孟加拉所得税通稿翻译-中英对照

1、Income Tax at a Glance 所得税一览Among direct taxes, income tax is the main source of revenue. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. The more a taxpayer earns the more he should pay- is the basic principle of charging income tax 。 It aims at ensuring equity

2、 and social justice. In Bangladesh income tax is being administered under the tax legislations named as “ THEI NCOME TAX ORDINANCE, 1984 (XXXVI OF 1984) and INCOME TAX RULES, 1984.”在直接税中，所得税是收入的主要来源。这是一个累进税制。所得税是根据支付能力征收的。 “纳税人挣得越多，支付所得税越多”是征收所得税的基本原则。它旨在 确保公平和社会公正。在孟加拉国，所得税征收的管理依据是1984 年颁布的“1984年税务

3、条例(1984 年第 XXXVI 章)和所得税规则”。Income Tax Authorities: (Section 3 of the Ordinance) ( 2)所得税当局:(本条例第3 条)The National Board of Revenue; Chief Commissioner of Taxes; Directors-General of Inspection (Taxes); Commissioner of Taxes (Appeals);Commissioner of Taxes (Large Taxpayer Unit); Director General (Train

4、ing);Director General, Central Intelligence Cell; Commissioners of Taxes;Additional Commissioners of Taxes (Appeal/Inspecting); Joint Commissioners of Taxes (Appeal/Inspecting ); Deputy Commissioners of Taxes;Tax recovery officers;Assistant Commissioners of Taxes; Extra Assistant Commissioners of Ta

5、xes; and Inspectors of Taxes.国家税务局；税务总监； TOC o 1-5 h z 检查总监（税务）；税务专员（上诉）；税务专员（大型纳税人单位）；总经理（培训）；中央情报室主任；税务专员；附加税务专员（上诉/检查）；联合税务专员（上诉/检查）；税务副专员；税务恢复官员；税务助理专员；额外助理税务专员；及税务稽查员。3） Heads of Income: （Section 20 of the Ordinance）（ 3）收入帐目：（本条例第20 条）For the purpose of computation of total income and charging

6、tax thereon, sources of income can be classified into 7 categories, which are as follows :为计算总收入和征收所得税，收入来源可分为7 类，具体如下：Salaries.Interest on securities.Income from house property.Agricultural Income.Income from business or profession.Capital gains.Income from other sources.Tax Rate （Assessment Year 2

7、015-16） （As per Finance Act, 2015）（ 4）税率（考核年度2015-16 ） （按财政法案，2015）Other than Company（ a）除公司外For individuals other than female taxpayers, senior taxpayers of 65 years and above, retarded taxpayers and gazetted war-wounded freedom fighter, income tax is payable for the对于女性纳税人，65 岁及以上的高级纳税人，智障纳税人和公告的战

8、争中受伤的自由战士，以外的其他个人应缴纳所得税的税率标准为：（孟加拉货币塔卡Taka ，缩写 Tk. ）On first upto Tk. 2,50,000/- NilOn next upto Tk. 4,00,000/- 10%On next upto Tk. 5,00,000/- 15%On next upto Tk. 6,00,000/- 20%On next upto Tk. 30,00,000/- 25%On balance amount 30%Tk.250000 以下无需缴税Tk.250000-400000税率10%Tk.400000-500000税率15%Tk.500000-60

9、0000税率20%Tk.600000-3000000 税率 25%Tk.3000000 以上税率 30%For female taxpayers, senior taxpayers of age 65 years and above, income tax is payable for the对女性纳税人，65 岁及以上的高级纳税人，应缴纳所得税的税率标准为：(孟加拉货币塔卡Taka，缩写 Tk.)On first upto Tk. 3,00,000/- NilOn next upto Tk. 4,00,000/- 10%On next upto Tk. 5,00,000/- 15%On ne

10、xt upto Tk. 6,00,000/- 20%On next upto Tk. 30,00,000/- 25%On balance amount 30%Tk.300000 以下无需缴税Tk.300000-400000税率10%Tk.400000-500000税率15%Tk.500000-600000税率20%Tk.600000-3000000 税率 25%Tk.3000000 以上税率 30%For retarded taxpayers, tax free income threshold limit is TK.3,75,000/-.For gazetted war-wounded f

11、reedom fighters, tax free income threshold limit isTk. 4,25,000/- .Minimum tax for any individual assessee living in Dhaka and Chittagong CityCorporation area is Tk. 5,000/-.Minimum tax for any individual assessee living in other City Corporations areais Tk. 4,000/-.Minimum tax for any individual as

12、sessee living in any other areas is Tk.3,000/-.Non-resident Individual 30% (other than non-resident Bangladeshi)对智障纳税人，免税收入限额为TK.375000 。对于公告在战争中受伤的自由战士，免税收入阈值限制为Tk.4,25,000 。居住在达卡和吉大港市公司地区的任何个人最低个人所得税起征点为Tk.5,000 。 居住在其他城市公司区域的任何个人最低个人所得税起征点为Tk.4,000 。居住在任何其他地区的任何个人最低个人所得税起征点为Tk.3,000 。非居民个人30(非居住孟

13、加拉国除外)For Companies( b)对于公司Publicly Traded Company 25%( i)上市公司征收25%Non-publicly Traded Company 35%( ii)非上市公司征收35%Bank, Insurance & Financial institutions (ExceptMerchant bank):Publicly listed and 4th generation Banks& FI 40%Other Banks & FI 42.5%( iii)银行、保险及金融机构(商业银行除外)：公开上市和第四代银行(个人认为应指移民赞助银行(MSB)

14、系统 :NRB 孟加拉国银行)及金融机构征收40%其他银行和金融机构征收42.5%Merchant bank 37.5%( iv)商业银行征收37.5%Cigarette manufacturing company/Others 45%( v)烟草公司/其他征收45%Mobile Phone Operator Company 45%( vi)移动运营商征收45%Publicly traded mobile company 40%( vii)公开上市移动运营商征收40%If any non-publicly traded company transfers minimum of 20% shar

15、es of its paid-up capital through IPO (Initial Public Offering) it would get 10% rebate on total tax in the year of transfer.如果任何非公开上市公司通过IPO(首次公开募股)将其已缴股本的最低20%股份转让，则在转让年度内将获得总税收的10% 的退税。(5) Tax Rebate for investment :Section 44(2)/only allowable for Resident/Non Resident Bangladeshi( 5)投资退税：根据第 44

16、 条第(2)款/只允许常驻人员或非孟加拉常驻人员(a)Rate of Rebate:( a)退税率Amount of allowable investment is - actual investment or 30% of total (taxable) income or Tk.1,50,00,000/- whichever is less. Tax rebate amounts to 15% of allowable investment 。允许投资金额为，实际投资总额或营收总额(应纳税部分)的 30%或 TK.1,50, 00000/ - 以较少者为准。退税金额为允许投资额的15% 。

17、(b)Types of investment qualified for the tax rebate are:-( b)有资格获得退税的投资类别为：Life insurance premium up to 10% of the face value.Contribution to Provident Fund to which Provident Fund Act, 1925 applies.Self contribution and employers contribution to Recognized Provident Fund.Contribution to Superannuat

18、ion Fund.Contribution up to TK 60,000 to deposit pension scheme sponsored by any scheduled bank or a financial institution.Investment in approved debenture or debenture stock, Stocks or Shares.Contribution to Benevolent Fund and Group Insurance premium.Contribution to Zakat Fund.Donation to charitab

19、le hospital approved by National Board of Revenue.Donation to philanthropic or educational institution approved by the Government.Donation to socio-economic or cultural development institution established in Bangladesh by Aga Khan Development Network.Donation to ICDDRB.Donation to philanthropic inst

20、itution-CRP, Savar, Dhaka.Donation up to tk. 5 lac to (1) Shishu Swasthya Foundation Hospital, Mirpur, Shishu Hospital,Jessore and Hospital for Sick Children, Sathkhira run by Shishu Swasthya Foundation, Dhaka. (2)Diganta Memorial Cancer Hospital,Dhaka. (3) The ENT and Head-Neck Cancer Foundation of

21、Bangladesh, Dhaka and (4) Jatiya Protibandhi Unnayan Foundation, Mirpur, Dhaka.Donation to Dhaka Ahsania Mission Cancer Hospital.Donation to Sylhet Diabetic Samity, Islamia Eye Hospital and MA Ispahani Institute of Opthalmology, Kidney Foundation and National Heart Foundation of Bangladesh.Donation

22、to Asiatic Society of Bangladesh.Donation to Muktijodha Jadughar.Donation to National level institution set up in memory of liberation war.Donation to National level institution set up in memory of Father of the Nation.Any investment by an individual in savings certificate and Bangladesh Government

23、Treasury Bond.Investment in purchase of one computer or one laptop by an individual assessee.寿险保费达10%的票面价值。1925 年“公积金法”适用于公积金的捐款。自主及雇主认可的公积金捐献。养老金捐献。为任意指定银行或金融机构制定的养老退休金计划捐献超过Tk.60000 。经批准的债券或股票的债券投资、股票或股份。对慈善基金和集团保险费的捐献。给扎卡特基金的捐款。对国家税务局批准的慈善医院的捐款。对政府批准的慈善或教育机构的捐款。对 Aga Khan 发展网络在孟加拉国建立的社会经济或文化发展机构的

24、捐款。向 ICDDRB 的捐款。向达卡， savar 的慈善机构 CRP 的捐款。捐赠 tk.5 lac 至在达卡由Shishu Swasthya 基金会经营的( 1 ) Shishu Swasthya基金会医院，Mirpur， Shishu 医院， Jessore 和病童医院，Sathkhira 。 ( 2)达卡纪念肿瘤医院。（ 3）孟加拉国耳鼻喉科和头颈癌基金会。（ 4）达卡JatiyaProtibandhi Unnayan 基金会。捐款给达卡阿哈萨尼亚使命癌症医院。对 Sylhet 糖尿病 Samity， 伊斯兰眼科医院和MA Ispahani 眼科学会，肾脏基金会和孟加拉国国家心脏基金

25、会的捐款。向孟加拉亚洲社会捐款。对 Muktijodha Jadughar 的捐款。对以纪念解放战争的国家级机构的捐款。为纪念国家之父而设立的国家级机构捐款。任何个人储蓄券和对孟加拉政府国债的投资。由个人对电脑或笔记本电脑的投资。Who should submit Income Tax Return?（ 6）谁应提交所得税申报表？If total income of any individual other than female taxpayers, senior male taxpayers of 65 years and above, retarded taxpayers and war

26、 wounded gazetted freedom fighter during the income year exceeds Tk 2,50,000/-.女性纳税人以外的任何一个人，65 年以上高级男性纳税人，战争中受伤的战士和智障纳税人的年收入总计超过TK 2,50000 / 。If total income of any female taxpayer, senior male taxpayer of 65 years and above during the income year exceeds Tk 3,00,000任何女性纳税人，65 岁以上老年男性纳税人的年收入总计超过Tk.

27、300000If total income of any retarded taxpayer during the income year exceeds TK. 3,75,000.任何智障纳税人的年度总收入超过TK. 3,75,000 。If total income of any gazetted war-wounded freedom fighter taxpayer duringthe income year exceeds Tk. 4,25.000/-.任何公告中在战争中受伤的战士纳税人年总收入超过Tk. 4,25.000/- 。If any person was assessed

28、for tax during any of the 3 years immediately preceding the income year.在收入年度前3 年内的任何一年内被纳税评估的任何人。A person who lives in any city corporation/paurashava/divisional HQ/district HQ and owns motor car/owns membership of a club registered under VAT Law.居住在任何城市公司/ paurashava /分区总部/区总部和拥有汽车/拥有在增值税法律下注册的俱乐部

29、会员的人。If any person runs a business or profession having trade license and operates a bank account.任何具有营业执照和银行账户的商业经营人。Any professional registered as a doctor, lawyer, income tax practitioner, Chartered Accountant, Cost & Management Accountant, Engineer, Architect and Surveyor etc.任何在册医生，律师，所得税从业员，注册

30、会计师，成本及管理会计师，工程师，建筑师及测量师等。Member of a Chamber of Commerce and Industries or a trade Association.工商会或贸易协会会员。Any person who participates in a tender.任何参与投标的人。Candidate for Paurashava, City Corporation, Upazilla or Parliament elections.Paurashava ，城市公司，Upazilla 或议会选举的候选人。Any company registered under th

31、e Company Act, 1913 or 1994.任何根据1913 年或 1994 年公司法注册的公司。Any Non-government organization (NGO) registered with NGO Affairs Bureau.任何在非政府组织事务局登记过的非政府组织。Time to submit Income Tax Return: Section 75(2) of the Ordinance( 7)提交所得税申报表的时间：本条例第75( 2)条 (a)For Company Taxpayers:( a)公司纳税人：By fifteenth day of July

32、 next following the income year or, where the fifteenth day of July falls before theexpiry of six months from the end of the income year, before the expiry of such six months.在下个财年的7 月 15 日之前。 本 7 月 15 日的定义是需要在财年结束前至少6 个月以前。（b）For Other Taxpayers:（ b）其他纳税人：Unless the date is extended, by the Thirtie

33、th day of September next following the income year.除非日期延长，否则应在下一财年的9 月 30 日。Submission of withholding tax return and time to submit:Person who makes any TDS （Tax deduction at source） on payment, must file a separate return of withholding tax under section 75A of the Ordinance.（ 8）提交预提所得税申报表和提交时间：在付款

34、时作出任何TDS（扣税来源）的人，必须根据本条例第75A 条另行退还预扣税。15th day of October, January, April and July.10 月 15 日， 1 月， 4 月和 7 月。Or extended date up to 15 days by DCT.或由 DCT（副税务专员）延长到15 天。Statement of TDS, Copy of Treasury challan /pay-orders should be submitted with the return.TDS 扣税来源声明，国库单据 （ challan ） /付款单的副本应与纳税申报单

35、一起提交。 （ challan 解释：由当局授权的一家银行部门所开具的用于托收凭证或其他银行服务的一种原始收据。）Consequences of Non-Submission of Return and Return of withholding tax. （Section 124 of the Ordinance）:（ 9）未提交纳税申报单和预扣税申报单的后果（本条例第124 条） ：imposition of penalty amounting to 10% of tax on last assessed income subject to a minimum ofTk. 1,000/-对

36、最低评税收入征收10的罚款，最低限额为Tk.1,000 / -in case of an individual assessee whose income was not assessed previouslyTk. 5,000/-.在每个被审查者的收入之前没有被核查过的情况下需支付Tk.5000。in case of an individual assessee whose income was assessed previously, fifty per cent （50%） of the tax payable on the last assessed income or Tk. 1,0

37、00/-, whichever is higher.个人被评税人在以前评估其收入的情况下，应缴税款为最后评估收入的50（ 50）或1,000 / - ，以较高者为准。In case of a continuing default by any type of assessee, a further penalty of Tk.50/- for every day ofdelay.被评估者如以任何形式持续违约，则每日处罚金Tk.50/- 。Consequences of using fake TIN:（ 10 ）使用伪造税务登记号的后果：DCT can impose a penalty not

38、exceeding TK.20,000/-DCT（副税务专员）可以处以不超过TK.20,000 的罚款。For continuous use of fake TIN deliberately- 3 years imprisonment, up to TK.50,000/- fine or both.对于故意连续使用假税务登记号的情况，处以3 年监禁， TK.50,000 / -罚款，或两者并行惩罚。Assessment Procedures:（ 11）评估程序：For a return submitted under normal scheme, assessment is made afte

39、r giving an opportunity of hearing.在正常方案下提交的纳税申报单，在听证会后作出评估。For returns submitted under Universal Self Assessment Scheme, the acknowledgement slip is considered to be an assessment order of the Deputy Commissioner of Taxes.Universal SelfAssessment may be subject toprocess and audit.根据普通自我评估计划提交的申报表，

40、承兑单被视为税务局副局长的评估令。普通自我评估可能需要“过程和审计”。Provided that a return of income filed under universal self assessment scheme, shall not be selected for audit where such return shows at least twenty per cent higher income than the income assessed or shown in the return of the immediately preceding assessment yea

41、r and such return- 但如果根据普通自我评估计划提交的收益回报，如果该回报显示比上一财年的回报 中评估或显示的收入高出至少百分之二十以上的收入，则不应选择进行审计-is accompanied by corroborative evidence in support of income exempted from tax;（ a）附有证明支持免税收入的证据;does not show receipt of gift during the year;（ b）该年度并无显示收受赠予;does not show any income chargeable to tax at a ra

42、te reduced under section44； or（ c）未显示任何收入征收率根据44 条减少纳税；does not show or result any refund.（ d）未显示或导致任何退款。Appeal against the order of DCT: （Under section 153 & 158 of the Ordinance）（ 12）针对DCT（副税务专员）命令的上诉：（根据本条例第153 及 158 条）A taxpayer can file an appeal against DCTs order to the Commissioner （Appeals）

43、/Additional or JointCommissioner of Taxes （Appeals） and to the Taxes Appellate Tribunal against an Appeal order.纳税人可就DCT（副税务专员）的命令，向税务局局长（上诉）/附加税或联合税务局长（上诉），及税务上诉审裁处就上诉法院的命令提出上诉。Tax withholding functions :（ 13 ）扣缴税款的职能：In Bangladesh withholding taxes are usually termed as Tax deduction and collectio

44、n at source.Under this system both private and public limited companies or any other organization specified by law are legally authorized and bound to withhold taxes at some point of making payment and deposit the same to the Government Exchequer.The taxpayer receives a certificate from the withhold

45、ing authority and gets credits of tax against assessed tax on the basis of such certificate.在孟加拉扣缴税款通常被称为税收减免和征收的来源。该系统内，私人和公共有限公司或法律规定的任何其他组织都获得合法授权，并在某些时间点缴纳税款并将其存入政府财政。纳税人从预扣税机构获得证书，并根据此类证书获得所得税的抵免。Heads of Income Subject to deduction or collection of income tax at source with specified rates of

46、deduction:须纳税的收入主体按照指定的扣除率扣除或征收所得税：如下表表格另附No 项Heads名目Withholding authority 预扣税机构Rate数值To be paid in favour of 适用对象1Salaries S-50 薪酬Any person responsible for making such payment.负责支付此笔费用的人deductionataverage rate按平均值减免对应区域2Discount on the real value of BangladeshBank Bills S-50A 按孟加拉银行货 币真实值折现Any per

47、son responsible for making such payment.负责支付此笔费用的人maximum rate最大值LTU3Interestonsecurities S-51 证券票息Any person responsible for issuing any security 负责发行证券的人5%LTU4Supply of goods and execution of contractsandAny person responsible for making such payment 负责支付此笔费用的人upto2lacNil达卡区-2, 达卡.吉大港区-2, Ctg.其他对应

48、区.sub-contractsS-52 & Rule- 16供货及合同、子合同的执行2 lac 之下无More than 2 lacupto5lac1%超过2lac ，不超过 5lac 1%More than 5 lacupto 15 lac2.5%超过5lac ，不超过15lac 2.5%More than 15lac upto 25 lac3.5%超过15lac ，不超过25lac 3.5%More than 25lac upto 3crore4%超过25lac ，不超过3crore 4%More than 3crore5%超过3crore 5%In case of: 如果-Oil sup

49、plied byOil marketing co upto 2 lacNil 如果石油销售公 司供应石油不超过 2 lac 无 ifpaymentexceeds 2 lac - 0.60% 如果支付超过2lac 0.6%-Oil supplied by agent or dealer of marketing company 1% 如果石油由销售 公司的代理人或 经销商提供 1%-Oil supplied by oil refinery ? company 3% 如果石油由石油 冶炼厂提供 3%-Gas supplied by agastransmission company- 3%如果煤气由

50、煤气 运输公司提供 3%-Gas supplied by agasdistribution company-3% 如果煤气由煤气 分配公司提供 3%5Fees for Doctors S-52A(1) 就 诊 费用The principal officer of a company or the chief executive of any NGO or trust responsible for making such payment.负责支付此项费用的公司主要 领导或非政府组织或信托的总 裁10%达卡区-10, 吉大港区 -2, Ctg. 其他对应区.6Royaltyortechnical

51、knowhowfeeS-52A(2) 专利费The government or any other authority, corporation or body or any company or any banking company or any insurance company or any co-operative bank or any NGO responsible for making such payment 负责支付此项费用的政府、机 构、公司、银行、保险公司、 合作公司、非政府组织。10% of the fees100%100% 费 用 的10%达卡区-8,吉大港区-2,

52、Ctg.Other- Respectiv e 区.7Feesforprofessional or technical services Sec-52A(3)Do10% ( 提 交 了TIN) ?15% (没有提交TIN)达卡 区 -8, 吉 大 港区-2, Ctg. 其他对应区.专业或技术服务 费用8Catering service Sec-52AA 饮食 服务The Government or any other authority,corporationorbody, including its units, the activities of which are authorised b

53、y any law or any company as defined in clause (20) of section 2 of this Ordinance or any banking company or any insurance company or any co-operative bank or any financial institution or any NGO, or any school or any college or any university or any hospital or any clinic or any diagnostic centre 政府

54、或其他当局、法人企业或 团体，包括旗下每个单位、其活动由任何法律或本条例第2条第(20 )款所界定的任何公司或任何银行公司或任何保险 公司或任何合作银行或任何金 融机构或任何非政府组织或任 何学校或任何大学或任何大学 或任何医院或任何诊所或任何 诊断中心10%达卡区-14,吉大港区-2, Ctg.其他对应区.Cleaning service Sec-52AA 清洁 服务-Do-10%-Do-Collectionandrecovery agency Sec-52AA 收集与赎回机构-Do-10%-Do-Contract or toll manufacturing Sec-52AA 合同或征收制造

55、-Do-10%-Do-Creditratingagency Sec-52AA 信用评级机构-Do-10%-Do-Event management Sec-52AA 事件管理-Do-10%-Do-Indenting commission Sec-52AA-Do-10%-Do-Meetingfees,training fees or honorariumSec- 52AA 会议及培训费用-Do-10%-Do-Mobile network operator, technical support service provider orservicedelivery agents engagedinmo

56、bile banking operations Sec-52AA 移动网络运营商、 技术支持服务商、-Do-10%LTU移动银行服务承 包商Motor garage or workshop Sec-52AA 汽车车库-Do-10%达卡区-14,吉大港区-2, Ctg.其他对应区.Printing service Sec-52AA 打印 服务-Do-10%-Do-Private container port or dockyard service Sec-52AA 私人货柜码头服 务-Do-10%-Do-Private security service provider Sec-52AA 私人安

57、保服务-Do-10%-Do-Product processing charge Sec-52AA 产品处理费用-Do-10%-Do-Shipping agency commission Sec-52AA 运输机构佣金-Do-10%-Do-Stevedoring/ berth operation commission Sec-52AA 泊位操作佣金-Do-10%-Do-Supplyofmanpower Sec-52AA 劳工供应-Do-10%-Do-Transport provider Sec-52AA 运输服务供应商-Do-10%-Do-Anyotherservice Sec-52AA 其他服

58、务-Do-10%-Do-9C&Fagencycommission S-52AAA C&F 机构佣金Commissioner of customs 海 关官员10%达卡区-15, 吉大港区 -3, Ctg. 其他对应区.10Biri manufacturerSec-52B(1)Biri 制造商Any person responsible for selling banderols to any manufacturer of cigarettes. 负责将banderols 销售给香烟制造商的人10%ofthevalueofthebanderols达卡区-10, 吉大港区 -4, Ctg. 其他

59、对应区.banderols 价值 的 10%11Cigarette manufacturersSec-52B(2)香烟制造商Any person responsible for collecting Value Added Tax (VAT) in accordance with g j ? ms?hvRb Ki AvBb, 1991 (1991 m?bi 22 bsAvBb) 负责征收增值税的人员3%ofMaximumRetailPrice(MRP)对应区最高零售价格的 3%12Compensation against acquisitionofpropertySec52CAny perso

60、n responsible for paymentofsuchcompensation 负责支付此项费用的人(a). 2% of the amount of such compensation againsttheimmovable达卡区-15.吉 大 港 区 -2, Ctg.其他对应区.购买物业的补偿property situated within City Corporation, Paurashava or Cantonment Board(b). 1% of the amount of such compensation againsttheimmovable property sit