英属维尔京群岛税收指南 2011
British Virgin Islands 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

所有在英属维尔京群岛（BVI）注册成立的公司，或在英属维尔京群岛管理和控制的公司都被视为居民，并因此可能根据英属维尔京群岛所得税法第206章被征收所得税。然而，英属维尔京群岛商业公司法(2004)提供了对英属维尔京群岛所得税法第206章要求的一般豁免，如下：
All companies incorporated in the British Virgin Islands (BVI) or managed and controlled in the British Virgin Islands are treated as resident and, therefore potentially chargeable to income tax under the British Virgin Islands Income Tax Act, Chapter 206. However the BVI Business Companies Act 2004 provides a general exemption from the requirements of the British Virgin Income Tax Act, Chapter 206 for:

•所有的英属维尔京群岛商业公司
• All BVI business companies

•所有股息，利息，租金，特许权使用费，赔偿由公司支付的其他款项
• All dividend, interest, rental, royalties, compensation and other amounts paid by a company

•所有通过一个商业公司的债务和股权实现的资本利得。
• All capital gains realised with respect to any shares, debt obligations of a business company.

此外，商业公司法规定，关于一个商业公司的任何股权、债务以及其他有价证券，房产、遗产、继承、或赠与税率，征税，关税或其他税收都不是应付的。一个公司是免征印花税的，除非该票据涉及在英属维尔京群岛土地的转让或拥有土地公司（位于英属维尔京群岛的土地）的有价证券的转让。
In addition, the Business Companies Act provides that no estate, inheritance, succession or gift tax rate, levy, duty or other charge is payable with respect to any shares, debt obligations or other securities of a business company. A company is exempt from stamp duty except where the instrument relates to the transfer of an interest in land in the BVI or the transfer of securities of a land owning company (the land situated in the BVI).

自2005年1月1日起，随着英属维尔京群岛工资税法2004生效，英属维尔京群岛对所有企业实体实行零税率的所得税制度。
Also since 1 January 2005, with the coming into force of the BVI Payroll Taxes Act 2004, the British Virgin Islands adopted a zero-rated income tax regime for all corporate entities.

然而，公司必须向英属维尔京群岛金融服务委员会支付初始的注册费和每年的牌照费。目前的注册费为350美元（1100美元，如果该公司被授权发行超过50,000股），每年的牌照费是350美元或1100美元，如果该公司被授权发行超过50,000股。
Companies must, however, pay an initial registration fee and an annual licence fee to the BVI Financial Services Commission. The current registration fee is US$350 (US$1,100 if the company is authorised to issue more than 50,000 shares) and the annual licence fee is $350 or US$1,100 if the company is authorised to issue more than 50,000 shares.

对运营对象保密的公司初始注册费和每年的牌照费是5000美元。
The initial registration fee and an annual licence fee for a restricted purpose company is US$5,000.

资本利得税
CAPITAL GAINS TAXES

在英属维尔京群岛有没有资本利得税。
There is no capital gains tax in the BVI.

分支利润税
BRANCH PROFIT TAX

在英属维尔京群岛有没有分支利润税。
There is no branch profit tax in the BVI.

其他税项
OTHER TAXES

在英属维尔京群岛，印花税只对房地产转让和在英属维尔京群岛拥有房地产的英属维尔京群岛公司股份的转让征收。印花税率对本地人是4％、对非本地人是12％。其他凭证和转让的印花税税率变化范围是从0.2％至5％。
In the BVI, stamp duty is imposed on transfer of real estate and the transfer of shares in a BVI company owning real estate in the BVI. The rate of stamp duty is 4% for belongers and 12% for non-belongers. The stamp duty on other instruments and transfers range from 0.2% to 5%.

进口到英属维尔京群岛的商品，需征收高达20％的进口税。
Import duties are levied on goods imported into the BVI at rates up to 20%.

下面的表格总结了其他的应付税费：
The following table summarises other fees payable:

英属维尔京群岛商业公司每年的牌照费，按授权发行股份分：
Annual licence fees by BVI Business Companies with authorised share capital of:

　　　　　　　　　　　　　　　　　　　　　　　　　　　 　　　 每年（美元）

股本达到50000美元或等值外币金额，或者授权发行达到50000股 　　350

股本超过50000美元或等值外币金额，或者授权发行超过50000股 　　1100

一般银行牌照　　　　　　　　　　　　　　　　　　　　　　　　　20000

一级限制类银行牌照　　　　　　　　　　　　　　　　　　　　　　16000

二级限制类银行牌照　　　　　　　　　　　　　　　　　　　　　　16000

保险公司牌照　　　　　　　　　　　　　　　　　　　　　　　　　2000

一般信托牌照　　　　　　　　　　　　　　　　　　　　　　　　　10000

限制类信托牌照　　　　　　　　　　　　　　　　　　　　　　　　300

B.应纳税所得额的确定
b. determination of taxable income

没有收入或资本收益税。也没有遗产税、继承税或赠与税。
There are no taxes on income or capital gains. There are no death duties, inheritance taxes or gift taxes.

C.涉外税收减免
c. foreign tax relief

由于没有双重征税安排，不适用税收减免，因为在英属维尔京群岛不对收入征税。
This is not applicable as there are no double tax arrangements because there is no taxation on income in the BVI.

D.企业集团
d. corporate Groups

因为没有收入或资本利得税，所以没有集团税收减免的立法。
There is no group tax relief legislation as there are no taxes on income or capital gains.

E.关联方交易
e. related party transaction

在英属维尔京群岛没有转让定价或关联方立法。
There is no transfer pricing or related party legislation in the BVI.

F.预提税
f. withholding tax

对英属维尔京群岛商业公司支付的利息、股息或特许权使用费没有预提税。然而，英属维尔京群岛（同其他附属地一样）已自2005年7月1日采用欧洲联盟（欧盟）的储蓄指令。已对向欧盟范围内居住的自然人支付的利息征收预提税（税率最初是15％，从2008年7月1日上升至20％）。预提税不是强制性的，存款人可以通过向居住国当局提供他们账户的全部信息来避免支付预提税。
There is no withholding tax on interest, dividends or royalties paid by BVI business companies. However, the BVI (like other dependent territories) has applied the European Union (EU) Savings Directive since 1 July 2005. A withholding tax (initially 15%, rising to 20% from 1 July 2008) has been applied to interest payments to natural persons resident within the EU. The withholding tax is not compulsory in that a depositor can avoid paying the tax by instead providing full information about their account to the authorities within their country of residence.

G.外汇管制
G. exchange control

美元是在英属维尔京群岛的法定货币。对流入或流出英属维尔京群岛的美元资金或者美元和其他货币的转换都没有外汇管制或限制。
The US dollar is legal tender in the BVI. There is no exchange control or restriction on the movement of US dollar funds into or out of the BVI or on their conversion to other currencies.

H.个人所得税
H. personal tax

自2005年1月1日起，遵从实行的英属维尔京群岛的2004年工资税法，所得税一直是0税率。
Since 1 January 2005, income tax has been zero-rated following the introduction of the BVI Payroll Taxes Act 2004.

工资税
PAYROLL TAX

每名在英属维尔京群岛进行业务的雇主，在下列方面有责任支付工薪税：
Every employer who carries on business in the BVI is liable to pay payroll tax in respect of:

（1）支付给每一位员工的薪酬
(1) Remuneration paid by them to every employee

（2）对完全或主要在英属维尔京群岛的员工或视为员工提供的服务，雇主向每个视为员工支付的薪酬，不论该薪酬是否在英属维尔京群岛支付。
(2) Deemed remuneration paid by them to every deemed employee for services rendered by the employee or deemed employee wholly or mainly in the BVI whether or not the remuneration is paid in the BVI.

个体经营者也有责任对他们被视为的薪酬支付工资税。在英属维尔京群岛进行业务的合伙企业的合伙人被视为合伙企业的员工，如果合伙人向合伙企业提供了服务并分享了（与一般员工不同）合伙企业的收入。同样地，在英属维尔京群岛进行业务的公司的股东被视为公司的员工，如果股东向公司提供了服务并分享了（与一般员工不同）公司的收入。
A self-employed person is also liable to payroll tax on their deemed remuneration. A partner in a partnership carrying on business in the BVI is a deemed employee of that partnership if he renders services to the partnership and participates, otherwise than as employee, in the income of the partnership. Likewise, a shareholder in a company carrying on business in the BVI is a deemed employee of that company if he renders services to the company and participates, otherwise than as employee, in the income of the company.

薪酬的定义包括：工资、薪金、通过利润分享计划支付的款项、奖金、退休金、遣散费、住宅租金及其他类似收益。
Remuneration is defined to include wages, salaries, money paid through a profitsharing scheme, bonuses, gratuities, severance pay, residential rent and other benefits-in-kind.

工资税的税率取决于雇主是否是1类雇主或2类雇主。1类员工是较小的实体，在有关财政年度不超过以下临界值：
The rate of payroll tax depends on whether the employer is a Class 1 Employer or a Class 2 Employer. Class 1 employees are smaller entities which does not exceed the following thresholds in the relevant financial year.

雇主类型　　　　　　　　　　　1类　　　　　　　　　　2类
Employer category 　　 　　　 　Class 1　　　　　　　　Class 2

工资　　　　　　　　　　　　　小于等于150000美元　　大于150000美元
Payroll

年营业额　　　　　　　　　　　小于等于300000美元　　大于300000美元
Annual turnover

员工数　　　　　　　　　　　　1~7个　　　　　　　　　8个或以上
Number of employees

占应付工资税薪酬的总比例　　　10%　　　　　　 　　　 14%
Total percentage applied to remuneration liable to payroll tax

雇主承担的占应付工资税薪酬　　2%　　　　　　 　　　 　6%
的比例
Percentage applied to remuneration due by employer

员工承担的占应付工资税薪酬　　8%　　　　　　 　　　 　8%
的比例
Percentage applied to remuneration due by employee

向雇员、视为雇员、个体经营者支付的前10,000美元的实际薪酬是免税的。
The first US$10,000 of actual remuneration paid to an employee, deemed employee or self-employed person is tax-exempt.

I.协定和非协定预提税
i. treaty and non-treaty withholding taxes

英国与日本和瑞士的签定的避免双重征税协定（DTAs）适用范围已扩展到英属维尔京群岛，尽管这些协定并没有实际应用。英属维尔京群岛最先执行生效的是税务信息交换协议（简称TIEAs）而不是DTAs。英属维尔京群岛已与下列国家签订了TIEAs：阿鲁巴岛，澳大利亚，中国，丹麦，法罗群岛，芬兰，法国，格陵兰，冰岛，爱尔兰，荷兰，荷属安的列斯群岛，新西兰，挪威，瑞典，英国和美国。
The United Kingdom's double tax treaties (DTAs) with Japan and Switzerland have been extended to the BVI, although these treaties are not used in practice. The priority of the BVI has been to enter into Tax Information Exchange Agreements or TIEAs rather than DTAs. The BVI has entered into TIEAs with the following jurisdictions: Aruba, Australia, China, Denmark, Faroe Islands, Finland, France, Greenland, Iceland, Ireland, Netherlands, Netherlands Antilles, New Zealand, Norway, Sweden, United Kingdom, and the United States.