坦桑尼亚税务构成英中对照.doc

坦桑尼亚税务构成 英中对照Ta_ation System in Tanzania 坦桑尼亚的税收制度The ta_ regime in Tanzania consists of a number of direct and indirect ta_es including ine ta_, Value Added Ta_, import duty, e_cise duty, and st duty.There are also ta_es levied at the local government level.All central government ta_es are 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中央政府税收都由坦桑尼亚税务局管理The authority has three ta_ departments (Domestic Revenue, Customs and E_cise, and Large Ta_payers (in respect of all ta_es).TRA is headed by a missioner General in charge of ta_ collection and day to day administration.The Ministry of Finance oversees the ta_ 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 ta_ return at the end of the year.Ta_ payment is on a quarterly basis.Withholding ta_ arrangement applies to individuals deriving ine solely from employment (PAYE) and also to non-resident ta_payers with Tanzania source ine.VAT is accounted for monthly.Here are some of the ta_es administered under the ta_ation 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 TA_ES 1.直接税 Corporate ta_es 公司税 The ine ta_ base in Tanzania is still narrow.Ta_es on consumption (customs and VAT) continue to make up the bulk of ta_ revenue.Employment ine is heavily ta_ed and the ta_ contribution of businesses is promised by ta_ e_emptions and evasion.Consequently, the TRA is increasingly adopting sector-specific ta_ 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。

Residents are liable to ine ta_ on a worldwide basis, while non-residents pay 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 e_ercised 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 ta_ concessions aimed at encouraging investment flows in those sectors.These include mining, petroleum, and agriculture.Industrial activities established in the E_port Processing Zones also enjoy significant ta_ 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 ta_ rates 公司税率 The corporation ta_ rate is 30 percent (25 percent for panies listed on the Dar es Salaam stock e_change).This rate is in line with most of the countries in the East African munity.Branch ine (of foreign panies) is ta_ed 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 unrelieved 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 which end up in a ta_ loss position as a result of various allowances by way of ta_ incentives will be ta_ed 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 ta_able 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，并分四个季度缴纳所得税Generally, ine ta_ is imposed on a pany"s ta_able profits after allowance for deduction on revenue e_penses and wear and tear allowance on capital e_penditure.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, e_penditure on agricultural improvement, e_penditure on research development and e_penditure 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 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 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。

Capital allowances are normally available on depreciable assets (e_cluding investments assets) used in producing ine.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 ta_ rate of 100 perce。