根西岛税收指南
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根西岛税收指南2011
Guernsey Tax Guide 2011
一、应付税项
A. TAXES PAYABLE
企业税
COMPANY TAX
所有在根西岛组建的企业或视作居民然后因此应缴所得税，或被给予纳税豁免权。
All companies incorporated in Guernsey are treated as either resident, and therefore chargeable to income tax, or given exempt status.
居民企业
RESIDENT COMPANIES
如果一企业是在根西岛组建或在根西岛进行管理和控制的，则应从企业税计税角度视其为居民企业。应当注意的是对企业的管理和控制需参考股份的所有权来确定，即一个非根西岛注册企业也会被视作居民假如其控股股东为根西岛居民。
Companies are resident for corporation tax purposes if they are incorporated in Guernsey or are managed and controlled in Guernsey. It should be noted that management and control of a company is by reference to share ownership, such that a non-Guernsey registered company will be treated as resident if its controlling shareholder is Guernsey resident.
对于居民企业，到2007年12月31日为止所得税率为20%。从2008年1月1日起企业的标准税率减低至0%，虽然企业仍需为某些类的根西岛来源所得缴税。由根西岛内的房地产开发得到的所得或根西岛内的租赁所得按企业的较高税率20%征税。同时，由公共事业管理署所管理的公共事业的利润也需按20%的税率缴税。从某些银行活动以及提供信用工具所获得的利润按企业的中间税率10%征税。
For resident companies, the income tax rate was 20% until 31 December 2007. From 1 January 2008 the company standard rate of tax has reduced to 0% although certain types of Guernsey source income will continue to be taxed on companies. Income arising from Guernsey property development or Guernsey rental income will be taxable at the company higher rate of 20%. Also, the profits of utilities regulated by the Office of Utility Regulation are also subject to the 20% rate. Profits arising from certain banking activities and the provision of credit facilities are subject to tax at the company intermediate rate of 10%.
纳税年度从1月1日到12月31日，然而企业也可采用其自定结束日的纳税年度。从2006年1月1日起，营业利润以当年为基础征税。税款应分两期于应缴年度的6月30日和12月31日，或如果估定金额的公布时间晚于上述缴费时间则应于公布后的30天缴付税款。纳税申报单于每年的一月初发出，并且应同时提交损益账户以及企业在上年12月31日结束的通常会计期间内的资产负债表的副本。如果到六月中旬还未提交纳税申报单的，则在上年数据的基础上依商品零售价格指数而上涨后得到预算税额。
The tax year runs from 1 January to 31 December although companies may adopt a year end of their choice. From 1 January 2006, business profits are assessed on a current year basis. Tax is payable in two instalments on 30 June and 31 December in the Year of Charge or 30 days following the issue of the assessment if issued after these dates. Tax returns are issued at the beginning of January each year and should be submitted along with a copy of the profit and loss account and the balance sheet of the company for the usual accounting period ending in the previous year to 31 December. Where returns have not been submitted by mid-June, an estimated assessment will be raised that is based on the previous year’s figures inflated by RPI.
免税企业
EXEMPT COMPANIES
在2008年1月1日之前，由非居民实益拥有的根西岛注册企业可以在缴纳了600根西岛镑的免税年费后要求免税权。免税企业无须为其来源于根西岛外的所得缴纳任何税费。根西岛内所有来源所产生的所得（除银行存款利息）都需按20%的税率缴纳所得税。自2008年1月1日起，废除所有私有企业的免税权。自那之后，所有的根西岛注册企业都从税务角度上视作居民。不过，根西岛的投资方案仍可要求免税权。
Prior to 1 January 2008, Guernsey registered companies which were beneficially owned by non-residents were able to claim exempt status by payment of an annual exemption fee of ￡600. Exempt companies pay no tax on income from sources outside Guernsey. Income arising from any source in Guernsey was subject to income tax (except for bank deposit interest) at the rate of 20%. With effect from 1 January 2008, exempt status was abolished for all privately owned companies. Thereafter, all Guernsey registered companies will be treated as resident for taxation purposes. Guernsey investment schemes, however, are still able to claim exempt status.
国际企业
INTERNATIONAL COMPANIES
从2008年1月1日起，废除国际商业企业身份。在2008年之前，国际商业企业为一个在根西岛管理控制、完全由非居民所有、且虽然专门同非居民交易或安排非居民间的交易活动，却可在根西岛有实际存在的一个企业。虽然该企业常驻于根西岛，但不需按20%的平常税率缴税。相反，它可自选一经税务当局同意的大于0%但不超过30%的税率，其应缴最少税费为1,000根西岛镑。鉴于税率可高达30%，企业可选择一个可以满足大部分国家与受控外国企业和反避税相关的法规条件的税率。
With effect from 1 January 2008, International Business Company Status (IBC) is abolished. Prior to 2008, an IBC was a company managed and controlled in Guernsey, wholly owned by non-residents and, although trading exclusively with, or arranging for trading operations between non-residents, a real presence could be demonstrated in Guernsey. Although the company was resident in Guernsey, it was not subject to the usual 20% tax. Instead, it was able to choose a rate that was above zero and not more than 30% to be agreed with the Guernsey tax authorities subject to a minimum tax charge of ￡1,000. As the rate of tax was capable of reaching 30%, a company could be subject to tax at a rate satisfying the controlled foreign company and anti-avoidance legislation of many countries.
受保护单元公司
PROTECTED CELL COMPANIES
2007年间，推行了相关立法以促进受保护单元公司的创立。根据该立法，公司的一个别单元的投资者和债权人不会受到其他单元的负债（包括利润中的应付税款）影响。单独计算各单元的应税利润，按照公司组织章程或其他对公司有影响的有关协定中规划的安排来分配各单元的利润及亏损。调整后的税损按照各独立单元在相关亏损中所应承担的部分进行分配，虽然是可以选择放弃亏损以同其他单元的利润相抵销。
During 1997, legislation was introduced to facilitate the creation of protected cell companies. Under the legislation, investors in, and creditors of, one particular cell of the company are protected from the liabilities (including the tax liability attributable to the profits) of other cells. The taxable profits of each cell are computed separately, with the profits and losses being apportioned between the cells in accordance with arrangements set out in the articles of association of the company or other relevant agreements affecting the company. Tax adjusted losses are allocated to individual cells in accordance with the liability for those losses concerned, although it should be possible to elect to surrender the loss against the profits of other cells.
专业自保公司
CAPTIVE INSURANCE COMPANIES
到2007年12月为止，对海外控制的专业自保公司有特殊的税务规定。在根西岛对专业自保公司有三种税收方式。可对专业自保公司按应税净利润的20%征税并且可根据所保留的赔付款的比例来推迟一部分的应缴税费。或者，它可选择按比例增减法为除其根西岛以外保险业务活动产生的所得之外的所得缴税。另一个办法是选择成为一个免税企业，在此情况下需缴纳600根西岛镑的年费。这些选项于2008年1月1日起正式停止使用，从该日起公司按0%纳税除非收到的所得应按10%或20%的税率纳税。
Until December 2007 there were special rules for the taxation of overseas controlled captive insurance companies. There were three methods of taxation of captives in Guernsey. The captive insurance company could be assessed at 20% on net taxable profits and could postpone part of the tax due in accordance with the proportion of claims reserved. Alternatively, it could elect to be taxed on a sliding scale basis with income derived from underwriting activities outside Guernsey being excluded. The other alternative was to elect to be an exempt company in which case it would pay an annual fee of ￡600. These options ceased to apply with effect from 1 January 2008 and from this date companies are taxed at 0% unless in receipt of income taxable at either the 10% or 20% rates.
“零十税制”的变更
“ZERO 10” CHANGES
由非根西岛居民股东所有且无根西岛来源应税所得的企业不需要向根西岛政府提交年度财务报告并且无根西岛纳税义务。对于有根西岛居民股东的贸易企业，在贸易利润分配给其根西岛居民股东之前不会形成根西岛纳税义务。
Companies owned by non-Guernsey resident shareholders and which have no taxable Guernsey source of income will not be required to submit annual financial statements to the States of Guernsey and will have no Guernsey tax liability. For trading companies with Guernsey resident shareholders, no Guernsey tax liability will arise until trading profits are distributed to the Guernsey resident shareholders.
在进行分配时，企业将作为股东的代理人按20%的个人一般税率预提其税费。将有根西岛居民股东的企业的投资所得视为会被分配给根西岛居民股东并按此征税。同样的企业需作为代理人替股东缴税。某些反避税措施意味着“触发事件”将导致未分配利润被征税。所谓“触发事件”实质上为股份处理、停止经营或股东变为非居民。上述情况不适用于做出一个不可撤销决定要每年最少分配其65%利润的企业。
On making a distribution, the company will act as agent for the shareholder and will withhold tax at the individual standard rate of 20%. Investment income arising to companies with Guernsey resident shareholders will be deemed to be distributed to Guernsey resident shareholders who will be charged accordingly. Again the company will be required to pay tax as agent for the shareholder. Certain anti-avoidance measures mean that “trigger events” will result in undistributed profits being charged to tax. These “trigger events” are essentially share disposal, the cessation of business or the shareholder becoming non-resident. They will not apply if the company has made an irrevocable election to distribute at least 65% of its profits annually.
资产利得税
CAPITAL GAINS TAX
根西岛无资产利得税。
There is no capital gains tax in Guernsey.
分支机构利润税
BRANCH PROFITS TAX
根西岛无分支机构利润税。
There is no branch profits tax in Guernsey.
销售税/增值税
SALES TAX/VALUE ADDED TAX (VAT)
根西岛无销售税或增值税。
There is no sales tax or VAT in Guernsey.
附加福利税
FRINGE BENEFITS TAX
实物福利应向雇员在接收福利如食品供给、免租住宿、以及企业机动车辆的私用征税。对实物福利的征税可由雇主或雇员支付。
Benefits in kind are taxable on employees who receive benefits such as the provision of food, rent-free accommodation, and private use of a company motor vehicle. The tax on benefits in kind can be paid either by the employer or the employee.
地方税项
LOCAL TAXES
仅征收国家级别的税赋。
Taxes are levied on a state level only.
二、应税所得的确认
B. DETERMINATION OF TAXABLE INCOME
企业的应税所得通过确定可纳税所得而后减去可扣除项来确认。一般而言，只有全部是因经营需要而花费的费用才可予以扣除。下列类别适用特殊规定。
The taxable income of a company is determined by ascertaining assessable income and then subtracting all allowable deductions. Generally, to be deductible, expenditure must be wholly and exclusively expended for the purposes of the business. Special rules apply in respect of the categories listed below.
折旧
DEPRECIATION
资本项目的折旧不可进行扣除。不过，可用余额递减法计算年度免税额，折旧率如下：
No deduction is permitted in respect of depreciation on capital items. However, annual allowances, calculated using the reducing-balance method, are allowed as follows:
• 建筑物 – 1.25%
• buildings – 1.25%
• 厂房和机器 – 20%
•plant and machinery – 20%
• 机动车辆 – 25%（仅限于2006年1月1日后所购置车辆的前19,900根西岛镑）
•motor vehicles – 25% (restricted to first £19,900 for vehicles purchased on or after 1 January 2006)
• 其他各项目也可按指定折旧率来摊销
• various other items can also be written off at specified rates.
处理参与经营活动且有年度免税额的资产，会在销售收益少于或多于原始成本减所给免税额后的金额时会相应产生结余免税额或费用。
Where assets used within a business and on which annual allowances have been granted are disposed of, a balancing allowance or charge will arise where the sale proceeds are less than or exceed the original cost net of allowances given.
存货
STOCK/INVENTORY
一年年初时所有手头上的待销存货和以及当年年末时所有手头上的待销存货都需在确定应税所得时考虑在内。虽然根西岛的立法未涵盖存货的计价，但所得税当局会参照英国制定的准则。因此，可接受的存货计价法包括先进先出法和平均成本法但没有后进先出法。
All trading stock on hand at the beginning of the year and all trading stock on hand at the end of that year must be taken into account in determining taxable income. Although there is no Guernsey legislation covering the valuation of stock, the income tax authority would follow principles established in the UK. Therefore, the acceptable methods of valuing inventory include FIFO and average cost but not LIFO.
股息
DIVIDENDS
到2007年12月31日为止，居民企业从另一居民企业接收股息需要缴税。不过，这些企业都有税收抵免所以使其在事实上免予缴税。（从2007年以后 的利润中所支付股息的处理方法见上文“零十税制的变更”）。从一英国居民企业收到的股息不享受双重征税优惠，因此接收者按所收到的净额缴税。接收的外国股息可以得到单边税收优惠按以下结果中较小的计算：
Until 31 December 2007, dividends received by resident companies from other resident companies were chargeable to tax. However, they carried with them a tax credit making them effectively tax free (for the treatment of dividends payable out of post 2007 profits see “Zero 10 changes” above). Dividends received from a UK resident company do not qualify for double tax relief and recipients are, therefore, taxed on the net amount received. Foreign dividends received qualify for unilateral tax relief which is calculated by applying the lesser of:
(i) 根西岛实际税率的四分之三；或
(i) three quarters of the Guernsey effective rate or
(ii) 按外国有效税率，最大到带入计算的外国所得的补偿额。
(ii) the foreign effective rate up to the amount of the grossed up foreign income brought into charge.
当股息从已缴税所得中支付时，此股息付款不可于计税时扣除。
As dividends are paid out of taxed income, a deduction is not available for tax purposes for the payment of dividends.
利息扣除
INTEREST DEDUCTIONS
当利息关联于经营活动中所借的钱款，可以予以扣除。
Interest is deductible to the extent that it relates to monies borrowed for the purpose of the business.
亏损
LOSSES
亏损在所有权和经营继续的前提下可以无限向后结转。亏损不得向前退结多于一年。
Losses can be carried forward indefinitely provided there is continuity of ownership and trade. Losses cannot be carried back for more than one year.
三、外国税收优惠
C. FOREIGN TAX RELIEF
根西岛同英国和泽西岛签有避免双重征税协定。除所收股息（见上文）和债券利息之外，双重税收优惠适用于所有源头扣税的所得。鉴于其有关税收交换协定的谈判，根西岛同以下国家就针对所得问题的有限避免双重税收协定开始了相互协商程序：
Guernsey has double taxation agreements with the United Kingdom and Jersey. Excluding dividends received (see above), and debenture interest, double taxation relief is available on all other income taxed at source. Associated with its negotiations in relation to Tax Information Exchange Agreements, Guernsey has entered into limited double taxation arrangements relating to income, and mutual agreement procedures with:
澳大利亚 冰岛
丹麦 新西兰
法罗群岛 挪威
芬兰 爱尔兰共和国
格陵兰 瑞典
单边优惠适用于上述国家以外国家来源的所得，包括已经预提税款的股息（见上文“股息”）。
税收信息交换协定（TIEAS）
根西岛同以下国家签署了税收信息交换协定：
澳大利亚
德国
挪威
美国
中国
希腊
葡萄牙
丹麦
格陵兰
爱尔兰共和国
法罗群岛
冰岛
圣马力诺
芬兰
荷兰
瑞典
法国
新西兰
英国
四、企业集团
在1996年间，通过了立法准许集团内企业间亏损减免的转移并且适用于所有于1992年1月1日或之后结束的会计期间。从亏损减免角度而言，组建集团需要其中一个企业实益拥有另一企业90%或以上资产，或它们各被另一企业或个人实益拥有90%或以上资产。
五、关联方交易
根西岛现无有关转移定价或关联方的立法。
六、预提税
到2007年12月31日为止，要求从向非居民支付的股息中预提税费。英国企业可就潜在于企业利润之上的根西岛税收来要求英国单边优惠。从2008年1月1日起，不再对根西岛企业支付给非居民股东的股息征收预提税。
许多国家按其标准国税率扣除预提税项。根据新的零税率企业税制，企业从非根西岛征税的利润中支付的股息可不扣除根西岛税（前提是所受外国税率为20%或以上）。
根据欧盟储蓄税法，在2011年6月31日之前，欧洲居民个人投资者有权利选择是通过同其本国税务当局交换有关其存款所得的信息，或者接受扣除20%的预提税以接收其银行总利息。自2011年7月1日起，不再有税收保留额选项而强制进行信息交换。
自2008年1月1日起，根西岛的租金所得应按20%的税率缴纳预提税无论房东的税务居留资格如何。同时，从根西岛房地产开发而产生的土地所有者的利润按20%的税率缴税。
七、外汇管控
外汇管控的要求于1987年已经废止。
八、个人税
居住于根西岛的个人需要缴纳所得税。居民和主要居住于此的个人应就其来源于全世界的所得缴税。
到2009年12月31日为止，在根西岛常驻但非主要居留于此的个人（遵照过渡性条款）应为其根西岛来源所得以及其他所有带入岛内的根西岛以外来源所得缴税。自2010年1月1日起，在根西岛常驻但不主要居留于此的个人（见下文）可以选择每年缴纳25,000根西岛镑的最低税费，前提是其根西岛来源所得未超过125,000根西岛镑。如果其根西岛来源所得超过此数额，那么税费也将相应增加。个人无外国来源所得和根西岛的存款利息的纳税义务。如果个人全球所得的应缴税费低于最低额25,000根西岛镑，那么纳税人可以选择按较低的数额缴税。已婚夫妇同单身人士一样适用同样的最低额。
从2006年1月1日起，对税务居留资格的规则进行了简化。唯一的考察标准即为在根西岛逗留的天数。一个人将被视作居民如果其于一日历年间在根西岛逗留91天或以上，或者此人于任一日历年间在根西岛逗留35天或以上且在该日历年的之前四年间在根西岛逗留了356天或以上。
从2006年1月1日起，如一常驻个人于一日历年内在根西岛逗留182天或以上，或者其于一日历年内在根西岛逗留91天或以上且在之前四个日历年内至少有730天是逗留于根西岛的，那么该常驻个人将视作主要居留于根西岛。如一个人于一日历年间在根西岛至少逗留了91天且于该日历年间无其他逗留期间在91天或以上的地区，那么该个人也将被视作主要居留于根西岛。
可纳税所得在减去准予扣除项后需缴纳所得税。可纳税所得包括营业所得、雇佣所得、股息、租金及所收利息。
准予扣除项包括给专业团体和科学协会的费用及会费、养老金计划缴费、退休年金保费、某些类型的利息、包括租赁财产的按揭费以及一笔按揭前400,000根西岛镑按揭款的利息在内的费用。同时向注册慈善机构的签约承诺捐款提供减免。
所有受雇的纳税人和董事都由其雇主按照雇员缴税计划的规定从其薪金或工资中计提分期税款。自雇个人及无薪金或工资所得的个人每年分两期于6月30日和12月31日支付其应缴税款。支付给非居民董事的费用无根西岛纳税义务。
在一日历年间主要居留于根西岛的个人，可根据各自的个人情况所适用的个人津贴在该日历年按标准费率享受所得税减免。
根西岛居民个人的应缴税款限额
自2008年1月1日起，对根西岛居民个人应交税款的数额设定了限度。限额为250,000根西岛镑但仅适用于外国来源所得以及根西岛存款利息。从2009年1月1日起，这一限额减至100,000根西岛镑。同时，为限制有关于其他根西岛来源所得的应缴税费还采用一个100,000根西岛镑的附加限额。对已婚夫妇适用同样的限额。
个人津贴
一个人在一日历年所应得的个人津贴总额需从其应缴所得税的所得总额中扣除，而后该差额应按20%的标准税率征税。
当所得应当缴税时，2011年所适用的主要个人津贴如下：
单身人士 9,050根西岛镑（年龄在64岁或以上的为10,700根西岛镑）
已婚夫妇 18,100根西岛镑（其中一人年龄在64岁或以上的为19,750根西岛镑，两人年龄都在64岁或以上的21,400根西岛镑）
受扶养亲属津贴 2,900根西岛镑
子女费用津贴（一般针对单亲） 6,150根西岛镑
养老金制度 – 根西岛居民
根西岛税收法规准许简历自治形式的养老金制度称之为退休年金信托制度。计划的缴费者，可以是居民或是非居民，能够对养老基金的投资产生影响，并且在基金有正常商业回报和有效保障的前提下可从中最多取得基金25%份额的借款。对于年龄在50岁到75岁的退休者，受托人在向保险公司购买年金保险时无需任何必要条件。受托人可以直接从信托基金中支付年金。该年费按根西岛普通税率缴税。所有在受益人死亡时剩余的信托基金随后按该信托基金的条款在家庭成员之间进行分配。
这类养老金协定也可确立为资格认可的海外退休金计划（QROPS）。
在本指南编写之时，给予津贴领取更大灵活性的立法已经起草。该法将准许一次性提取基金总额30%的款额。当基金是由根西岛减免课税的缴费所产生的时，免税基础会限制在一固定数额，目前为165,000根西岛镑。最早可于50岁起就开始提取津贴但最晚不得晚于75岁。不必在开始提取津贴之时即刻退休，且一次性的提取款项也不再同年金发放的开始相关联。
缴费的税收减免适用于缴费者所收到的任何来源的所得，最高限额在每年35,000到50,000根西岛镑之间（在编写之时减免标准仍待确定）。
养老金制度 – 非根西岛居民
仅针对非居民的养老金制度也可按根西岛法律来确立。这类制度提供积累无任何根西岛所得税纳税义务的财富的方法。根据根西岛税法s.40(ee)，制度中随后支付的津贴同样无任何根西岛纳税义务。
Guernsey Tax Guide 2011
一、应付税项
A. TAXES PAYABLE
企业税
COMPANY TAX
所有在根西岛组建的企业或视作居民然后因此应缴所得税，或被给予纳税豁免权。
All companies incorporated in Guernsey are treated as either resident, and therefore chargeable to income tax, or given exempt status.
居民企业
RESIDENT COMPANIES
如果一企业是在根西岛组建或在根西岛进行管理和控制的，则应从企业税计税角度视其为居民企业。应当注意的是对企业的管理和控制需参考股份的所有权来确定，即一个非根西岛注册企业也会被视作居民假如其控股股东为根西岛居民。
Companies are resident for corporation tax purposes if they are incorporated in Guernsey or are managed and controlled in Guernsey. It should be noted that management and control of a company is by reference to share ownership, such that a non-Guernsey registered company will be treated as resident if its controlling shareholder is Guernsey resident.
对于居民企业，到2007年12月31日为止所得税率为20%。从2008年1月1日起企业的标准税率减低至0%，虽然企业仍需为某些类的根西岛来源所得缴税。由根西岛内的房地产开发得到的所得或根西岛内的租赁所得按企业的较高税率20%征税。同时，由公共事业管理署所管理的公共事业的利润也需按20%的税率缴税。从某些银行活动以及提供信用工具所获得的利润按企业的中间税率10%征税。
For resident companies, the income tax rate was 20% until 31 December 2007. From 1 January 2008 the company standard rate of tax has reduced to 0% although certain types of Guernsey source income will continue to be taxed on companies. Income arising from Guernsey property development or Guernsey rental income will be taxable at the company higher rate of 20%. Also, the profits of utilities regulated by the Office of Utility Regulation are also subject to the 20% rate. Profits arising from certain banking activities and the provision of credit facilities are subject to tax at the company intermediate rate of 10%.
纳税年度从1月1日到12月31日，然而企业也可采用其自定结束日的纳税年度。从2006年1月1日起，营业利润以当年为基础征税。税款应分两期于应缴年度的6月30日和12月31日，或如果估定金额的公布时间晚于上述缴费时间则应于公布后的30天缴付税款。纳税申报单于每年的一月初发出，并且应同时提交损益账户以及企业在上年12月31日结束的通常会计期间内的资产负债表的副本。如果到六月中旬还未提交纳税申报单的，则在上年数据的基础上依商品零售价格指数而上涨后得到预算税额。
The tax year runs from 1 January to 31 December although companies may adopt a year end of their choice. From 1 January 2006, business profits are assessed on a current year basis. Tax is payable in two instalments on 30 June and 31 December in the Year of Charge or 30 days following the issue of the assessment if issued after these dates. Tax returns are issued at the beginning of January each year and should be submitted along with a copy of the profit and loss account and the balance sheet of the company for the usual accounting period ending in the previous year to 31 December. Where returns have not been submitted by mid-June, an estimated assessment will be raised that is based on the previous year’s figures inflated by RPI.
免税企业
EXEMPT COMPANIES
在2008年1月1日之前，由非居民实益拥有的根西岛注册企业可以在缴纳了600根西岛镑的免税年费后要求免税权。免税企业无须为其来源于根西岛外的所得缴纳任何税费。根西岛内所有来源所产生的所得（除银行存款利息）都需按20%的税率缴纳所得税。自2008年1月1日起，废除所有私有企业的免税权。自那之后，所有的根西岛注册企业都从税务角度上视作居民。不过，根西岛的投资方案仍可要求免税权。
Prior to 1 January 2008, Guernsey registered companies which were beneficially owned by non-residents were able to claim exempt status by payment of an annual exemption fee of ￡600. Exempt companies pay no tax on income from sources outside Guernsey. Income arising from any source in Guernsey was subject to income tax (except for bank deposit interest) at the rate of 20%. With effect from 1 January 2008, exempt status was abolished for all privately owned companies. Thereafter, all Guernsey registered companies will be treated as resident for taxation purposes. Guernsey investment schemes, however, are still able to claim exempt status.
国际企业
INTERNATIONAL COMPANIES
从2008年1月1日起，废除国际商业企业身份。在2008年之前，国际商业企业为一个在根西岛管理控制、完全由非居民所有、且虽然专门同非居民交易或安排非居民间的交易活动，却可在根西岛有实际存在的一个企业。虽然该企业常驻于根西岛，但不需按20%的平常税率缴税。相反，它可自选一经税务当局同意的大于0%但不超过30%的税率，其应缴最少税费为1,000根西岛镑。鉴于税率可高达30%，企业可选择一个可以满足大部分国家与受控外国企业和反避税相关的法规条件的税率。
With effect from 1 January 2008, International Business Company Status (IBC) is abolished. Prior to 2008, an IBC was a company managed and controlled in Guernsey, wholly owned by non-residents and, although trading exclusively with, or arranging for trading operations between non-residents, a real presence could be demonstrated in Guernsey. Although the company was resident in Guernsey, it was not subject to the usual 20% tax. Instead, it was able to choose a rate that was above zero and not more than 30% to be agreed with the Guernsey tax authorities subject to a minimum tax charge of ￡1,000. As the rate of tax was capable of reaching 30%, a company could be subject to tax at a rate satisfying the controlled foreign company and anti-avoidance legislation of many countries.
受保护单元公司
PROTECTED CELL COMPANIES
2007年间，推行了相关立法以促进受保护单元公司的创立。根据该立法，公司的一个别单元的投资者和债权人不会受到其他单元的负债（包括利润中的应付税款）影响。单独计算各单元的应税利润，按照公司组织章程或其他对公司有影响的有关协定中规划的安排来分配各单元的利润及亏损。调整后的税损按照各独立单元在相关亏损中所应承担的部分进行分配，虽然是可以选择放弃亏损以同其他单元的利润相抵销。
During 1997, legislation was introduced to facilitate the creation of protected cell companies. Under the legislation, investors in, and creditors of, one particular cell of the company are protected from the liabilities (including the tax liability attributable to the profits) of other cells. The taxable profits of each cell are computed separately, with the profits and losses being apportioned between the cells in accordance with arrangements set out in the articles of association of the company or other relevant agreements affecting the company. Tax adjusted losses are allocated to individual cells in accordance with the liability for those losses concerned, although it should be possible to elect to surrender the loss against the profits of other cells.
专业自保公司
CAPTIVE INSURANCE COMPANIES
到2007年12月为止，对海外控制的专业自保公司有特殊的税务规定。在根西岛对专业自保公司有三种税收方式。可对专业自保公司按应税净利润的20%征税并且可根据所保留的赔付款的比例来推迟一部分的应缴税费。或者，它可选择按比例增减法为除其根西岛以外保险业务活动产生的所得之外的所得缴税。另一个办法是选择成为一个免税企业，在此情况下需缴纳600根西岛镑的年费。这些选项于2008年1月1日起正式停止使用，从该日起公司按0%纳税除非收到的所得应按10%或20%的税率纳税。
Until December 2007 there were special rules for the taxation of overseas controlled captive insurance companies. There were three methods of taxation of captives in Guernsey. The captive insurance company could be assessed at 20% on net taxable profits and could postpone part of the tax due in accordance with the proportion of claims reserved. Alternatively, it could elect to be taxed on a sliding scale basis with income derived from underwriting activities outside Guernsey being excluded. The other alternative was to elect to be an exempt company in which case it would pay an annual fee of ￡600. These options ceased to apply with effect from 1 January 2008 and from this date companies are taxed at 0% unless in receipt of income taxable at either the 10% or 20% rates.
“零十税制”的变更
“ZERO 10” CHANGES
由非根西岛居民股东所有且无根西岛来源应税所得的企业不需要向根西岛政府提交年度财务报告并且无根西岛纳税义务。对于有根西岛居民股东的贸易企业，在贸易利润分配给其根西岛居民股东之前不会形成根西岛纳税义务。
Companies owned by non-Guernsey resident shareholders and which have no taxable Guernsey source of income will not be required to submit annual financial statements to the States of Guernsey and will have no Guernsey tax liability. For trading companies with Guernsey resident shareholders, no Guernsey tax liability will arise until trading profits are distributed to the Guernsey resident shareholders.
在进行分配时，企业将作为股东的代理人按20%的个人一般税率预提其税费。将有根西岛居民股东的企业的投资所得视为会被分配给根西岛居民股东并按此征税。同样的企业需作为代理人替股东缴税。某些反避税措施意味着“触发事件”将导致未分配利润被征税。所谓“触发事件”实质上为股份处理、停止经营或股东变为非居民。上述情况不适用于做出一个不可撤销决定要每年最少分配其65%利润的企业。
On making a distribution, the company will act as agent for the shareholder and will withhold tax at the individual standard rate of 20%. Investment income arising to companies with Guernsey resident shareholders will be deemed to be distributed to Guernsey resident shareholders who will be charged accordingly. Again the company will be required to pay tax as agent for the shareholder. Certain anti-avoidance measures mean that “trigger events” will result in undistributed profits being charged to tax. These “trigger events” are essentially share disposal, the cessation of business or the shareholder becoming non-resident. They will not apply if the company has made an irrevocable election to distribute at least 65% of its profits annually.
资产利得税
CAPITAL GAINS TAX
根西岛无资产利得税。
There is no capital gains tax in Guernsey.
分支机构利润税
BRANCH PROFITS TAX
根西岛无分支机构利润税。
There is no branch profits tax in Guernsey.
销售税/增值税
SALES TAX/VALUE ADDED TAX (VAT)
根西岛无销售税或增值税。
There is no sales tax or VAT in Guernsey.
附加福利税
FRINGE BENEFITS TAX
实物福利应向雇员在接收福利如食品供给、免租住宿、以及企业机动车辆的私用征税。对实物福利的征税可由雇主或雇员支付。
Benefits in kind are taxable on employees who receive benefits such as the provision of food, rent-free accommodation, and private use of a company motor vehicle. The tax on benefits in kind can be paid either by the employer or the employee.
地方税项
LOCAL TAXES
仅征收国家级别的税赋。
Taxes are levied on a state level only.
二、应税所得的确认
B. DETERMINATION OF TAXABLE INCOME
企业的应税所得通过确定可纳税所得而后减去可扣除项来确认。一般而言，只有全部是因经营需要而花费的费用才可予以扣除。下列类别适用特殊规定。
The taxable income of a company is determined by ascertaining assessable income and then subtracting all allowable deductions. Generally, to be deductible, expenditure must be wholly and exclusively expended for the purposes of the business. Special rules apply in respect of the categories listed below.
折旧
DEPRECIATION
资本项目的折旧不可进行扣除。不过，可用余额递减法计算年度免税额，折旧率如下：
No deduction is permitted in respect of depreciation on capital items. However, annual allowances, calculated using the reducing-balance method, are allowed as follows:
• 建筑物 – 1.25%
• buildings – 1.25%
• 厂房和机器 – 20%
•plant and machinery – 20%
• 机动车辆 – 25%（仅限于2006年1月1日后所购置车辆的前19,900根西岛镑）
•motor vehicles – 25% (restricted to first £19,900 for vehicles purchased on or after 1 January 2006)
• 其他各项目也可按指定折旧率来摊销
• various other items can also be written off at specified rates.
处理参与经营活动且有年度免税额的资产，会在销售收益少于或多于原始成本减所给免税额后的金额时会相应产生结余免税额或费用。
Where assets used within a business and on which annual allowances have been granted are disposed of, a balancing allowance or charge will arise where the sale proceeds are less than or exceed the original cost net of allowances given.
存货
STOCK/INVENTORY
一年年初时所有手头上的待销存货和以及当年年末时所有手头上的待销存货都需在确定应税所得时考虑在内。虽然根西岛的立法未涵盖存货的计价，但所得税当局会参照英国制定的准则。因此，可接受的存货计价法包括先进先出法和平均成本法但没有后进先出法。
All trading stock on hand at the beginning of the year and all trading stock on hand at the end of that year must be taken into account in determining taxable income. Although there is no Guernsey legislation covering the valuation of stock, the income tax authority would follow principles established in the UK. Therefore, the acceptable methods of valuing inventory include FIFO and average cost but not LIFO.
股息
DIVIDENDS
到2007年12月31日为止，居民企业从另一居民企业接收股息需要缴税。不过，这些企业都有税收抵免所以使其在事实上免予缴税。（从2007年以后 的利润中所支付股息的处理方法见上文“零十税制的变更”）。从一英国居民企业收到的股息不享受双重征税优惠，因此接收者按所收到的净额缴税。接收的外国股息可以得到单边税收优惠按以下结果中较小的计算：
Until 31 December 2007, dividends received by resident companies from other resident companies were chargeable to tax. However, they carried with them a tax credit making them effectively tax free (for the treatment of dividends payable out of post 2007 profits see “Zero 10 changes” above). Dividends received from a UK resident company do not qualify for double tax relief and recipients are, therefore, taxed on the net amount received. Foreign dividends received qualify for unilateral tax relief which is calculated by applying the lesser of:
(i) 根西岛实际税率的四分之三；或
(i) three quarters of the Guernsey effective rate or
(ii) 按外国有效税率，最大到带入计算的外国所得的补偿额。
(ii) the foreign effective rate up to the amount of the grossed up foreign income brought into charge.
当股息从已缴税所得中支付时，此股息付款不可于计税时扣除。
As dividends are paid out of taxed income, a deduction is not available for tax purposes for the payment of dividends.
利息扣除
INTEREST DEDUCTIONS
当利息关联于经营活动中所借的钱款，可以予以扣除。
Interest is deductible to the extent that it relates to monies borrowed for the purpose of the business.
亏损
LOSSES
亏损在所有权和经营继续的前提下可以无限向后结转。亏损不得向前退结多于一年。
Losses can be carried forward indefinitely provided there is continuity of ownership and trade. Losses cannot be carried back for more than one year.
三、外国税收优惠
C. FOREIGN TAX RELIEF
根西岛同英国和泽西岛签有避免双重征税协定。除所收股息（见上文）和债券利息之外，双重税收优惠适用于所有源头扣税的所得。鉴于其有关税收交换协定的谈判，根西岛同以下国家就针对所得问题的有限避免双重税收协定开始了相互协商程序：
Guernsey has double taxation agreements with the United Kingdom and Jersey. Excluding dividends received (see above), and debenture interest, double taxation relief is available on all other income taxed at source. Associated with its negotiations in relation to Tax Information Exchange Agreements, Guernsey has entered into limited double taxation arrangements relating to income, and mutual agreement procedures with:
澳大利亚 冰岛
丹麦 新西兰
法罗群岛 挪威
芬兰 爱尔兰共和国
格陵兰 瑞典
单边优惠适用于上述国家以外国家来源的所得，包括已经预提税款的股息（见上文“股息”）。
税收信息交换协定（TIEAS）
根西岛同以下国家签署了税收信息交换协定：
澳大利亚
德国
挪威
美国
中国
希腊
葡萄牙
丹麦
格陵兰
爱尔兰共和国
法罗群岛
冰岛
圣马力诺
芬兰
荷兰
瑞典
法国
新西兰
英国
四、企业集团
在1996年间，通过了立法准许集团内企业间亏损减免的转移并且适用于所有于1992年1月1日或之后结束的会计期间。从亏损减免角度而言，组建集团需要其中一个企业实益拥有另一企业90%或以上资产，或它们各被另一企业或个人实益拥有90%或以上资产。
五、关联方交易
根西岛现无有关转移定价或关联方的立法。
六、预提税
到2007年12月31日为止，要求从向非居民支付的股息中预提税费。英国企业可就潜在于企业利润之上的根西岛税收来要求英国单边优惠。从2008年1月1日起，不再对根西岛企业支付给非居民股东的股息征收预提税。
许多国家按其标准国税率扣除预提税项。根据新的零税率企业税制，企业从非根西岛征税的利润中支付的股息可不扣除根西岛税（前提是所受外国税率为20%或以上）。
根据欧盟储蓄税法，在2011年6月31日之前，欧洲居民个人投资者有权利选择是通过同其本国税务当局交换有关其存款所得的信息，或者接受扣除20%的预提税以接收其银行总利息。自2011年7月1日起，不再有税收保留额选项而强制进行信息交换。
自2008年1月1日起，根西岛的租金所得应按20%的税率缴纳预提税无论房东的税务居留资格如何。同时，从根西岛房地产开发而产生的土地所有者的利润按20%的税率缴税。
七、外汇管控
外汇管控的要求于1987年已经废止。
八、个人税
居住于根西岛的个人需要缴纳所得税。居民和主要居住于此的个人应就其来源于全世界的所得缴税。
到2009年12月31日为止，在根西岛常驻但非主要居留于此的个人（遵照过渡性条款）应为其根西岛来源所得以及其他所有带入岛内的根西岛以外来源所得缴税。自2010年1月1日起，在根西岛常驻但不主要居留于此的个人（见下文）可以选择每年缴纳25,000根西岛镑的最低税费，前提是其根西岛来源所得未超过125,000根西岛镑。如果其根西岛来源所得超过此数额，那么税费也将相应增加。个人无外国来源所得和根西岛的存款利息的纳税义务。如果个人全球所得的应缴税费低于最低额25,000根西岛镑，那么纳税人可以选择按较低的数额缴税。已婚夫妇同单身人士一样适用同样的最低额。
从2006年1月1日起，对税务居留资格的规则进行了简化。唯一的考察标准即为在根西岛逗留的天数。一个人将被视作居民如果其于一日历年间在根西岛逗留91天或以上，或者此人于任一日历年间在根西岛逗留35天或以上且在该日历年的之前四年间在根西岛逗留了356天或以上。
从2006年1月1日起，如一常驻个人于一日历年内在根西岛逗留182天或以上，或者其于一日历年内在根西岛逗留91天或以上且在之前四个日历年内至少有730天是逗留于根西岛的，那么该常驻个人将视作主要居留于根西岛。如一个人于一日历年间在根西岛至少逗留了91天且于该日历年间无其他逗留期间在91天或以上的地区，那么该个人也将被视作主要居留于根西岛。
可纳税所得在减去准予扣除项后需缴纳所得税。可纳税所得包括营业所得、雇佣所得、股息、租金及所收利息。
准予扣除项包括给专业团体和科学协会的费用及会费、养老金计划缴费、退休年金保费、某些类型的利息、包括租赁财产的按揭费以及一笔按揭前400,000根西岛镑按揭款的利息在内的费用。同时向注册慈善机构的签约承诺捐款提供减免。
所有受雇的纳税人和董事都由其雇主按照雇员缴税计划的规定从其薪金或工资中计提分期税款。自雇个人及无薪金或工资所得的个人每年分两期于6月30日和12月31日支付其应缴税款。支付给非居民董事的费用无根西岛纳税义务。
在一日历年间主要居留于根西岛的个人，可根据各自的个人情况所适用的个人津贴在该日历年按标准费率享受所得税减免。
根西岛居民个人的应缴税款限额
自2008年1月1日起，对根西岛居民个人应交税款的数额设定了限度。限额为250,000根西岛镑但仅适用于外国来源所得以及根西岛存款利息。从2009年1月1日起，这一限额减至100,000根西岛镑。同时，为限制有关于其他根西岛来源所得的应缴税费还采用一个100,000根西岛镑的附加限额。对已婚夫妇适用同样的限额。
个人津贴
一个人在一日历年所应得的个人津贴总额需从其应缴所得税的所得总额中扣除，而后该差额应按20%的标准税率征税。
当所得应当缴税时，2011年所适用的主要个人津贴如下：
单身人士 9,050根西岛镑（年龄在64岁或以上的为10,700根西岛镑）
已婚夫妇 18,100根西岛镑（其中一人年龄在64岁或以上的为19,750根西岛镑，两人年龄都在64岁或以上的21,400根西岛镑）
受扶养亲属津贴 2,900根西岛镑
子女费用津贴（一般针对单亲） 6,150根西岛镑
养老金制度 – 根西岛居民
根西岛税收法规准许简历自治形式的养老金制度称之为退休年金信托制度。计划的缴费者，可以是居民或是非居民，能够对养老基金的投资产生影响，并且在基金有正常商业回报和有效保障的前提下可从中最多取得基金25%份额的借款。对于年龄在50岁到75岁的退休者，受托人在向保险公司购买年金保险时无需任何必要条件。受托人可以直接从信托基金中支付年金。该年费按根西岛普通税率缴税。所有在受益人死亡时剩余的信托基金随后按该信托基金的条款在家庭成员之间进行分配。
这类养老金协定也可确立为资格认可的海外退休金计划（QROPS）。
在本指南编写之时，给予津贴领取更大灵活性的立法已经起草。该法将准许一次性提取基金总额30%的款额。当基金是由根西岛减免课税的缴费所产生的时，免税基础会限制在一固定数额，目前为165,000根西岛镑。最早可于50岁起就开始提取津贴但最晚不得晚于75岁。不必在开始提取津贴之时即刻退休，且一次性的提取款项也不再同年金发放的开始相关联。
缴费的税收减免适用于缴费者所收到的任何来源的所得，最高限额在每年35,000到50,000根西岛镑之间（在编写之时减免标准仍待确定）。
养老金制度 – 非根西岛居民
仅针对非居民的养老金制度也可按根西岛法律来确立。这类制度提供积累无任何根西岛所得税纳税义务的财富的方法。根据根西岛税法s.40(ee)，制度中随后支付的津贴同样无任何根西岛纳税义务。