exempt income 免税收入（See also Section “incentives” below）（另见“激励”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）.各企业部和国际旅游，2016年3月20日之前，收到相关法律部门的开发许可 证应在其申报的收入高达上

24、述日期后的6年从缴纳税款的50%免税;这一规定， 但并不适用于来自国外的游客发送的衍生收入（见第132条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%)由已经收到了他们的执照从有关部门应零税率 旅游朝圣旅行社申报的收入，但这些收入已经从外国游客或发送香客派生沙特阿 拉伯，伊拉克和叙利亚(见第132条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).在权责发生制的年的研究和从事生产的私营，合作部门和工业企业，控股相关部 委的开发许可证法人的研究成本应是从支付最多的此类人员的10%免税“申报 纳税，提供这样的学习和研究

30、活动已通过与大学或其他研究，并从“科学，研究 和技术”或“卫生和医学教育”的部委举行敲定许可证高等教育中心签订的合同 进行的，在框架国家综合科学地图。后者提到的合同，应当有资格有关的目的， 只有当涉及的大学或研究中心的研究理事会已经批准了合同的年度进展报告。此 外，对于享有豁免，收入由这些企业生产和工业活动申报不得低于IRR 50亿。学 习和研究成本，这是考虑到由这些人所缴纳的税款，不得接受为税收目的允许的 费用(见第132条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).该基金为农业部门的发展还是农村，部落，农业，渔民，工人，职员，大学和学 校学生的合作公司及其各自的工会取得的收入百分之百(100%)应为免税(见 第133条)

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.)收入由非营利性的学校，从教育和培训活动取得的，无论是小学，初中还是高中

35、， 技术或职业学校，免费提供技术和职业学校伊朗技术和职业培训机构，或由位于 非营利性大学和高等教育机构和幼儿园许可欠发达地区和村庄，以及由从事这类 活动的机构照顾的精神和身体残疾的取得的收入，应一律免税，前提是上述机构 纷纷从各自的机构(见本法第134条)。从体育组织有机构和俱乐部许可的收入 也应一律免税，如果是纯粹从事体育活动(见本法第134条)。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).来自非石油服务和货物，以及农业部门的产品出口取得的所得百分之百(100%) 的收入，以及来自原材料的出口取得收入的20%应当按零利率，只要它们被包 含在允许列表(见本法第141条)。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).收入从导入到伊朗过境，而无需在物质的任何变化或其对他们做任何作品远销不 同出口的货物来源，须经零利率征税(见本

38、法第141条注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，新闻和古兰经的活动以及文化和艺术活动(由文化部和伊斯兰指导和相关 部门行货)进行基于对文化和伊斯兰指导部的许可证，须免税(见本法第141 条 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).从事生产手工地毯和手工艺品作坊，合作社和行业协会的收入是免税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).在合同的情况下工作，合同价格，这是用于购买物资和设备的任何部分，应从税 收达到购或高达海关价值的总和，海关最大的购买发

42、票价格的豁免附加费和在海 关绿许可证的国外采购提及的其他款项，条件是有关这些物资和设备的金额包 括，除了其他项目，在合同或在其进一步的修订或补充。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).在那里的外国承包商全部或部分转让承包经营伊朗法人作为分包商的情况下， 那么它是用于购买物资，并在原合同提及的设备，这是由分包

44、商购买的，是一个 量经原承包人承担应一律免税，受前一段的后半部分说明的规定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).分行和外国公司和银行在伊朗的代理人，即，无需进行交易的权利，从事市场 营销和在伊朗收集经济信息为自己父母的企业，并从中领取薪酬对他们的开支， 不得接受税收就该薪酬The following kinds of income are also all tax-exempt:以下类型的收入也全部免税：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;利息或累计被另一家银行储蓄账户和伊朗银行举办的各类存款或授权的非银行 信贷机构而不是那里的存款是由奖金(对于这个项目，接下来的三个项目见第 145 条)；奖金累积政府和国债；通过伊朗银行支付给银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.;利息和红利累积参与债券；关于土地改革债券的应计利息(见DTA艺术146注。捐赠和保护区，清真寺，hosainiyehs，takyehs和类似机构收到的捐款(该项目 与项目见下文。第139条)Hosainiyehs和takyehsare两名机构中，他们悼念那 些伊玛目什叶派穆斯林谁在伊斯兰时代的开始已经殉国。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;伊朗红新月会收到的现金和非现金捐赠；现金和非现金捐赠或通过支付养老金储蓄基金获得了卫生服务的保险组织和社 会保障组织以及保险费和退休金供款；伊斯兰学校收到的现金和非现金捐赠；伊朗伊斯兰国基金会收到的现金和非现金捐赠；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;换来了发展捐赠国家基金金额；从慈善捐助学校所带来的个人收入；金额支付的公共养老基金，并用于，教育或科研目的或痛苦为自然灾害而导致 的缓解；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.慈善组织收到的现金和非现金捐赠提供的接收被用于慈善用途的款项；现金，非现金捐赠和专业协会，当事人和被适当授权的非政府组织收到的会员 费；和捐赠给社会和少数派的任务禀赋前提是这些由政部批准。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).费用这是扣除在应纳税所得额到达列在直接税法第(148)。未在直接税法第 (148)被提及，但被认为是关系到企业收入的收入等费用，应被接纳为根据伊 朗国家税务总局批准的建议扣除的费用经济事务和财政部的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.支出必须得到支持，以找到一个合理的程度，有文件证据和收入的收入在有关财 政年度独占连接。具体规定允许储量为与当前年度扣除费用扣除和相关往年扣除 的费用扣除，支付其到期当年。The categories of

58、deductible expenditure listed in the Act are as follows (see Art. 148 of DTA):是扣除开支在该法中列出的类别如下1. The cost of goods and raw materials sold or used to produce goods sold or to provide services;出售或用于生产产品的商品和原材料成本销售或提供服务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);人事费包括：基本薪金，工资和现金和实物经常性的收益(可抵扣金额的实物福利是成本用人 单位)；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付款不经常复发，如新年奖金，加班费和差旅费；0健康和安全开支和医疗人员的意外及寿险保费；0退休金和与终止雇用有关的款项；0社会保障缴款；o Funds reserved for financing the retirement pensions, supervisors pensio