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1、坦桑尼亚税务构成,英中对照 Taxation System in Tanzania 坦桑尼亚的税收制度 The tax regime in Tanzania consists of a number of direct and indirect taxes including income tax, Value Added Tax, import duty, excise duty, and stamp duty.There are also taxes levied at the local government level.All central government taxes are
2、administered by the 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.政府税收都由坦桑尼亚税务局管理。 The authority has three tax departments (Domestic Revenue, Customs and Excise, and Large Taxpayers (in respect of all taxes).TRA is headed by a Commissioner General in charg
3、e of tax collection and day to day administration.The Ministry of Finance oversees the tax policy. 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 approach with a requirement to file a tax return at the end of the year.Tax payment is
4、on a quarterly basis.Withholding tax arrangement applies to individuals deriving income solely from employment (PAYE) and also to non-resident taxpayers with Tanzania source income.VAT is accounted for monthly.Here are some of the taxes administered under the taxation system in Tanzania 一般来说，坦桑尼亚采用自
5、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 TAXES 1.直接税 Corporate taxes 公司税 The income tax base in Tanzania is still narrow.Taxes on consumption (customs and VAT) continue to make up the bulk of tax revenue.Employment income is heavily taxed
6、 and the tax contribution of businesses is compromised by tax exemptions and evasion.Consequently, the TRA is increasingly adopting sector-specific tax collection strategies 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。
7、 Residents are liable to income tax on a worldwide basis, while non-residents pay tax only on Tanzania source income.Persons present in Tanzania for at least six months are regarded as resident for income tax purposes.Companies incorporated in Tanzania, or whose management and control is exercised f
8、rom 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源的收入纳税。就所得税而言，在坦桑尼亚居住至少六个月的人被视为居民。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。 Strategic investments in priority sectors enjoy tax concessions aimed at encouraging investment flows in those sectors.These include mining, petroleum, and agr
9、iculture.Industrial activities established in the Export Processing Zones also enjoy significant tax holidays. 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 tax rates 公司税率 The corporation tax rate is 30 percent (25 percent for companies listed on the Dar es Salaam sto
10、ck exchange).This rate is in line with most of the countries in the East African Community.Branch income (of foreign companies) is taxed at 30 percent as well.There is an additional 10 percent tax on repatriated income of branches of foreign companies. 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
11、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 Tax for corporations in perpetual unrelieved loss for three consecutive years attributable to tax incentives at the rate of 0.3 percent of the turnover for the third year of perpetual unrelieved lo
12、ss.The impact of this provision is that companies which end up in a tax loss position as a result of various allowances by way of tax incentives will be taxed 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
13、将在亏损的第三年对收入征税。 Businesses are required to estimate taxable income for the year and pay tax on that income in four quarterly installments. 企业被要求估算一年的应税收入，并分四个季度缴纳所得税。 Generally, income tax is imposed on a companys taxable profits after allowance for deduction on revenue expenses and wear and tear all
14、owance on capital expenditure.There are special rules on deductions relating to deduction of interest (interest deduction is restricted to a prescribed debt/equity ratio of 70/30), losses, trading stock loses, expenditure on agricultural improvement, expenditure on research development and expenditu
15、re 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 mining operations.From July 2021, mining companies with more than one mine are required to account for tax and prepare sepa
16、rate tax returns for each of the mine sites under the same company.The implication of this is that losses in operations of one mine can no longer be offset against the profits of another mine. 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。 Capita
17、l allowances are normally available on depreciable assets (excluding investments assets) used in producing income.The allowance can be on diminishing value of the asset or straight-line basis.The rates of allowances vary from 5 to 100 percent.A tax rate of 100 percent is applicable to plant and mach
18、inery used in agriculture.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 (fixed in the factory), used in fish farming or for providing services to tourists and fixed in the hotel.Depreciation rates for v
19、arious classes of assets are given 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: CLASS DEPRECIABLE ASSETS RATE 1 Computers and data handling equipment together with peripher
20、al devices;automobiles, buses and minibuses with a seating capacity of less than 30 passengers, goods vehicles with a load capacity of less than 7 tonnes;construction and earth-moving equipment. 37.5% 2 Buses with a seating capacity of 30 or more passengers, heavy general purpose or specialised truc
21、ks, trailers and trailer-mounted containers;railroad cars, locomotives, and equipment;vessels, barges, tugs, and similar water transportation equipment;aircraft;other self-propelling vehicles;plant and machinery used in manufacturing or mining operations;specialised public utility plant equipment, a
22、nd machinery or other irrigation installations and equipment. 25% 3 Office furniture, fixtures and equipment;any asset not included in another Class. 13% 4 Natural resource exploration and production rights and assets referred to in subparagraph (3) in respect of natural resource prospecting, explor
23、ation and development expenditure. 20% 5 Buildings, structures and similar works of a permanent nature used in agriculture, livestock farming or fishing farming. 20% 6 Buildings, structures and similar works of permanent nature other than those mentioned in Class 5. 5% 7 Intangible assets other than
24、 those in Class 4. Useful Life 8 Plant and Machinery (including windmills, electric generators and distribution equipment) used in agriculture. 100% 9 Mining exploration and development* 100% 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。 37.5% 2 可容纳 30 名或 30名以上乘客的公共汽车、重
25、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。 13% 4 (三)第(三)项所指的自然资源勘探和生产权以及与自然资源勘探、勘探和开发支出有关的资产。 20% 5 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。 20% 6 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。 5% 7 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
26、电机和配电设备)。 100% 9 采矿勘探和开发* 100% *The applicable law is the old Income Tax Act, 1973 *适用的法律是旧的 1973年所得税法 Capital gains taxes 资本收益税 A separate capital gains tax was abolished in Tanzania in 2021.A realized capital gain is now accounted as part of the total income brought to charge at the end of the yea
27、r.There is however what is called single installment tax on realization of interest in land, shares, and securities held in resident entity or building situated in Tanzania.The applicable rates are 10 and 20 percent of the gain for residents and non-residents respectively. 坦桑尼亚在 2021年废除了单独的资本收益税。已实现
28、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%。 Tax losses 税收损失 Tax losses are deducted in the year which they arise and any subsequent year.There is no time limit in claiming a deduction on tax losses.Foreign losses (from investment and business) are d
29、educted from foreign income from investment and business respectively.Losses from other investments income are deducted from investment income.Also, losses from an agricultural business are deducted from income in conducting agricultural 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
30、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 taxes 预扣税 The table below shows withholding tax rates which 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。 DESCRIPTION RESIDENTS NON-RESIDENTS Dividends To company controlling 25 percent or mo
31、re 5% 10% From DSE listed company 5% 5% Otherwise 10% 10% Rent Land buildings 10% 15% Aircraft Lease 0% 0% Other assets 0% 15% Interest 10% 10% Royalty 15% 15% Natural resource payment 15% 15% Service fee 0% 15% Technical service to mining company 5% 15% Insurance premium 0% 5% Payments to resident
32、persons without TIN 2% N/A 描述 居民 非居民 红利 控制 25%或更多的公司 5% 10% 来自 DSE 上市公司 5% 5% 否则 10% 10% 租金 土地和建筑 10% 15% 飞机租赁 0% 0% 其他资产 0% 15% 利息 10% 10% 版税 15% 15% 自然资源支付 15% 15% 服务费 0% 15% 对矿业公司的技术服务 5% 15% 保险费 0% 5% 支付给没有 TIN的居民的款项 2% 不适用 Tanzania has double tax treaties with nine countries which may provide f
33、or a lower rate of withholding tax 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 pricing and anti-avoidance rules 转让定价和反避税规则 There are no detailed transfer pricing rules in Tanzania.There is only one provision in the Income Tax Act that makes reference to transfer pricing.This provision r
34、equires 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 pricing, it is still imperative for related entities to maintain
35、sufficient, proper and contemporaneous documentation that supports prices 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 tax authority has shown willingness to apply arms length principles as set out in the UN and OECD transfe
36、r pricing 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 pricing, there is only a general anti-avoidance provision in the Income Tax Act.The provision gives power to the Commissioner to make adjustments as regards to a persons liability to tax
37、 or lack thereof as appropriate to counteract any avoidance or reduction of liability to tax that may result as a consequence of a transaction aimed to avoid tax. 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 capitalizatio
38、n rules are very new in Tanzania.As such, their application is yet to be tested.The rules came as an amendment to the income tax act in July 2021.Initially, the maximum amount of interest expense allowable for deduction should not exceed the sum of all interest income derived during the year of inco
39、me plus 70 percent of the total income excluding interest income before deducting interest expense. 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%。 The balance was carried forward and treated as incurred during the next year of inco
40、me.This restriction and the newly thin capitalization rules are applicable to resident entities whose 25 percent or more of the underlying ownership of the entity is held by a non-resident person. 余额被结转，并被视为下一个收入年度发生的费用。这一限制和新的资本弱化规则适用于非居民持有该实体 25%或更多基础所有权的居民实体。 Tax treaties 税务条约 Currently, there ar
41、e nine countries which have tax treaties with Tanzania.These countries are Canada, Denmark, Finland, India, Italy, Norway, South Africa, Sweden, and Zambia.All the treaties are in force.There are ongoing negotiations to finalize double tax treaties among the partner states in the East African Commun
42、ity. 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，以最终确定双重征税条约。 2.Indirect taxes 2.间接税 VAT 增值税 VAT is charged at a standard rate of 18 percent.Export of goods and services (provided they meet the export criteria) are zero-rated.The threshold for registration i
43、s above TZS 40m (approximately USD 25,000).There are two VAT regimes in Tanzania one for Mainland Tanzania and one for Tanzania Zanzibar.Taxable persons are required to file their VAT returns at the last working day of the following month.The VAT on importation is paid on importation together with c
44、ustoms 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。 Excise Duty 消费税 Another indirect tax is excise duty which is imposed on particular goods and services whether imported or locally prod
45、uced.Services which are excisable include airtime from mobile phone operators and pay per view television.Goods subject to excise duty include fuel, beer, bottled water, cigarettes, spirits and wines and motor vehicles exceeding 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
46、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 common law relating to customs duty within the EAC member countries The East African Community Customs Management Act, 2021. 东非共同体成员国有一项与关税相关的普通法2021 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 region (provided they conform to the rules of origin adopted under the customs union treaty signed by the partner states).In line with the customs union is the customs common market, which is effective from July 1, 2021.T