开曼群岛税收指南中英文对照版（2011）

A、应付税金
a. taxes payable

联邦税及征收
FEDERAL TAXES AND LEVIES

公司所得税
COMPANY TAX

开曼群岛对收入不征收企业所得税。在开曼群岛注册公司受公司法及其修正案管理。此法案也管理在开曼群岛有营业场所的的外国公司。
The Cayman Islands levies no taxes on income. Companies incorporated in the Cayman Islands are governed by the Companies Law and its amendments. This also regulates foreign corporations with a place of business in the islands.

普通的居民公司在本地进行业务，拥有当地的土地和本地注册的船只和飞机。非居民企业或免税企业是进行离岸或国际业务。这两类公司之间的主要区别是，免税公司被允许发行无记名股票，在其名称中使用外国词汇，只有较少的申报手续。外国企业可以在开曼群岛注册一个经营场所并开展离岸业务。如果是银行，外资银行可以通过这种方法设立一个分支机构。在开曼群岛注册的所有银行都必须在开曼群岛有实体机构。
An ordinary resident company is used for doing business locally and to own local land, ships or aeroplanes registered locally. Ordinary non-resident or exempt companies are used for conducting offshore or international business. The main differences between these two types of company are that an exempt company is allowed to issue bearer shares, use foreign terms in its name, and has fewer filing formalities. Foreign companies may register a place of business in the Cayman Islands and conduct offshore business. In the case of Banks, a foreign Bank may set up a branch operation by this method. All banks registered in the Cayman Islands must have a physical presence there.

免税有限合伙公司和免税信托可以保证免税公司在未来也能享有税后豁免。委员会总督做出承诺，在未来20到30年的时间内，不会有法律针对免税公司的利润、资本资产、利得和增值征税，而对免税合伙企业和信托，未来50年内不会征税。
Guarantees against the future taxation of exempted companies, exempted limited partnerships and exempted trusts are available. The Governor in council gives an undertaking that no future law imposing any tax on profits, capital assets, gain, or appreciations will apply to the entity or its operations for a period of 20 to 30 years for an exempted company, and up to 50 years for exempted partnerships and trusts.

资本利得税
CAPITAL GAINS TAX

在开曼群岛没有资本利得税。
There is no capital gains tax in the Cayman Islands.

其他税
OTHER TAXES

政府取得其收入的主要间接税收是印花税、关税、营业许可证和年费。
The principal indirect taxes from which the government derives its income are stamp duties, customs duties, business licences and fees.

印花税
Stamp Duty

各种文件中印花税法规定的税收支付，包括：
The Stamp Duty Law provides for the payment of tax on various documents including:

在西湾和乔治城指定地块的房地产　　　　　　　　　　　　　　成交价的7.5％
Real estate in specified blocks in West Bay and George Town　　7.5% of the consideration

不动产的转易或转让　　　　　　　　　　　　　　　　　　如果受让方是开曼人，则为成交价4％
Conveyance or transfer of immovable property　　　　　　 4% of the consideration if the transferee

其他情况下，则为成交价的6％
6% of the consideration in any other case

财产抵押　　　　　　　　　　总担保额的1％至1.5％
Mortgage of property　　　　 1% to 1.5% of sum secured

汇票：
Bill of Exchange:

支票 0.25开曼元每份
Cheques　　　　　　　CI$0.25 each

其他 0.25开曼元（不超过100开曼元）
Others　　　　　　　　 CI$0.25 not exceeding $100

每增加100开曼元或多的部分就要收0.25开曼元，上限是250开曼元
CI$0.25 each for every extra $100 or part thereof up to a maximum of $250

土地租赁：
Lease of land:

期限超过30年 　　　　　　　同按财产全部价值的买卖转让征收的税一样
Term over 30 years　　　　　Same duty as on a conveyance on sale upon the full value of the property of interest therein

期限少于30年并有溢价　　　　　　　　　　　　同按溢价或其他成交价的买卖转让征收的税一样
With premium and term of less than 30 years 　　Same duty as on a conveyance on sale upon the premium or other consideration

期限少于30年：
Term is less than 30 years:

未超过5年　　　　　　　　　　　　　租金总额的5％
but does not exceed five years　　　　5% of the aggregate rent to be paid

超过5年，但不到10年　　　　　　　　平均每年租金的10％
exceeds five years but not ten years　　10% of the average annual rent

超过10年　　　　　　　　　　　　　 平均每年租金的20％
exceeds ten years　　　　　　　　　 20% of the average annual rent

关税
CUSTOMS DUTIES

进口货物的关税平均为22％，某些物品免税。这些物品包括农产品、某些纺织品和奢侈品，如香水、照相机、精美瓷器和水晶。
Duties on imported goods average 22% with certain items duty free. These include agricultural products, certain textiles and luxury items such as perfumes, cameras, fine china and crystal.

营业许可证和年费
BUSINESS LICENCES AND FEES

年费是根据公司的股本对所有公司征收。此外，持牌金融服务公司每年支付牌照费，费用取决于业务类型。
An annual fee is levied on all companies based on its share capital. In addition, licensed financial services companies pay annual licence fees, dependent on the type of business.

A类银行　　　　　　　　　　　600.000开曼元
Class A Bank　　　　　　　　　CI$ 600,000

B类银行（无限制）　　　　　　 57.000到60.000开曼元
Class B Bank (unrestricted) 　　 CI $ 57,000 to CI $ 60,000

B类银行（限制）　　　　　　　 37.000到40.000开曼元
Class B Bank (restricted)　　　　CI $ 37,000 to CI $ 40,000

A类保险公司执照　　　　　　　　50.000开曼元
Class A Insurers Licence　　　　 CI $ 50,000

无限制B类保险公司执照　　　　　　　　8.500开曼元
Unrestricted Class B Insurers Licence　　CI $ 8,500

有限制B类保险公司执照　　　　　　　　8.500开曼元
Restricted Class B Insurers Licence　　　CI $ 8,500

共同基金牌照费　　　　　　　　　　　　3.000开曼元
Mutual Fund Licence Fee　　　　　　　　CI $ 3,000

所有当地企业都需要许可证，每年的年费根据其种类和公司的规模支付。这些费用通常不会影响境外公司和企业。
All local businesses require a licence and an annual payment is made dependent on the type and size of the business. These fees would not normally affect offshore companies and businesses.

H、个人所得税
H. personal tax

对收入、资本收益或销售不动产不征税。也没有遗产税、继承税和赠与税。
There are no taxes on income, capital gains or sales of real estate. Neither are there any death duties nor inheritance or gift taxes.

I、协定和非协定预扣税率
i. treaty and non-treaty withholding tax rates

开曼群岛和任何国家都没有签订税收协定。在开曼群岛获得的境外收入可能会受到原籍国征税。
The Cayman Islands does not have a tax treaty with any country. Income received in the Cayman Islands from abroad may be subject to taxation in the country of origin.

开曼群岛与下列国家签订了税收信息交换协议（TIEA）：中国，墨西哥，加拿大，德国，葡萄牙，阿鲁巴，澳大利亚，荷属安的列斯群岛，法国，新西兰，荷兰，爱尔兰，英国，丹麦，法罗群岛，芬兰，格陵兰，冰岛，挪威，瑞典和美国。
The Cayman Islands have signed a Tax Information Exchange Agreement (TIEA) with the following countries: China, Mexico, Canada, Germany, Portugal, Aruba, Australia, Netherlands Antilles, France, New Zealand, Netherlands, Ireland, United Kingdom, Denmark, Faroes,Finland, Greenland, Iceland, Norway, Sweden and United States of America.

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