伯利兹税收指南
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伯利兹税收指南中英文对照版（2011）
Belize Tax Guide 2011
A、应付税金
a. Taxes payable
联邦税及征收
FEDERAL TAXES AND LEVIES
企业所得税
COMPANY TAX
1998年7月1日，对公司和个体经营者的红利或净收益征收的所得税被一个名为“营业税”的新税代替，这个税是针对总收入征收的。营业税是按总收入的百分比收取的，没有任何扣除，并且是每月向税务部门申报和支付。根据收入来源的不同，税率相应变化，范围是从电台、无线电视和报纸业务收入的0.75％到付给非居民管理费、厂房和设备租赁收入、技术服务收入的25%。
On 1 July 1998, income tax on the profits or net earnings of companies and selfemployed persons was replaced by a new tax, named ‘business tax’, which is a tax on gross receipts. The tax is charged as a percentage of gross receipts, without any deductions, and is declared and paid each month to the Tax Department. The rates vary according to the source of the income and range from 0.75% in respect of receipts from radio, on-air television and newspaper business to 25% in respect of management fees, rental of plant and equipment, and charges for technical services paid to a non-resident.
自1999年1月1日起，对商业利润征收的所得税被再次提出并修订，以便它可以与营业税并存。企业所得税税率从以前35％的水平降至25％。支付的营业税现在被认为是对应交所得税的一个抵免，任何超出应交所得税的支付都将结转作为下个纳税年度的费用，这需要将所得税申报表按期上报给税务官员。当支付的营业税少于应交所得税时，多余的部分将视为税务官员放弃的税收，这也需要所得税纳税申报表按期提交。纳税申报表需在纳税人的会计年度结束后三个月内上报给伯利兹税务局（所得税部门）。
Effective 1 January 1999, income tax on business profits was reintroduced but revised so that it could co-exist with the business tax. The corporate income tax rate was reduced from its former level of 35% to 25%. The business tax paid is now considered to be a credit towards income tax payable with any excess paid being carried forward as an expense to the next basis (tax) year, provided that an income tax return is duly filed with the Commissioner of Income Tax. Where the business tax paid is less than the income tax payable, the excess is to be treated as taxes foregone by the Commissioner, provided that an income tax return is duly filed. Tax returns are to be filed with the Belize Tax Administration (Income Tax Department), within three months after the close of the taxpayer's fiscal year.
提交所得税申报时，纳税人（从事石油业务的公司除外）可以选择“接受营业税征税”。这可以通过在所得税纳税申报表上的一个窗口打钩来选择。然后年度支付的营业税就被认为是年度的应缴税款，并受到税务部门的协议约束。接着只需签署认证部分纳税申报表就完成了。不需要提供财务报表和任何其他的附表来支持提交的纳税申报表。如果发生了损失，纳税人可以选择不接受营业税，并提交一份完整的申报表，其中包括财务报表和有关附表，目的在于以未来应交营业税税收抵免的方式使损失被认可、税务减轻。
When filing an income tax return, the taxpayer (other than a company engaged in petroleum operations) has an option to 'accept the business tax assessed'. This choice is made by ticking a window on the income tax return form. The business tax paid for the year is then considered to be the tax payable for the year, subject to agreement by the Tax Department. The tax return is then completed simply by signing the Certification section. There is no need to provide financial statements and any additional supporting schedules to support the tax return submitted. Where losses are incurred, the taxpayer can elect not to accept the business tax and submit a full return which would include financial statements and supporting schedules, with a view to having the losses agreed and relief obtained in the form of tax credits against future business taxes due.
2006年1月1日起，从事石油作业公司的所得税税率从25％提高到40％。这些公司不可以选择缴纳营业税代替所得税。
With effect from 1 January 2006, the rate of income tax for companies engaged in petroleum operations was increased from 25% to 40%. Such companies cannot opt to pay business tax instead of income tax.
对所得税和营业税的进一步修订有：对来自石油作业的收入征收石油附加费，促进与其他国家的税务信息交换协议，取消对特许权使用费和向非居民支付佣金的预提税，对娱乐场所、佣金费，房地产企业和公用事业实行不同的营业税。
Further amendments were made to the Income and Business Tax to introduce a petroleum surcharge on revenues derived from petroleum operations, to facilitate tax information exchange agreements with other countries, to abolish the withholding tax on royalties and commissions paid to non-residents and to vary the rates of business tax on casinos, commissions, real estate business and utilities.
一般销售税
GENERAL SALES TAX
2006年7月1日起，现行的“销售税”被废除并被一般销售税（GST）所取代。一般销售税是一种有效的增值税，供应链中的每个环节税收都应支付，投入品产生的税收可以通过企业向纳税品消费者收取一般销售税来补偿。从一般销售税目的来说，“业务”有一个非常广泛的含义，并可以包括没有利润的活动。 “应税供应”是指由一个企业或被促进企业提供的商品和/或服务的供应。因此，供应若不是免税的，这就是一个应税供应。
Effective 1 July 2006, the 'sales tax' which was in force was repealed and replaced by a general sales tax (GST). GST is effectively a value added tax, with tax becoming payable at each stage in the supply chain and with tax incurred on inputs being recoverable by offset against GST charged by a business to customers on taxable supplies. For GST purposes, "business" has a very wide meaning and can include activities on which no profit is made. "Taxable supply" is a supply of goods and/or services made in the course of, or furtherance of, any business. Therefore, where a supply is not specifically exempted it will be a taxable supply.
2010年4月1日起，一般销售税税率从10％上升至12.5％。免税商品及服务供应包括：
Effective 1 April 2010, the rate of GST was increased from 10% to 12.5%. Exempt supplies of goods and services include:
•一些金融服务和投机供应
• some financial services and gambling supply
•一些在教育法含义下的教育机构提供的商品和服务
• some supply of goods and services by an educational institution within the meaning of the Education Act
•药物、牙科、医院、眼科和辅助医疗服务，而不是兽医服务和整容手术
• medical, dental, hospital, optical and paramedical services, other than veterinary services and cosmetic surgery
•居民住所或酒店或同类场所的提供
• supply of residential accommodation or accommodation in a hotel or similar establishment
•公共邮政服务、国内公共交通乘客、飞机租赁和与公共航空运输有关的技术维护
• public postal services, domestic public transport of passengers, lease of aircraft and maintenance services in connection with the supply of public air transport
•乘客或货物的国际运输
• international transport of passengers or goods
•一些向外交使团、国际组织和区域组织提供的服务和商品
• some supplies of services provided to diplomatic missions, international and regional organizations
•向伯利兹政府提供的商品和服务。
• goods and services provided to the Government of Belize.
免税货物和服务的供应商不允许向客户收取一般消费税，也不能弥补由投入产生的任何一般消费税。
Providers of exempt goods and services are not allowed to charge GST to customers and cannot recover any GST paid on inputs.
应税供应是零税率，即税率为0％，或标准税率12.5％，从2010年4月1日起生效。
Taxable supplies are zero-rated, that is the tax rate is 0%, or standard-rated with a tax rate of 12.5% effective from 1 April 2010.
零税率的物品包括：
Zero-rated items include:
•出口的商品和服务
• exported goods and services
•一些供人们消费的食品，工人们使用的供水（瓶装水除外）和一些药物、医疗设备用品
• some food items for human consumption, water supply (other than bottled water) and some medicines and medical supplies for human use
•一些在教育中使用的用具和用品
• some items and supplies for use in education
•与农业，畜牧业，鸟类和鱼类，软体动物类有关的一些用品。
• some supplies connected with agriculture, livestock, birds and fish, crustaceans and molluscs.
物品没有被特别豁免或零税率，就被认为是标准税率。
Items not specifically exempted or zero-rated are considered to be standard-rated.
其他地方税
OTHER LOCAL TAXES
包括：
These include:
•某些交易（包括财产转让）的印花税
• Stamp duty on certain transactions, including the transfer of property
•土地和房产税
• Land and property taxes
•经营许可证，车辆牌照和其他地方当局收取的税收
• Trade licence, motor vehicle licence and other taxes charged by local authorities
•关税，消费税和由海关当局收取的其他税费。
• Customs, excise and other taxes charged by the Customs and Excise Department.
G.外汇管制
G. exchange control
外汇管理法规定，只有伯利兹的中央银行和授权经销商可以进行外币交易。
The Foreign Exchange Control Act provides that only the Central Bank of Belize and authorised dealers may deal in foreign currencies.
为了支付在伯利兹境外采购的商品和服务，必须先从中央银行取得外汇许可证。
A foreign exchange permit must first be obtained from the Central Bank to pay for goods and services procured outside Belize.
中央银行的批准也要求为伯利兹境外以外币计价的贷款担保。
Central Bank approval is also required to secure a loan outside Belize denominated in a foreign currency.
F.预提税款
f. withholding taxes
付给非居民的股利的15％，超过BZ $ 3,000的总合同款项的3％
Dividends paid to non-residents 15% Gross contract payments in connection with contracts exceeding BZ$3,000 3%
付给非居民的利息的15％
Interest paid to non-residents 15%
管理费，厂房及设备租赁费和向非居民支付的技术服务收费的 25％
Management fees, rental of plant and equipment and charges for technical services paid to non-residents 25%
2011年1月1日起，由被授权提供实时语音服务的通讯服务的公司支付给股东的股息免税。
Effective 1 January 2011, dividends paid to shareholders by entities licensed to provide telecommunication services that offer real time voice services are exempt from tax.
H.个人所得税
H. personal tax
2010年1月1日起，居住在伯利兹的受雇人员被允许以下基本扣除：
Effective 1 January 2010, employed persons resident in Belize are allowed a basic deduction of
（a）在一个受雇人员一年各种来源的总收入不超过BZ$ 26,000的情况下，允许扣除BZ$ 25,600
(a) BZ$25,600 in the case of an employed person whose total income, from all sources in a basis year, does not exceed BZ$26,000
（b）在一个受雇人员一年各种来源的总收入超过BZ$ 26,000但不超过BZ$ 27,000的情况下，允许扣除BZ$ 24,600
(b) BZ$24,600 in the case of an employed person whose total income, from all sources in a basis year, exceeds BZ$26,000 but does not exceed BZ$27,000
（c）在一个受雇人员一年各种来源的总收入超过BZ$ 27,000但不超过BZ$ 29,000的情况下，允许扣除BZ$ 22,600
(c) BZ$22,600 in the case of an employed person whose total income, from all sources in a basis year, exceeds BZ$27,000 but does not exceed BZ$29,000 and
（d）在除上述情况的其他所有受雇人员，允许扣除BZ$19600。除了被允许的慈善捐款外，其额度限制在应课税收入的六分之一，对确定了的应课税所得中没有其他扣除项目。
(d) BZ$19,600 in the case of all other employed persons. There are no other deductions in ascertaining chargeable income except for allowable charitable donations which is restricted to one-sixth part of the chargeable income.
应课税入息税率是25％的统一税率，并且向所有居民提供标准的BZ$100的税收抵免。
The rate of tax on chargeable income is a flat rate of 25%, with a standard tax credit deduction of BZ$100 available to all residents.
双重课税减免提供给一些非居民，特别是英国居民和大多数加勒比共同体国家的居民。
Double tax relief is available to some non-residents, particularly residents of the UK and residents of most CARICOM countries.
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Belize Tax Guide 2011
A、应付税金
a. Taxes payable
联邦税及征收
FEDERAL TAXES AND LEVIES
企业所得税
COMPANY TAX
1998年7月1日，对公司和个体经营者的红利或净收益征收的所得税被一个名为“营业税”的新税代替，这个税是针对总收入征收的。营业税是按总收入的百分比收取的，没有任何扣除，并且是每月向税务部门申报和支付。根据收入来源的不同，税率相应变化，范围是从电台、无线电视和报纸业务收入的0.75％到付给非居民管理费、厂房和设备租赁收入、技术服务收入的25%。
On 1 July 1998, income tax on the profits or net earnings of companies and selfemployed persons was replaced by a new tax, named ‘business tax’, which is a tax on gross receipts. The tax is charged as a percentage of gross receipts, without any deductions, and is declared and paid each month to the Tax Department. The rates vary according to the source of the income and range from 0.75% in respect of receipts from radio, on-air television and newspaper business to 25% in respect of management fees, rental of plant and equipment, and charges for technical services paid to a non-resident.
自1999年1月1日起，对商业利润征收的所得税被再次提出并修订，以便它可以与营业税并存。企业所得税税率从以前35％的水平降至25％。支付的营业税现在被认为是对应交所得税的一个抵免，任何超出应交所得税的支付都将结转作为下个纳税年度的费用，这需要将所得税申报表按期上报给税务官员。当支付的营业税少于应交所得税时，多余的部分将视为税务官员放弃的税收，这也需要所得税纳税申报表按期提交。纳税申报表需在纳税人的会计年度结束后三个月内上报给伯利兹税务局（所得税部门）。
Effective 1 January 1999, income tax on business profits was reintroduced but revised so that it could co-exist with the business tax. The corporate income tax rate was reduced from its former level of 35% to 25%. The business tax paid is now considered to be a credit towards income tax payable with any excess paid being carried forward as an expense to the next basis (tax) year, provided that an income tax return is duly filed with the Commissioner of Income Tax. Where the business tax paid is less than the income tax payable, the excess is to be treated as taxes foregone by the Commissioner, provided that an income tax return is duly filed. Tax returns are to be filed with the Belize Tax Administration (Income Tax Department), within three months after the close of the taxpayer's fiscal year.
提交所得税申报时，纳税人（从事石油业务的公司除外）可以选择“接受营业税征税”。这可以通过在所得税纳税申报表上的一个窗口打钩来选择。然后年度支付的营业税就被认为是年度的应缴税款，并受到税务部门的协议约束。接着只需签署认证部分纳税申报表就完成了。不需要提供财务报表和任何其他的附表来支持提交的纳税申报表。如果发生了损失，纳税人可以选择不接受营业税，并提交一份完整的申报表，其中包括财务报表和有关附表，目的在于以未来应交营业税税收抵免的方式使损失被认可、税务减轻。
When filing an income tax return, the taxpayer (other than a company engaged in petroleum operations) has an option to 'accept the business tax assessed'. This choice is made by ticking a window on the income tax return form. The business tax paid for the year is then considered to be the tax payable for the year, subject to agreement by the Tax Department. The tax return is then completed simply by signing the Certification section. There is no need to provide financial statements and any additional supporting schedules to support the tax return submitted. Where losses are incurred, the taxpayer can elect not to accept the business tax and submit a full return which would include financial statements and supporting schedules, with a view to having the losses agreed and relief obtained in the form of tax credits against future business taxes due.
2006年1月1日起，从事石油作业公司的所得税税率从25％提高到40％。这些公司不可以选择缴纳营业税代替所得税。
With effect from 1 January 2006, the rate of income tax for companies engaged in petroleum operations was increased from 25% to 40%. Such companies cannot opt to pay business tax instead of income tax.
对所得税和营业税的进一步修订有：对来自石油作业的收入征收石油附加费，促进与其他国家的税务信息交换协议，取消对特许权使用费和向非居民支付佣金的预提税，对娱乐场所、佣金费，房地产企业和公用事业实行不同的营业税。
Further amendments were made to the Income and Business Tax to introduce a petroleum surcharge on revenues derived from petroleum operations, to facilitate tax information exchange agreements with other countries, to abolish the withholding tax on royalties and commissions paid to non-residents and to vary the rates of business tax on casinos, commissions, real estate business and utilities.
一般销售税
GENERAL SALES TAX
2006年7月1日起，现行的“销售税”被废除并被一般销售税（GST）所取代。一般销售税是一种有效的增值税，供应链中的每个环节税收都应支付，投入品产生的税收可以通过企业向纳税品消费者收取一般销售税来补偿。从一般销售税目的来说，“业务”有一个非常广泛的含义，并可以包括没有利润的活动。 “应税供应”是指由一个企业或被促进企业提供的商品和/或服务的供应。因此，供应若不是免税的，这就是一个应税供应。
Effective 1 July 2006, the 'sales tax' which was in force was repealed and replaced by a general sales tax (GST). GST is effectively a value added tax, with tax becoming payable at each stage in the supply chain and with tax incurred on inputs being recoverable by offset against GST charged by a business to customers on taxable supplies. For GST purposes, "business" has a very wide meaning and can include activities on which no profit is made. "Taxable supply" is a supply of goods and/or services made in the course of, or furtherance of, any business. Therefore, where a supply is not specifically exempted it will be a taxable supply.
2010年4月1日起，一般销售税税率从10％上升至12.5％。免税商品及服务供应包括：
Effective 1 April 2010, the rate of GST was increased from 10% to 12.5%. Exempt supplies of goods and services include:
•一些金融服务和投机供应
• some financial services and gambling supply
•一些在教育法含义下的教育机构提供的商品和服务
• some supply of goods and services by an educational institution within the meaning of the Education Act
•药物、牙科、医院、眼科和辅助医疗服务，而不是兽医服务和整容手术
• medical, dental, hospital, optical and paramedical services, other than veterinary services and cosmetic surgery
•居民住所或酒店或同类场所的提供
• supply of residential accommodation or accommodation in a hotel or similar establishment
•公共邮政服务、国内公共交通乘客、飞机租赁和与公共航空运输有关的技术维护
• public postal services, domestic public transport of passengers, lease of aircraft and maintenance services in connection with the supply of public air transport
•乘客或货物的国际运输
• international transport of passengers or goods
•一些向外交使团、国际组织和区域组织提供的服务和商品
• some supplies of services provided to diplomatic missions, international and regional organizations
•向伯利兹政府提供的商品和服务。
• goods and services provided to the Government of Belize.
免税货物和服务的供应商不允许向客户收取一般消费税，也不能弥补由投入产生的任何一般消费税。
Providers of exempt goods and services are not allowed to charge GST to customers and cannot recover any GST paid on inputs.
应税供应是零税率，即税率为0％，或标准税率12.5％，从2010年4月1日起生效。
Taxable supplies are zero-rated, that is the tax rate is 0%, or standard-rated with a tax rate of 12.5% effective from 1 April 2010.
零税率的物品包括：
Zero-rated items include:
•出口的商品和服务
• exported goods and services
•一些供人们消费的食品，工人们使用的供水（瓶装水除外）和一些药物、医疗设备用品
• some food items for human consumption, water supply (other than bottled water) and some medicines and medical supplies for human use
•一些在教育中使用的用具和用品
• some items and supplies for use in education
•与农业，畜牧业，鸟类和鱼类，软体动物类有关的一些用品。
• some supplies connected with agriculture, livestock, birds and fish, crustaceans and molluscs.
物品没有被特别豁免或零税率，就被认为是标准税率。
Items not specifically exempted or zero-rated are considered to be standard-rated.
其他地方税
OTHER LOCAL TAXES
包括：
These include:
•某些交易（包括财产转让）的印花税
• Stamp duty on certain transactions, including the transfer of property
•土地和房产税
• Land and property taxes
•经营许可证，车辆牌照和其他地方当局收取的税收
• Trade licence, motor vehicle licence and other taxes charged by local authorities
•关税，消费税和由海关当局收取的其他税费。
• Customs, excise and other taxes charged by the Customs and Excise Department.
G.外汇管制
G. exchange control
外汇管理法规定，只有伯利兹的中央银行和授权经销商可以进行外币交易。
The Foreign Exchange Control Act provides that only the Central Bank of Belize and authorised dealers may deal in foreign currencies.
为了支付在伯利兹境外采购的商品和服务，必须先从中央银行取得外汇许可证。
A foreign exchange permit must first be obtained from the Central Bank to pay for goods and services procured outside Belize.
中央银行的批准也要求为伯利兹境外以外币计价的贷款担保。
Central Bank approval is also required to secure a loan outside Belize denominated in a foreign currency.
F.预提税款
f. withholding taxes
付给非居民的股利的15％，超过BZ $ 3,000的总合同款项的3％
Dividends paid to non-residents 15% Gross contract payments in connection with contracts exceeding BZ$3,000 3%
付给非居民的利息的15％
Interest paid to non-residents 15%
管理费，厂房及设备租赁费和向非居民支付的技术服务收费的 25％
Management fees, rental of plant and equipment and charges for technical services paid to non-residents 25%
2011年1月1日起，由被授权提供实时语音服务的通讯服务的公司支付给股东的股息免税。
Effective 1 January 2011, dividends paid to shareholders by entities licensed to provide telecommunication services that offer real time voice services are exempt from tax.
H.个人所得税
H. personal tax
2010年1月1日起，居住在伯利兹的受雇人员被允许以下基本扣除：
Effective 1 January 2010, employed persons resident in Belize are allowed a basic deduction of
（a）在一个受雇人员一年各种来源的总收入不超过BZ$ 26,000的情况下，允许扣除BZ$ 25,600
(a) BZ$25,600 in the case of an employed person whose total income, from all sources in a basis year, does not exceed BZ$26,000
（b）在一个受雇人员一年各种来源的总收入超过BZ$ 26,000但不超过BZ$ 27,000的情况下，允许扣除BZ$ 24,600
(b) BZ$24,600 in the case of an employed person whose total income, from all sources in a basis year, exceeds BZ$26,000 but does not exceed BZ$27,000
（c）在一个受雇人员一年各种来源的总收入超过BZ$ 27,000但不超过BZ$ 29,000的情况下，允许扣除BZ$ 22,600
(c) BZ$22,600 in the case of an employed person whose total income, from all sources in a basis year, exceeds BZ$27,000 but does not exceed BZ$29,000 and
（d）在除上述情况的其他所有受雇人员，允许扣除BZ$19600。除了被允许的慈善捐款外，其额度限制在应课税收入的六分之一，对确定了的应课税所得中没有其他扣除项目。
(d) BZ$19,600 in the case of all other employed persons. There are no other deductions in ascertaining chargeable income except for allowable charitable donations which is restricted to one-sixth part of the chargeable income.
应课税入息税率是25％的统一税率，并且向所有居民提供标准的BZ$100的税收抵免。
The rate of tax on chargeable income is a flat rate of 25%, with a standard tax credit deduction of BZ$100 available to all residents.
双重课税减免提供给一些非居民，特别是英国居民和大多数加勒比共同体国家的居民。
Double tax relief is available to some non-residents, particularly residents of the UK and residents of most CARICOM countries.
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