毛里求斯税务指南
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毛里求斯税务指南中英文对照版（2009）
Mauritius Tax Guide 2009
一、应交税金
Taxes payable
联邦税收：毛里求斯的主要所得税立法是在1995年并由之后制定的财政法对所得税法进行了修订。企业所得税和个人所得税的规定均设立在所得税法的同一个大标题下，且所有的居民公司和居民个人都应就其来源自毛里求斯的非免税收入以及其他来源的非免税收入缴纳企业所得税和个人所得税。合伙人获得的所有的居民‘Sociétés’（合作伙伴）的利润应按照其利润分成纳税。当非居民合作伙伴为一间公司时，则该合作伙伴应缴纳所得税。就某一所得年度而言，‘居民’是指：
Federal taxes and levies: The main income tax legislation in Mauritius is the Income Tax Act 1995 as amended by subsequent Finance Acts. Corporate and Personal Taxes are embodied under one heading of Income Tax and are payable by all resident companies and individuals on non-exempt income derived from Mauritius and from other sources. The profits of all Resident ‘Sociétés’ (Partnerships) are taxable in the hands of the associates in proportion to their profit sharing ratio. A non-resident société is liable to income tax as if the société was a company. ‘Resident’, in relation to an income year, means:
• 公司于毛里求斯成立注册或公司的经营管理及控制中心是在毛里求斯；
• a company which is incorporated in Mauritius or has its Central Management and control in Mauritius
• 如果是个人的话：
• an individual who:
(1) 在毛里求斯境内拥有住所，但是，个人的永久居住地在毛里求斯境外的除外；
(a) has his/her domicile in Mauritius unless his/her permanent place of abode is outside Mauritius
(2) 所得税年度内，在毛里求斯停留时间（总计）超过183天，或在当期所得税年度内以及该年度的前两年，在毛里求斯停留时间总计超过270天。
(b) has been present in Mauritius in that income tax year for a period of, or an aggregate period of, 183 days or more or has been present in Mauritius in that income year and the two preceding income years for an aggregate period of 270 days or more
• 合作伙伴已在毛里求斯获得重要职位，包括在毛里求斯已拥有至少一个副驻地的合作伙伴；
• a société which has its seat in Mauritius and includes a société which has at least one associate resident in Mauritius
• 信托 – 如果信托是在毛里求斯境内进行管理的且大部分受托人为毛里求斯居民，或该信托的设立人在执行创建信托行为时身居毛里求斯境内；
• trust – where the trust is administered in Mauritius and a majority of the trustees are resident of Mauritius or where the settler of the trust was resident in Mauritius at the time the instrument creating the trust was executed
• 任何其他协会 – 在毛里求斯境内进行管理或行政管理的协会或人员机构。
• any other association – an association or body of persons which is managed or administered in Mauritius.
公司税：所有公司适用的公司税率均为15%。
Company tax: The rate of tax applicable for all companies is 15%.
最低税负制（AMT）：如果公司的正常应纳税款小于其面利润的7.5%，则税收所属年度的应纳税款应为其账面利润的7.5%或该年度任意宣告股息的10%中数值较低的一方。这种最低税负制适用于某些特定情况。
Alternative minimum tax (AMT): Where in the case of a company the normal tax payable is less than 7.5% of its book profit, the tax payable for that income year is deemed to be 7.5% of its book profit or 10% of any dividends declared in respect of that year, whichever is the lesser. This alternative minimum tax is applicable in certain specific cases.
海外(http://www.liankuaiche.com/top ... F%25B8)：(http://www.liankuaiche.com/topic/Offshore_Company)（现被称为持有一类全球商业执照的公司）按15%的税率纳税。并允许80%的税收抵免。
Offshore companies: Offshore Companies (now known as Corporation Holding Category 1 Global Business Licence) pay tax at a rate of 15%. Tax credit up to 80% is available.
离岸国际公司（现被称为持有二类全球商业执照的公司）免税。
Offshore International Companies (now Corporation Holding Category 2 Global Business Licence) are exempt from tax.
纳税截至日期：公司必须在会计期间结束后6个月内提交纳税申报表并支付所得税。
Due dates for payment of TAX: Companies must file tax returns and pay any income tax not later than six months from the end of the month in which the accounting period ends.
预付款制度（APS）：公司、单位信托计划、集体投资信托、合作伙伴等持有一类全球商业执照的公司，须提交从会计年度首日起三个月的预付款声明，并在三个月后缴纳与预付款声明相关的任何税款。
Advance Payment System (APS): Companies, unit trust schemes, collective investment trusts, société holding Category 1 Global Business Licence, must submit an APS Statement for the three month period commencing the 1st day of the accounting year and pay any tax in accordance with the APS Statement three months after.
资本利得税：毛里求斯不征收资本利得税。
Capital gains tax: There is no Capital Gains Tax in Mauritius.
分公司利润税：毛里求斯不征收分公司利润税。
Branch profits tax: There is no Branch Profits Tax in Mauritius.
销售税/增值税（VAT）：在毛里求斯境内提供的应税供货（包括商品和劳务）按15%的标准税率征收增值税。
Sales taxes/value added tax (VAT): VAT is charged on taxable supplies (both goods and services) made in Mauritius at a standard rate of 15%.
某些项目如基本食品、医疗服务和教育服务等，当出口货物税率为零时，可予以免税。
Certain items such as basic foodstuffs and medical and educational services are exempted while exports are zero rated.
增值税登记的起征点为超过2百万卢比的应税供货的营业额。对于从事某些商业/专业行为的人来说，不论其年销售额为多少，均须强制进行增值税登记。目前还没有增值税方面的避免双重征税协定。
The threshold for VAT registration is a turnover of taxable supplies exceeding Rs 2m per year. VAT Registration is compulsory irrespective of the annual turnover for persons engaged in certain business or profession. There is at present no double taxation agreement for VAT.
国家住宅物业税：符合某些情况的公司和个人应缴纳国家住宅物业税。
National residential property tax: NRPT is payable by individuals and companies subject to certain conditions.
附加福利税：雇员接受的任何金钱利益或具有金钱价值的利益均需征收附加福利税。
Fringe benefits tax: Employees receiving any advantage in money or money’s worth are taxed thereon.
某些收入免税：
Certain incomes are exempt:
• 给某些人的租金和住房津贴某些人；
• rent and housing allowance for certain persons
• 通过福利，仅限基本工资的6%
• passage benefits, limited to 6% of basic salary
• 对于退休或死亡一次性支付的首个1百万卢比
• the first Rs 1million of lump sum paid on retirement or death.
地方税：所有税收都应为“国”字头的税收机关征收，但市区议会有权征收物业税，娱乐税和某些牌照税。
Local taxes: All taxes are on a ‘national’ basis but municipal and district councils are empowered to levy property tax, entertainment tax and certain licences.
二、应纳税所得额的确定
Determination of taxable income
应纳税所得额根据已确定的应课税收入减去税收所属年度内发生的、且完全是在赚取总收入的过程中发生的任何支出或亏损（薪酬除外）的差额确定。对于薪酬而言，用以履行职位或工作职责的开支必须是完全、纯粹并且必要的。
The taxable income is determined by ascertaining the assessable income and then deducting any expenditure or loss in the income year to the extent to which it is exclusively incurred in the production of gross income (other than ‘emoluments’). For emoluments, the expenditure must be wholly, exclusively and necessarily incurred in performing the duties of an office or employment.
非法扣除包括：
The unauthorized deductions are:
• 资本性质、私人性质或家庭性质的投资、支出或亏损；
• investment, expenditure or loss of a capital, private or domestic nature
• 在赚取免税收入的过程中产生的开支或损失，或依照保险合同或赔偿合同可收回的开支或损失；
• expenditure or loss incurred in the production of exempt income or which is recoverable under a contract of insurance or indemnity
• 所得税或外国税收；
• income tax or foreign tax
• 提供商业娱乐或礼物而发生的任何开支。
• any expenditure incurred in providing business entertainment or gifts.
资本免税额：年度免税额在完全因赚取总收入而发生的资本开支情况下获取。年度免税额的税率根据资产类型的不同从5%到100%不等，并按基值或成本计算年度免税额。
Capital allowances: Annual Allowances are available on capital expenditure incurred exclusively in the production of gross income. The rate of annual allowance varies from 5% to 100% depending on the type of asset and is calculated on the base value or on cost.
居民公司支付的股息：居民公司支付的股息免税。
Dividends paid by resident companies: Dividends paid by resident companies are exempted.
对于只作为商业目的所支付的利息允许扣除。
Interest paid for the purpose of a business only is allowed as a deduction.
特许权使用费：持有一类全球商业执照或二类全球商业执照（根据2007年金融服务法下发）的公司支付给非居民的特许权使用费可免税。
Royalties: Royalties paid to a non resident by a company holding a Category 1 Global Business Licence or a Category 2 Global Business Licence (issued under the Financial Services Act 2007) are exempted.
收入利息：个人或公司收到的全部利息收入均应纳税。但是，持有一类全球商业执照的公司从毛里求斯的持牌银行取得的利息可免税。
Interest received: All interest income accruing to an individual or company is taxable. However, interest received by companies holding Category 1 Global Business Licence from Mauritius Licensed banks is exempt.
亏损：亏损可结转（不得向以前年度结转）用于抵减连续5个税收所属年度所获得的连续性收入；也就是说，同一个人持有或代同一个人持有被分配股份50%的票面价值且不少于50%的实收资本。如果一家从事生产活动的公司被另外一家或两家乃至更多从事生产活动的公司并购成为一家公司，被收购方的任何未减少亏损可在税收所属年度，即在保障公司的就业条件的基础上进行的接管或并购所发生的年度内，转移给收购方。
Losses: Losses can be carried forward (but not backwards) for set off against income derived in the five succeeding income years provided that there is continuity; i.e. that 50% in nominal value of the allotted shares and not less than 50% of the paid up capital was held by or on behalf of the same person. If a company engaged in manufacturing activities is taken over by another company or two or more companies engaged in manufacturing activities merge into one company, any unrelieved loss of the acquiree may be transferred to the acquirer in the income year in which the takeover or merger takes place on such conditions relating to safeguard of employment of the companies.
外国来源收入：居民从毛里求斯境外所获得的收入应根据避免双重征税税负减免规定按正常方式纳税。
Foreign sourced income: Income derived from outside Mauritius by a resident is taxable in the normal manner subject to double taxation relief.
税收激励：除以下几项税收激励措施外，多数税收激励政策已于2007/08课税年度起取消：
Incentives: With effect from assessment year 2007/08 most incentives have been removed. The exceptions are:
(1) 对支付给伤残人士的双倍薪酬的税收扣除；
(a) deduction of twice the emoluments paid to a disabled person
(2) 通过接管或合并的方式将一家制造公司的亏损额转让给另一家公司；
(b) transfer of loss of a manufacturing company by another company on take over or merger
(3) 信息和通信技术公司或制造公司购置机器设备或计算机软件所产生的资本支出享受的10%-25%的额外投资减免税
(c) additional investment allowance of 10% to 25% of the capital expenditure incurred on acquisition of plant and machinery or computer software by an ICT or a manufacturing company.
离岸公司：离岸公司现在被称为持有一类全球商业执照的公司。
Offshore corporations: Offshore corporations are now known as companies holding a Category 1 Global Business Licence.
离岸公司（公司、信托基金、合作伙伴）享有特殊财政制度和税收激励措施，例如对外籍人士的关税减免和优惠所得税税率。这些公司也可享受丰厚的税收抵免。
Offshore corporations (companies, trusts, sociétés) have special fiscal regimes and incentives such as customs duty remission and concessionary income tax rates for expatriates. Generous tax credits are available to those companies.
(http://www.liankuaiche.com/topic/Offshore_trust)
(http://www.liankuaiche.com/topic/Offshore_trust)
居民信托按15%的税率征税。80%的已认定抵税金额可用于信托。
Resident trusts are taxed at 15%. Deemed tax credit of 80% is available to the trusts.
非居民信托及其非居民受益人可享受免税待遇。
Non-resident trusts and their non-resident beneficiaries are exempt from taxes.
合作伙伴
Société
持有一类全球商业执照的合作伙伴的每位同事均应按其持股份额缴纳15%的所得税。
Every associate of a société holding a Category 1 Global Business Licence is liable to income tax in respect of its share at the rate of 15%.
三、外国税负减免
Foreign tax relief
所得税法规定了单向税负减免。如果存在避免双重征税安排，则采取一般抵免方式。纳税人可选择根据其外国来源总收入申请税收抵减或按收入来源申请税收抵减。
Unilateral relief is provided for in the Income Tax Act. In the event of double taxation relief is by way of an ordinary credit. The taxpayer may elect to claim the credit on aggregate foreign-source income or on a source-by-source basis.
四、企业集团
Corporate groups
除少数特殊情况外，一般而言是不允许集团税负减免的。
The general rule is that no group relief is allowed except in a few special cases.
五、关联方交易
Related party transactions
当税务机关认为进行关联方交易的人员未按照公平公正原则进行交易，则税务机关可对纳税人的责任做适当调整。这种交易的主要目的必须认定为是避免或减少税收法律责任。
The tax authorities may adjust the liability of a taxpayer where it considers that a transaction has not been entered into or carried out by persons dealing at arm’s length. It must be of the opinion that avoidance or reduction of liability of tax was the main purpose of such a transaction.
六、预提税
Withholding tax
预提税税率如下：
The rates for withholding taxes are as follows:
居民公司 居民个人 非居民公司 非居民个人
Resident Companies,Resident Individuals,Non-resident Companies,Non-resident Individuals
利息 0% 0% 0% 15%
Interest
特许权使用费 10% 10% 10% 10%
Royalties
租金 5% 5% 5% 5%
Rent
合同款 0.75% 0.75% 0.75% 0.75%
Contract payment
服务 3% 3% 3% 3%
Services
七、个人税
Personal tax
居民应就其从毛里求斯所获得的非免税收入减去准予扣除额的差额缴纳所得税。雇主从所有个人纳税人各自的薪金支付中扣除所得税额。
Income Tax is payable by residents on non-exempt income derived from Mauritius less allowable deductions. Employers deduct income tax from the from each salary payments of all individual taxpayers.
对于个人获得的租金收入和（或）从商业/专业行为中获得的收入，超过特定起征点的，应当按季度提交损益表。
Individuals deriving rental income and or income from business or profession exceeding a certain threshold will submit a statement of their income on a quarterly basis.
个人税率如下：
The personal tax rates will be as follows:
税款所属期始于: 应税收入 税率
Income Year Commencing on: Chargeable Income Rate
2006年7月1日 首个50万卢比 15%
余数 22.5%
2007年7月1日 首个50万卢比 15%
余数 20%
2008年7月1日 总数 15%
八、协定预提税率和非协定预提税率
Treaty and non-treaty withholding tax rates
税收协定国的预提税率如下所示：
The rates for treaty countries are as follows.
税收协定国 股息(%) 利息(%) 特许权使用费(%)
Treaty Countries Dividends Interest Royalties
(http://www.liankuaiche.com/topic/Barbados) 5 5 5
Barbados
比利时 5/10 10 –(1)
Belgium
博茨瓦纳 5/10 12 12.5
Botswana
中国 5 10 10
China
克罗地亚 –(1) –(1) –(1)
Croatia
(http://www.liankuaiche.com/topic/塞浦路斯) –(1) –(1) –(1)
((http://www.liankuaiche.com/topic/塞浦路斯))
法国 5/15 –(2) 15
France
德国 5/15 –(2) 15
Germany
印度 5/15 –(2) 15
India
意大利 5/15 –(2) 15
Italy
科威特 –(1) 5 10
Kuwait
莱索托 10 10 10
Lesotho
卢森堡 5/10 –(1) –(1)
Luxembourg
马达加斯加 5/10 10 5
Madagascar
马来西亚 5/15 10 15
Malaysia
莫桑比克 8/10/15 8 5
Mozambique
纳米比亚 5/10 10 5
Namibia
尼泊尔 5/10/15 10/15 15
Nepal
阿曼 –(1) –(1) –(1)
Oman
巴基斯坦 10 10 12.5
Pakistan
卢旺达 –(1) –(1) –(1)
Rwanda
塞内加尔 –(1) –(1) –(1)
Senegal
(http://www.liankuaiche.com/topic/塞舌尔) –(1) –(1) –(1)
Seychelles
新加坡 –(1) –(1) –(1)
Singapore
南非 5/15 –(1) –(1)
South Africa
斯里兰卡 5/10 –(1) –(1)
Sri Lanka
斯威士兰 7.5 5 7.5
Swaziland
瑞典 5/15 10 15
Sweden
泰国 10 10/15 5/15
Thailand
乌干达 10 10 10
Uganda
(http://www.liankuaiche.com/topic/kd20fo02ddSq) –(1) –(1) –(1)
United Arab Emirates
英国 10/15 –(2) 15
United Kingdom
津巴布韦 10/20 10 15
Zimbabwe
1 免税。
Exempt.
2 与国内税法规定税率相等的税率。
Same rate as under domestic law.
相关话题：
(http://www.liankuaiche.com/topic/kd20fo02ddSq)
(http://www.liankuaiche.com/topic/l28dj0o0)
(http://www.liankuaiche.com/topic/j820ssqQl)
Mauritius Tax Guide 2009
一、应交税金
Taxes payable
联邦税收：毛里求斯的主要所得税立法是在1995年并由之后制定的财政法对所得税法进行了修订。企业所得税和个人所得税的规定均设立在所得税法的同一个大标题下，且所有的居民公司和居民个人都应就其来源自毛里求斯的非免税收入以及其他来源的非免税收入缴纳企业所得税和个人所得税。合伙人获得的所有的居民‘Sociétés’（合作伙伴）的利润应按照其利润分成纳税。当非居民合作伙伴为一间公司时，则该合作伙伴应缴纳所得税。就某一所得年度而言，‘居民’是指：
Federal taxes and levies: The main income tax legislation in Mauritius is the Income Tax Act 1995 as amended by subsequent Finance Acts. Corporate and Personal Taxes are embodied under one heading of Income Tax and are payable by all resident companies and individuals on non-exempt income derived from Mauritius and from other sources. The profits of all Resident ‘Sociétés’ (Partnerships) are taxable in the hands of the associates in proportion to their profit sharing ratio. A non-resident société is liable to income tax as if the société was a company. ‘Resident’, in relation to an income year, means:
• 公司于毛里求斯成立注册或公司的经营管理及控制中心是在毛里求斯；
• a company which is incorporated in Mauritius or has its Central Management and control in Mauritius
• 如果是个人的话：
• an individual who:
(1) 在毛里求斯境内拥有住所，但是，个人的永久居住地在毛里求斯境外的除外；
(a) has his/her domicile in Mauritius unless his/her permanent place of abode is outside Mauritius
(2) 所得税年度内，在毛里求斯停留时间（总计）超过183天，或在当期所得税年度内以及该年度的前两年，在毛里求斯停留时间总计超过270天。
(b) has been present in Mauritius in that income tax year for a period of, or an aggregate period of, 183 days or more or has been present in Mauritius in that income year and the two preceding income years for an aggregate period of 270 days or more
• 合作伙伴已在毛里求斯获得重要职位，包括在毛里求斯已拥有至少一个副驻地的合作伙伴；
• a société which has its seat in Mauritius and includes a société which has at least one associate resident in Mauritius
• 信托 – 如果信托是在毛里求斯境内进行管理的且大部分受托人为毛里求斯居民，或该信托的设立人在执行创建信托行为时身居毛里求斯境内；
• trust – where the trust is administered in Mauritius and a majority of the trustees are resident of Mauritius or where the settler of the trust was resident in Mauritius at the time the instrument creating the trust was executed
• 任何其他协会 – 在毛里求斯境内进行管理或行政管理的协会或人员机构。
• any other association – an association or body of persons which is managed or administered in Mauritius.
公司税：所有公司适用的公司税率均为15%。
Company tax: The rate of tax applicable for all companies is 15%.
最低税负制（AMT）：如果公司的正常应纳税款小于其面利润的7.5%，则税收所属年度的应纳税款应为其账面利润的7.5%或该年度任意宣告股息的10%中数值较低的一方。这种最低税负制适用于某些特定情况。
Alternative minimum tax (AMT): Where in the case of a company the normal tax payable is less than 7.5% of its book profit, the tax payable for that income year is deemed to be 7.5% of its book profit or 10% of any dividends declared in respect of that year, whichever is the lesser. This alternative minimum tax is applicable in certain specific cases.
海外(http://www.liankuaiche.com/top ... F%25B8)：(http://www.liankuaiche.com/topic/Offshore_Company)（现被称为持有一类全球商业执照的公司）按15%的税率纳税。并允许80%的税收抵免。
Offshore companies: Offshore Companies (now known as Corporation Holding Category 1 Global Business Licence) pay tax at a rate of 15%. Tax credit up to 80% is available.
离岸国际公司（现被称为持有二类全球商业执照的公司）免税。
Offshore International Companies (now Corporation Holding Category 2 Global Business Licence) are exempt from tax.
纳税截至日期：公司必须在会计期间结束后6个月内提交纳税申报表并支付所得税。
Due dates for payment of TAX: Companies must file tax returns and pay any income tax not later than six months from the end of the month in which the accounting period ends.
预付款制度（APS）：公司、单位信托计划、集体投资信托、合作伙伴等持有一类全球商业执照的公司，须提交从会计年度首日起三个月的预付款声明，并在三个月后缴纳与预付款声明相关的任何税款。
Advance Payment System (APS): Companies, unit trust schemes, collective investment trusts, société holding Category 1 Global Business Licence, must submit an APS Statement for the three month period commencing the 1st day of the accounting year and pay any tax in accordance with the APS Statement three months after.
资本利得税：毛里求斯不征收资本利得税。
Capital gains tax: There is no Capital Gains Tax in Mauritius.
分公司利润税：毛里求斯不征收分公司利润税。
Branch profits tax: There is no Branch Profits Tax in Mauritius.
销售税/增值税（VAT）：在毛里求斯境内提供的应税供货（包括商品和劳务）按15%的标准税率征收增值税。
Sales taxes/value added tax (VAT): VAT is charged on taxable supplies (both goods and services) made in Mauritius at a standard rate of 15%.
某些项目如基本食品、医疗服务和教育服务等，当出口货物税率为零时，可予以免税。
Certain items such as basic foodstuffs and medical and educational services are exempted while exports are zero rated.
增值税登记的起征点为超过2百万卢比的应税供货的营业额。对于从事某些商业/专业行为的人来说，不论其年销售额为多少，均须强制进行增值税登记。目前还没有增值税方面的避免双重征税协定。
The threshold for VAT registration is a turnover of taxable supplies exceeding Rs 2m per year. VAT Registration is compulsory irrespective of the annual turnover for persons engaged in certain business or profession. There is at present no double taxation agreement for VAT.
国家住宅物业税：符合某些情况的公司和个人应缴纳国家住宅物业税。
National residential property tax: NRPT is payable by individuals and companies subject to certain conditions.
附加福利税：雇员接受的任何金钱利益或具有金钱价值的利益均需征收附加福利税。
Fringe benefits tax: Employees receiving any advantage in money or money’s worth are taxed thereon.
某些收入免税：
Certain incomes are exempt:
• 给某些人的租金和住房津贴某些人；
• rent and housing allowance for certain persons
• 通过福利，仅限基本工资的6%
• passage benefits, limited to 6% of basic salary
• 对于退休或死亡一次性支付的首个1百万卢比
• the first Rs 1million of lump sum paid on retirement or death.
地方税：所有税收都应为“国”字头的税收机关征收，但市区议会有权征收物业税，娱乐税和某些牌照税。
Local taxes: All taxes are on a ‘national’ basis but municipal and district councils are empowered to levy property tax, entertainment tax and certain licences.
二、应纳税所得额的确定
Determination of taxable income
应纳税所得额根据已确定的应课税收入减去税收所属年度内发生的、且完全是在赚取总收入的过程中发生的任何支出或亏损（薪酬除外）的差额确定。对于薪酬而言，用以履行职位或工作职责的开支必须是完全、纯粹并且必要的。
The taxable income is determined by ascertaining the assessable income and then deducting any expenditure or loss in the income year to the extent to which it is exclusively incurred in the production of gross income (other than ‘emoluments’). For emoluments, the expenditure must be wholly, exclusively and necessarily incurred in performing the duties of an office or employment.
非法扣除包括：
The unauthorized deductions are:
• 资本性质、私人性质或家庭性质的投资、支出或亏损；
• investment, expenditure or loss of a capital, private or domestic nature
• 在赚取免税收入的过程中产生的开支或损失，或依照保险合同或赔偿合同可收回的开支或损失；
• expenditure or loss incurred in the production of exempt income or which is recoverable under a contract of insurance or indemnity
• 所得税或外国税收；
• income tax or foreign tax
• 提供商业娱乐或礼物而发生的任何开支。
• any expenditure incurred in providing business entertainment or gifts.
资本免税额：年度免税额在完全因赚取总收入而发生的资本开支情况下获取。年度免税额的税率根据资产类型的不同从5%到100%不等，并按基值或成本计算年度免税额。
Capital allowances: Annual Allowances are available on capital expenditure incurred exclusively in the production of gross income. The rate of annual allowance varies from 5% to 100% depending on the type of asset and is calculated on the base value or on cost.
居民公司支付的股息：居民公司支付的股息免税。
Dividends paid by resident companies: Dividends paid by resident companies are exempted.
对于只作为商业目的所支付的利息允许扣除。
Interest paid for the purpose of a business only is allowed as a deduction.
特许权使用费：持有一类全球商业执照或二类全球商业执照（根据2007年金融服务法下发）的公司支付给非居民的特许权使用费可免税。
Royalties: Royalties paid to a non resident by a company holding a Category 1 Global Business Licence or a Category 2 Global Business Licence (issued under the Financial Services Act 2007) are exempted.
收入利息：个人或公司收到的全部利息收入均应纳税。但是，持有一类全球商业执照的公司从毛里求斯的持牌银行取得的利息可免税。
Interest received: All interest income accruing to an individual or company is taxable. However, interest received by companies holding Category 1 Global Business Licence from Mauritius Licensed banks is exempt.
亏损：亏损可结转（不得向以前年度结转）用于抵减连续5个税收所属年度所获得的连续性收入；也就是说，同一个人持有或代同一个人持有被分配股份50%的票面价值且不少于50%的实收资本。如果一家从事生产活动的公司被另外一家或两家乃至更多从事生产活动的公司并购成为一家公司，被收购方的任何未减少亏损可在税收所属年度，即在保障公司的就业条件的基础上进行的接管或并购所发生的年度内，转移给收购方。
Losses: Losses can be carried forward (but not backwards) for set off against income derived in the five succeeding income years provided that there is continuity; i.e. that 50% in nominal value of the allotted shares and not less than 50% of the paid up capital was held by or on behalf of the same person. If a company engaged in manufacturing activities is taken over by another company or two or more companies engaged in manufacturing activities merge into one company, any unrelieved loss of the acquiree may be transferred to the acquirer in the income year in which the takeover or merger takes place on such conditions relating to safeguard of employment of the companies.
外国来源收入：居民从毛里求斯境外所获得的收入应根据避免双重征税税负减免规定按正常方式纳税。
Foreign sourced income: Income derived from outside Mauritius by a resident is taxable in the normal manner subject to double taxation relief.
税收激励：除以下几项税收激励措施外，多数税收激励政策已于2007/08课税年度起取消：
Incentives: With effect from assessment year 2007/08 most incentives have been removed. The exceptions are:
(1) 对支付给伤残人士的双倍薪酬的税收扣除；
(a) deduction of twice the emoluments paid to a disabled person
(2) 通过接管或合并的方式将一家制造公司的亏损额转让给另一家公司；
(b) transfer of loss of a manufacturing company by another company on take over or merger
(3) 信息和通信技术公司或制造公司购置机器设备或计算机软件所产生的资本支出享受的10%-25%的额外投资减免税
(c) additional investment allowance of 10% to 25% of the capital expenditure incurred on acquisition of plant and machinery or computer software by an ICT or a manufacturing company.
离岸公司：离岸公司现在被称为持有一类全球商业执照的公司。
Offshore corporations: Offshore corporations are now known as companies holding a Category 1 Global Business Licence.
离岸公司（公司、信托基金、合作伙伴）享有特殊财政制度和税收激励措施，例如对外籍人士的关税减免和优惠所得税税率。这些公司也可享受丰厚的税收抵免。
Offshore corporations (companies, trusts, sociétés) have special fiscal regimes and incentives such as customs duty remission and concessionary income tax rates for expatriates. Generous tax credits are available to those companies.
(http://www.liankuaiche.com/topic/Offshore_trust)
(http://www.liankuaiche.com/topic/Offshore_trust)
居民信托按15%的税率征税。80%的已认定抵税金额可用于信托。
Resident trusts are taxed at 15%. Deemed tax credit of 80% is available to the trusts.
非居民信托及其非居民受益人可享受免税待遇。
Non-resident trusts and their non-resident beneficiaries are exempt from taxes.
合作伙伴
Société
持有一类全球商业执照的合作伙伴的每位同事均应按其持股份额缴纳15%的所得税。
Every associate of a société holding a Category 1 Global Business Licence is liable to income tax in respect of its share at the rate of 15%.
三、外国税负减免
Foreign tax relief
所得税法规定了单向税负减免。如果存在避免双重征税安排，则采取一般抵免方式。纳税人可选择根据其外国来源总收入申请税收抵减或按收入来源申请税收抵减。
Unilateral relief is provided for in the Income Tax Act. In the event of double taxation relief is by way of an ordinary credit. The taxpayer may elect to claim the credit on aggregate foreign-source income or on a source-by-source basis.
四、企业集团
Corporate groups
除少数特殊情况外，一般而言是不允许集团税负减免的。
The general rule is that no group relief is allowed except in a few special cases.
五、关联方交易
Related party transactions
当税务机关认为进行关联方交易的人员未按照公平公正原则进行交易，则税务机关可对纳税人的责任做适当调整。这种交易的主要目的必须认定为是避免或减少税收法律责任。
The tax authorities may adjust the liability of a taxpayer where it considers that a transaction has not been entered into or carried out by persons dealing at arm’s length. It must be of the opinion that avoidance or reduction of liability of tax was the main purpose of such a transaction.
六、预提税
Withholding tax
预提税税率如下：
The rates for withholding taxes are as follows:
居民公司 居民个人 非居民公司 非居民个人
Resident Companies,Resident Individuals,Non-resident Companies,Non-resident Individuals
利息 0% 0% 0% 15%
Interest
特许权使用费 10% 10% 10% 10%
Royalties
租金 5% 5% 5% 5%
Rent
合同款 0.75% 0.75% 0.75% 0.75%
Contract payment
服务 3% 3% 3% 3%
Services
七、个人税
Personal tax
居民应就其从毛里求斯所获得的非免税收入减去准予扣除额的差额缴纳所得税。雇主从所有个人纳税人各自的薪金支付中扣除所得税额。
Income Tax is payable by residents on non-exempt income derived from Mauritius less allowable deductions. Employers deduct income tax from the from each salary payments of all individual taxpayers.
对于个人获得的租金收入和（或）从商业/专业行为中获得的收入，超过特定起征点的，应当按季度提交损益表。
Individuals deriving rental income and or income from business or profession exceeding a certain threshold will submit a statement of their income on a quarterly basis.
个人税率如下：
The personal tax rates will be as follows:
税款所属期始于: 应税收入 税率
Income Year Commencing on: Chargeable Income Rate
2006年7月1日 首个50万卢比 15%
余数 22.5%
2007年7月1日 首个50万卢比 15%
余数 20%
2008年7月1日 总数 15%
八、协定预提税率和非协定预提税率
Treaty and non-treaty withholding tax rates
税收协定国的预提税率如下所示：
The rates for treaty countries are as follows.
税收协定国 股息(%) 利息(%) 特许权使用费(%)
Treaty Countries Dividends Interest Royalties
(http://www.liankuaiche.com/topic/Barbados) 5 5 5
Barbados
比利时 5/10 10 –(1)
Belgium
博茨瓦纳 5/10 12 12.5
Botswana
中国 5 10 10
China
克罗地亚 –(1) –(1) –(1)
Croatia
(http://www.liankuaiche.com/topic/塞浦路斯) –(1) –(1) –(1)
((http://www.liankuaiche.com/topic/塞浦路斯))
法国 5/15 –(2) 15
France
德国 5/15 –(2) 15
Germany
印度 5/15 –(2) 15
India
意大利 5/15 –(2) 15
Italy
科威特 –(1) 5 10
Kuwait
莱索托 10 10 10
Lesotho
卢森堡 5/10 –(1) –(1)
Luxembourg
马达加斯加 5/10 10 5
Madagascar
马来西亚 5/15 10 15
Malaysia
莫桑比克 8/10/15 8 5
Mozambique
纳米比亚 5/10 10 5
Namibia
尼泊尔 5/10/15 10/15 15
Nepal
阿曼 –(1) –(1) –(1)
Oman
巴基斯坦 10 10 12.5
Pakistan
卢旺达 –(1) –(1) –(1)
Rwanda
塞内加尔 –(1) –(1) –(1)
Senegal
(http://www.liankuaiche.com/topic/塞舌尔) –(1) –(1) –(1)
Seychelles
新加坡 –(1) –(1) –(1)
Singapore
南非 5/15 –(1) –(1)
South Africa
斯里兰卡 5/10 –(1) –(1)
Sri Lanka
斯威士兰 7.5 5 7.5
Swaziland
瑞典 5/15 10 15
Sweden
泰国 10 10/15 5/15
Thailand
乌干达 10 10 10
Uganda
(http://www.liankuaiche.com/topic/kd20fo02ddSq) –(1) –(1) –(1)
United Arab Emirates
英国 10/15 –(2) 15
United Kingdom
津巴布韦 10/20 10 15
Zimbabwe
1 免税。
Exempt.
2 与国内税法规定税率相等的税率。
Same rate as under domestic law.
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(http://www.liankuaiche.com/topic/kd20fo02ddSq)
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香港 bvi 开曼公司税收区别 香港公司 BVI公司 开曼公司 开曼群岛税收指南 毛里求斯税务指南
请问香港 bvi 开曼公司这几个地方的税收有哪些区别？
NongFu 回复了问题 • 2023-05-29 11:30 • 5 人关注 • 76696 次浏览
