2021年坦桑尼亚税务构成,英中对照

坦桑尼亚税务构成英中对照TaxationSysteminTanzania坦桑尼亚的税收制度ThetaxregimeinTanzaniaconsistsofanumberofdirectandindirecttaxesincludinginetaxValueAddedTaximportdutyexcisedutyandstampduty.Therearealsotaxesleviedatthelocalgover___entlevel.All___ntralgover___enttaxesareadministeredbytheTanzaniaRevenueAuthorityTRA.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___也征收税款所有______税收都由坦桑尼亚税务局管理TheauthorityhasthreetaxdepartmentsDomesticRevenueCustomsandExciseandLargeTaxpayersinrespectofalltaxes.TRAisheadedbyaCommissionerGeneralinchargeoftaxcollectionanddaytodayadministration.TheMinistryofFinan___overseesthetaxpolicy.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___财政部监督税收政策GenerallyTanzaniausestheself-asses___entapproachwitharequirementtofileataxreturnattheendoftheyear.Taxpaymentisonaquarterlybasis.WithholdingtaxarrangementappliestoindividualsderivinginesolelyfromemploymentPAYEandalsotonon-residenttaxpayerswithTanzaniasour___ine.VATisaountedformonthly.HerearesomeofthetaxesadministeredunderthetaxationsysteminTanzania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.DIRECTTAXES

1.直接税Corporatetaxes公司税TheinetaxbaseinTanzaniaisstillnarrow.TaxesonconsumptioncustomsandVATcontinueto___keupthebulkoftaxrevenue.Employmentineisheavilytaxedandthetaxcontributionofbusinessesispromisedbytaxexemptionsandevasion.ConsequentlytheTRAisincreasinglyadoptingsector-specifictaxcollectionstrategiestodriverevenuecollection.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Residentsareliabletoinetaxonaworldwidebasiswhilenon-residentspaytaxonlyonTanzaniasour___ine.PersonspresentinTanzaniaforatleastsixmonthsareregardedasresidentforinetaxpurposes.CompaniesincorporatedinTanzaniaorwhose___nagementandcontrolisexercisedfromTanzaniaarealsoregardedresident.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Strategicinvestmentsinprioritysectorsenjoytaxcon___ssionsaimedatencouraginginvestmentflowsinthosesectors.Theseincludeminingpetroleumandagriculture.IndustrialactivitiesestablishedintheExportPro___ssingZonesalsoenjoysignificanttaxholidays.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___这些领域包括采矿、石油和农业在出口___区开展的工业活动也享有重要的免税期Corporatetaxrates公司税率Thecorporationtaxrateis30per___nt25per___ntforpanieslistedontheDaresSalaamstockexchange.ThisrateisinlinewithmostofthecountriesintheEastAfricanCommunity.Branchineofforeignpaniesistaxedat30per___ntaswell.Thereisanadditional10per___nttaxonrepatriatedineofbranchesofforeignpanies.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ThereisalsowhatisknownasAlternativeMinimumTaxforcorporationsinperpetualunrelievedlossforthreeconsecutiveyearsattributabletotaxin___ntivesattherateof

0.3per___ntoftheturnoverforthethirdyearofperpetualunrelievedloss.Theimpactofthisprovisionisthatpanieswhichendupinataxlosspositionasaresultofvariousallowan___sbywayoftaxin___ntiveswillbetaxedonrevenueonthethirdyearofloss-___.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___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Businessesarerequiredtoesti___tetaxableinefortheyearandpaytaxonthatineinfourquarterlyinstallments.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Generallyinetaxisimposedonapanystaxableprofitsafterallowan___fordeductiononrevenueexpensesandwearandtearallowan___oncapitalexpenditure.Therearespecialrulesondeductionsrelatingtodeductionofinterestinterestdeductionisrestrictedtoaprescribeddebt/equityratioof70/30lossestradingstocklosesexpenditureonagriculturalimprovementexpenditureonresearchdevelopmentandexpenditureonenviro___entalprotection.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___支出和环境保护支出，有特别的扣除规则Noteworthyisthering-fencingofminingoperations.FromJulyxxminingpanieswithmorethanoneminearerequiredtoaountfortaxandprepareseparatetaxreturnsforeachoftheminesitesunderthesamepany.Theimplicationofthisisthatlossesinoperationsofoneminecannolongerbeoffsetagainsttheprofitsofanothermine.值得注意的是采矿作业的围栏从xx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Capitalallowan___sarenor___llyavailableondepreciableassetsexcludinginvestmentsassetsusedinproducingine.Theallowan___canbeondiminishingvalueoftheassetorstraight-linebasis.Theratesofallowan___svaryfrom5to100per___nt.Ataxrateof100per___ntisapplicabletoplantand___chineryusedinagriculture.Thereisalsoafirst-yearallowan___of50per___ntonthecostoftheassetsforitemsofplantand___chineryusedinthe___nufacturingpro___ssfixedinthefactoryusedinfishfarmingorforprovidingservi___stotouristsandfixedinthehotel.Depreciationratesforvariousclassesofassetsaregivenbelow: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:CLASSDEPRECIABLEASSETSRATE1Computersanddatahandlingequipmenttogetherwithperipheraldevi___s;automobilesbusesandminibuseswithaseatingcapacityoflessthan30passengersgoodsvehicleswithaloadcapacityoflessthan7tonnes;constructionandearth-movingequipment.

37.5%2Buseswithaseatingcapacityof30ormorepassengersheavygeneralpurposeorspecialisedtruckstrailersandtrailer-mountedcontainers;railroadcarslootivesandequipment;vesselsbargestugsandsimilarwatertransportationequipment;aircraft;otherself-propellingvehicles;plantand___chineryusedin___nufacturingorminingoperations;specialisedpublicutilityplantequipmentand___chineryorotherirrigationinstallationsandequipment.25%3Offi___furniturefixturesandequipment;anyassetnotincludedinanotherClass.13%4Naturalresour___explorationandproductionrightsandassetsreferredtoinsubparagraph3inrespectofnaturalresour___prospectingexplorationanddevelopmentexpenditure.20%5Buildingsstructuresandsimilarworksofaper___nentnatureusedinagriculturelivestockfarmingorfishingfarming.20%6Buildingsstructuresandsimilarworksofper___nentnatureotherthanthosementionedinClass

5.5%7IntangibleassetsotherthanthoseinClass

4.UsefulLife8PlantandMachineryincludingwindmillselectricgeneratorsanddistributionequipmentusedinagriculture.100%9Miningexplorationanddevelopment*100%类别应折旧资产税率1计算机和数据处理设备以及___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___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、发电机和配电设备100%9采矿勘探和___*100%*TheapplicablelawistheoldIneTaxAct1973*适用的法律是旧的1973年所得税法Capitalgainstaxes资本收益税AseparatecapitalgainstaxwasabolishedinTanzaniainxx.Arealizedcapitalgainisnowaountedaspartofthetotalinebroughttochargeattheendoftheyear.ThereishoweverwhatiscalledsingleinstallmenttaxonrealizationofinterestinlandsharesandsecuritiesheldinresidententityorbuildingsituatedinTanzania.Theapplicableratesare10and20per___ntofthegainforresidentsandnon-residentsrespectively.坦桑尼亚在xx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%Taxlosses税收损失Taxlossesaredeductedintheyearwhichtheyariseandanysubsequentyear.Thereisnotimelimitinclaimingadeductionontaxlosses.Foreignlossesfrominvestmentandbusinessaredeductedfromforeigninefrominvestmentandbusinessrespectively.Lossesfromotherinvestmentsinearedeductedfrominvestmentine.Alsolossesfromanagriculturalbusinessaredeductedfromineinconductingagriculturalbusiness.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Withholdingtaxes预扣税Thetablebelowshowswithholdingtaxrateswhicharecurrentlyinfor___forbothresidentsandnonresidents.下表显示了目前对居民和非居民都有效的预扣税税率DESCRIPTIONRESIDENTSNON-RESIDENTSDividendsTopanycontrolling25per___ntormore5%10%FromDSElistedpany5%5%Otherwise10%10%RentLandbuildings10%15%AircraftLease0%0%Otherassets0%15%Interest10%10%Royalty15%15%Naturalresour___payment15%15%Servi___fee0%15%Technicalservi___tominingpany5%15%Insuran___premium0%5%PaymentstoresidentpersonswithoutTIN2%N/A描述居民非居民红利控制25%或更多的公司5%10%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Tanzaniahasdoubletaxtreatieswithninecountrieswhich___yprovideforalowerrateofwithholdingtaxondividends.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Transferpricingandanti-avoidan___rules转让定价和反避税规则TherearenodetailedtransferpricingrulesinTanzania.ThereisonlyoneprovisionintheIneTaxActthat___kesreferen___totransferpricing.Thisprovisionrequirestransactionbetweenassociatestobesuchthattheyreflectatransactionthatisundertakenatanarmslength.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Despitelackofproperguidan___andfirmrulesontransferpricingitisstillimperativeforrelatedentitiesto___intainsufficientproperandcontemporaneousdocumentationthatsupportspri___spaidtoanassociateatanarmslength.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___Re___ntlythetaxauthorityhasshownwillingnesstoapplyarmslengthprinciplesassetoutintheUNandOECDtransferpricingguidelines.最近，税务机关表示愿意应用___和经合___转让定价准则中规定的公平交易原则Anti-avoidan___provisions反避税条款Againliketransferpricingthereisonlyageneralanti-avoidan___provisionintheIneTaxAct.TheprovisiongivespowertotheCommissionerto___keadjustmentsasregardstoapersonsliabilitytotaxorlackthereofasappropriatetocounteractanyavoidan___orreductionofliabilitytotaxthat___yresultasaconsequen___ofatransactionaimedtoavoidtax.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Thincapitalization资本弱化ThincapitalizationrulesareverynewinTanzania.Assuchtheirapplicationisyettobetested.TherulescameasanamendmenttotheinetaxactinJulyxx.Initiallythe___ximumamountofinterestexpenseallowablefordeductionshouldnotex___edthesumofallinterestinederivedduringtheyearofineplus70per___ntofthetotalineexcludinginterestinebeforedeductinginterestexpense.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xx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%Thebalan___wascarriedforwardandtreatedasincurredduringthenextyearofine.Thisrestrictionandthenewlythincapitalizationrulesareapplicabletoresidententitieswhose25per___ntormoreoftheunderlyingownershipoftheentityisheldbyanon-residentperson.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Taxtreaties税务条约CurrentlythereareninecountrieswhichhavetaxtreatieswithTanzania.ThesecountriesareCanadaDen___rkFinlandIndiaItalyNorwaySouthAfricaSwedenandZambia.Allthetreatiesareinfor___.ThereareongoingnegotiationstofinalizedoubletaxtreatiesamongthepartnerstatesintheEastAfricanCommunity.目前，有9个国家与坦桑尼亚签订了税务条约这些国家是___、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.Indirecttaxes

2.间接税VAT增值税VATischargedatastandardrateof18per___nt.Exportofgoodsandservi___sprovidedtheymeettheexportcriteriaarezero-rated.ThethresholdforregistrationisaboveTZS40mapproxi___telyUSD

25000.TherearetwoVATregimesinTanzania–oneforMainlandTanzaniaandoneforExciseDuty消费税Anotherindirecttaxisexcisedutywhichisimposedonparticulargoodsandservi___swhetherimportedorlocallyprodu___d.Servi___swhichareexcisableincludeairtimefrommobilephoneoperatorsandpayperviewtelevision.Goodssubjecttoexcisedutyincludefuelbeerbottledwatercigarettesspiritsandwinesandmotorvehiclesex___eding

1000.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______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Customsimportduty关税进口ThereisamonlawrelatingtocustomsdutywithintheEACmembercountries–TheEastAfricanCommunityCustomsManagementActxx.东非共同体成员国有一项与关税相关的普通法——xx年东非共同体海关管理法WitheffectfromJanuary1xxpeopleoftheEACmembercountriesarenotbesubjectedtoimportdutyongoodsmovingwithintheregionprovidedtheyconformtotherulesoforiginadoptedunderthecustomsuniontreatysignedbythepartnerstates.Inlinewiththecustomsunionisthecustomsmon___rketwhichiseffectivefromJuly1xx.Thisisintendedtopromotefreemovementofgoodsandlabourwithintheregion.自xx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xx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ImportdutyrateforgoodsimportedfromcountriesoutsidetheEACare0%forraw___terialcapitalgoodsagriculturalinputsandpurebredani___ls;5%to10%forintermediategoods;and25%forfinishedgoods.Inadditiontothatequipmentandsuppliesimportedbyminingoperatoraretaxedat0%uptoproductionand5%afteroneyearintoproduction.Equipmentandsuppliesimportedbygasandoilexploreraretaxedat0%.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0%征税

3.Personaltaxes

3.个人所得税Domicileandresidencyrequirements住所和居住要求ResidencystatusissatisfiedinTanzaniaifoneofthefollowingconditionsexists:如果存在以下条件之一，则在坦桑尼亚满足居住身份:Iftheindividualhasaper___nenthomeinTanzaniaandispresentinTanzaniaduringanypartoftheyearofine;如果该个人在坦桑尼亚有永久住所，并且在收入年度的任何部分都在坦桑尼亚；IftheindividualispresentinTanzaniaduringtheyearofineforaperiodorperiodsamountingtoaggregate183daysormore;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183天或以上；IftheindividualispresentinTanzaniaduringtheyearofineandineachofthetwopre___dingyearsofineforperiodsaveragingmorethan122daysineachsuchyearofine;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TheindividualisanemployeeoranofficialoftheGover___entofTanzaniapostedabroadduringtheyearofine.个人是在收入年度期间派驻国外的坦桑尼亚___雇员或官员Mainratesandbands主要费率和等级Thetablebelowsum___risesindividualtaxbandsandtheirrespectivetaxratesasofJulyxx.TaxforindividualispaidinformofPayAsYouEarn.下表汇总了截至xx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INEPERANNUMTZSTAXRATE0–2040000NIL20400001–432000014%oftheamountinex___ssofTZS20400004320001–6480000TZS319200/annumplus20%oftheamountinex___ssofTZS43200006480001–8640000TZS751200/annumplus25%oftheamountinex___ssofTZS6480000Above8640000TZS1291200/annumplus30%oftheamountinex___ssofTZS8640000年收入TZS税率0–2，040，000无2，040，0001–4，320，000超过2，040，000TZS的14%4，320，001–6，480，000TZS319，200/年，加上超过TZS4，320，000的20%6，480，001–8，640，000TZS751，200/年，加上超过TZS6，480，000的金额的25%8，640，000以上TZS每年1，291，200英镑，加上超过TZS8，640，000英镑的30%Gainsandprofitsfromemploymentincludesthefollowingamountspaidbyanemployerorassociateofanemployer;wagessalarypaymentinlieuofleavefeesmissionbonusgratuitysubsisten___travellingentertai___entorotherallowan___sre___ivedinrespectofemploymentorservi___srendered.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Otherpayments___deinrespectofemploymentincludingbenefitinkindarenor___llytaxedatthehigherofcostorfair___rketvalue.Suchbenefitsincludemotorvehiclehousingandloans.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利包括机动车辆、住房和贷款ThereisnopersonalreliefinTanzania.Contributionstoapprovedretirementfundsaredeductiblefortaxpurposes.坦桑尼亚没有个人救济对核准退休基金的缴款可从税收中扣除Socialsecurity/nationalinsuran___payments社会保障/国家保险付款Thereareanumberofapprovedsocialsecurityfundscateringforpublicandprivatesectors.Acontributionofupto10per___ntofbasicsalaryispayablebyemployees.Approvedpensionschemesarepulsorywithemployerscontributingup10per___nt___thetotalcontribution20per___ntofbasicsalary.有许多经批准的面向公共和私营部门的社会保障基金雇员最多可缴纳基本工资的10%经批准的养老金计划是强制性的，雇主缴纳高达10%的费用，使总缴费达到基本工资的20%

4.Mis___llaneoustaxes

4.杂项税Taxesonpayroll工资税TaxonpayrollinTanzaniaconstituteswhatiscalledSkillsDevelopmentLevySDLwhichisat6per___ntofthegrosssalaryandcontributionstosocialsecurityfundsupto10%ofemployeesbasicsalary.Thisisattheexpenseoftheemployer.SDLisusedtopromoteskillsdevelopmentthroughvocationaltraining.在坦桑尼亚，工资税构成了所谓的技能发展税SDL，相当于工资总额的6%，并缴纳社会保障基金相当于员工基本工资的10%这是以雇主为代价的SDL被用来通过职业培训促进技能发展Taxesonproperty财产税Taxonpropertyisusuallythroughlandratesandisadministeredbylocalgover___entauthorities.财产税通常通过土地税率征收，由地方___管理Othertaxes其他税收Othertaxesincludelevieschargedbylocalgover___entauthoritiesonrevenuegeneratedfromconductingbusinessintherespectivemunicipalities.ThisincludestheCityServi___Levywhichis

0.3per___ntonrevenuepayablequarterly.其他税收包括地方___当局对在各自城市开展业务产生的收入征收的税款这包括城市服务税，即每季度应付收入的

0.3%TheTaxationsysteminTanzaniacanbequitedauntinganddifficulttonavigate.Thisiswhyweadvisethatyouseektheservi___sofoneofthebestlawfirmsinTanzaniatoassistyouindevisingtaxefficientstructuresforyourbusiness.坦桑尼亚的税收制度可能相当令人生畏，也很难操作这就是___我们建议您寻求坦桑尼亚最好的律师事务所之一的服务，以帮助您为您的企业设计高效的税收结构模板内容仅供参考。