Taxation System in Tanzania 坦桑尼亞的稅收制度 The tax regime in Tanzania consists of a number of direct and indirect taxes including income tax, Value Added Tax, import duty, excise duty, and stamp duty.There are also taxes levied at the local government level.All central government taxes are administered by the Tanzania Revenue Authority (TRA). 坦桑尼亞的稅收制度包括許多直接稅和間接稅，包括所得稅、增值稅、進口稅、消費稅和印花稅。地方政府也征收稅款。所有中央政府稅收都由坦桑尼亞稅務局管理。

　The authority has three tax departments (Domestic Revenue, Customs and Excise, and Large Taxpayers (in respect of all taxes).TRA is headed by a Commissioner General in charge of tax collection and day to day administration.The Ministry of Finance oversees the tax policy. 該機構有三個稅務部門(國內稅收、海關和消費稅，以及大納稅人(就所有稅收而言))。稅務局由負責稅收和日常管理的局長領導。財政部監督稅收政策。

　Generally, Tanzania uses the self-assessment approach with a requirement to file a tax return at the end of the year.Tax payment is on a quarterly basis.Withholding tax arrangement applies to individuals deriving income solely from employment (PAYE) and also to non-resident taxpayers with Tanzania source income.VAT is accounted for monthly.Here are some of the taxes administered under the taxation system in Tanzania 一般來說，坦桑尼亞采用自我評估方法，要求在年底提交納稅申報單。納稅按季度進行。預扣稅安排適用于僅從就業中獲得收入的個人，也適用于來自坦桑尼亞的非居民納稅人。增值稅按月核算。以下是坦桑尼亞稅收制度下管理的一些稅收 1.DIRECT TAXES 1.直接稅 Corporate taxes 公司稅 The income tax base in Tanzania is still narrow.Taxes on consumption (customs and VAT) continue to make up the bulk of tax revenue.Employment income is heavily taxed and the tax contribution of businesses is compromised by tax exemptions and evasion.Consequently, the TRA is increasingly adopting sector-specific tax collection strategies to drive revenue collection. 坦桑尼亞的所得稅基數仍然很小。消費稅(關稅和增值稅)繼續構成稅收的主要部分。就業收入被課以重稅，企業的稅收貢獻因免稅和逃稅而受到影響。因此，稅務局越來越多地采用針對具體部門的稅收策略來推動稅收。

　Residents are liable to income tax on a worldwide basis, while non-residents pay tax only on Tanzania source income.Persons present in Tanzania for at least six months are regarded as resident for income tax purposes.Companies incorporated in Tanzania, or whose management and control is exercised from Tanzania, are also regarded, resident.

　居民在全球范圍內都要繳納所得稅，而非居民只對坦桑尼亞來源的收入納稅。就所得稅而言，在坦桑尼亞居住至少六個月的人被視為居民。在坦桑尼亞注冊的公司，或在坦桑尼亞行使其管理和控制的公司，也被視為居民。

　Strategic investments in priority sectors enjoy tax concessions aimed at encouraging investment flows in those sectors.These include mining, petroleum, and agriculture.Industrial activities established in the Export Processing Zones also enjoy significant tax holidays. 優先部門的戰略投資享受旨在鼓勵這些部門投資流動的稅收優惠。這些領域包括采礦、石油和農業。在出口加工區開展的工業活動也享有重要的免稅期。

　Corporate tax rates 公司稅率 The corporation tax rate is 30 percent (25 percent for companies listed on the Dar es Salaam stock exchange).This rate is in line with most of the countries in the East African Community.Branch income (of foreign companies) is taxed at 30 percent as well.There is an additional 10 percent tax on repatriated income of branches of foreign companies. 公司稅率為 30%(達累斯薩拉姆證券交易所上市公司的稅率為 25%)。這一比率與東非共同體大多數國家一致。(外國公司的)分支收入也按 30%征稅。外國公司分支機構的匯回收入要額外繳納 10%的稅。

　There is also what is known as "Alternative Minimum Tax" for corporations in perpetual unrelieved loss for three consecutive years attributable to tax incentives at the rate of 0.3 percent of the turnover for the third year of perpetual unrelieved loss.The impact of this provision is that companies which end up in a tax loss position as a result of various allowances by way of tax incentives will be taxed on revenue on the third year of loss-making. 此外，對于連續三年永久未兌現虧損的公司，還有一種被稱為―替代最低稅‖的稅收激勵措施，稅率為永久未兌現虧損第三年營業額的 0.3%。這項規定的影響是，因稅收優惠的各種津貼而最終處于稅收虧損狀況的公司將在虧損的第三年對收入征稅。

　Businesses are required to estimate taxable income for the year and pay tax on that income in four quarterly installments. 企業被要求估算一年的應稅收入，并分四個季度繳納所得稅。

　Generally, income tax is imposed on a company"s taxable profits after allowance for deduction on revenue expenses and wear and tear allowance on capital expenditure.There are special rules on deductions relating to deduction of interest (interest deduction is restricted to a prescribed debt/equity ratio of 70/30), losses, trading stock loses, expenditure on agricultural improvement, expenditure on research development and expenditure on environmental protection. 一般來說，所得稅是在扣除收入費用和資本支出損耗后對公司的應納稅利潤征收的。關于扣除利息(利息扣除限于規定的 70/30 的債務/股權比率)、損失、股票交易損失、農業改良支出、研究開發支出和環境保護支出，有特別的扣除規則。

　Noteworthy is the ring-fencing of mining operations.From July 2010, mining companies with more than one mine are required to account for tax and prepare separate tax returns for each of the mine sites under the same company.The implication of this is that losses in operations of one mine can no longer be offset against the profits of another mine. 值得注意的是采礦作業的圍欄。從 2010 年 7月起，擁有一個以上礦場的礦業公司必須對同一公司下的每個礦場進行稅務核算并編制單獨的納稅申報單。這意味著，一個礦山的運營損失再也無法抵消另一個礦山的利潤。

　Capital allowances are normally available on depreciable assets (excluding investments assets) used in producing income.The allowance can be on diminishing value of the asset or straight-line basis.The rates of allowances vary from 5 to 100 percent.A tax rate of 100 percent is applicable to plant and machinery used in agriculture.There is also a first-year allowance of 50 percent on the cost of the assets for items of plant and machinery used in the manufacturing process (fixed in the factory), used in fish farming or for providing services to tourists and fixed in the hotel.Depreciation rates for various classes of assets are given below: 資本準備金通?？捎糜诋a生收入的可折舊資產(不包括投資資產)。準備金可以是資產價值遞減或直線基礎。津貼率從 5%到 100%不等。100%的稅率適用于農業中使用的植物和機械。在制造過程中使用的(固定在工廠中的)、用于養魚或為游客提供服務的以及固定在旅館中的設備和機械項目的資產成本中，還有 50%的第一年津貼。各類資產的折舊率如下: CLASS

　DEPRECIABLE ASSETS

　RATE

　1

　Computers and data handling equipment together with peripheral devices;automobiles, buses and minibuses with a seating capacity of less than 30 passengers, goods vehicles with a load capacity of less than 7 tonnes;construction and earth-moving equipment.

　37.5%

　2

　Buses with a seating capacity of 30 or more passengers, heavy general purpose or specialised trucks, trailers and trailer-mounted containers;railroad cars, locomotives, and equipment;vessels, barges, tugs, and similar water transportation equipment;aircraft;other self-propelling vehicles;plant and machinery used in manufacturing or mining operations;specialised public utility plant equipment, and machinery or other irrigation installations and equipment. 25%

　 3

　Office furniture, fixtures and equipment;any asset not included in another Class.

　13%

　4

　Natural resource exploration and production rights and assets referred to in subparagraph (3) in respect of natural resource prospecting, exploration and development expenditure.

　20%

　5

　Buildings, structures and similar works of a permanent nature used in agriculture, livestock farming or fishing farming.

　20%

　6

　Buildings, structures and similar works of permanent nature other than those mentioned in Class 5.

　5%

　7

　Intangible assets other than those in Class 4.

　Useful Life

　8

　Plant and Machinery (including windmills, electric generators and distribution equipment) used in agriculture.

　100%

　9

　Mining exploration and development*

　100%

　 類別

　應折舊資產

　稅率

　1

　計算機和數據處理設備以及外圍設備；座位容量少于 30名乘客的汽車、巴士及小巴，載重量少于 7 公噸的貨車；建筑和運土設備。

　37.5%

　2

　可容納 30 名或 30名以上乘客的公共汽車、重型通用或專25%

　用卡車、拖車和拖車式集裝箱；鐵路車輛、機車和設備；船只、駁船、拖船和類似的水上運輸設備；飛機；其他自動推進車輛；用于制造或采礦作業的工廠和機械；專門的公用設施設備、機械或其他灌溉裝置和設備。

　3

　辦公家具、固定裝置和設備；不包括在另一類別中的任何資產。

　13%

　4

　(三)第(三)項所指的自然資源勘探和生產權以及與自然資源勘探、勘探和開發支出有關的資產。

　20%

　5

　用于農業、畜牧業或漁業的永久性建筑物、構筑物和類似工程。

　20%

　6

　除第 5類中提到的以外的永久性建筑物、構筑物和類似工程。

　5%

　7

　第 4 類以外的無形資產。

　有效期

　8

　農業中使用的植物和機械(包括風車、發電機和配電設備)。

　100%

　9

　采礦勘探和開發*

　100%

　*The applicable law is the old Income Tax Act, 1973 *適用的法律是舊的 1973年所得稅法 Capital gains taxes 資本收益稅 A separate capital gains tax was abolished in Tanzania in 2004.A realized capital gain is now accounted as part of the total income brought to charge at the end of the year.There is however what

　is called single installment tax on realization of interest in land, shares, and securities held in resident entity or building situated in Tanzania.The applicable rates are 10 and 20 percent of the gain for residents and non-residents respectively. 坦桑尼亞在 2004年廢除了單獨的資本收益稅。已實現的資本收益現在被記為年末總收入的一部分。然而，在坦桑尼亞的居民實體或建筑物中持有的土地、股份和證券的權益的實現有所謂的單一分期付款稅。居民和非居民的適用稅率分別為收益的 10%和 20%。

　Tax losses 稅收損失 Tax losses are deducted in the year which they arise and any subsequent year.There is no time limit in claiming a deduction on tax losses.Foreign losses (from investment and business) are deducted from foreign income from investment and business respectively.Losses from other investments income are deducted from investment income.Also, losses from an agricultural business are deducted from income in conducting agricultural business. 稅收損失在產生的當年和隨后的任何一年中扣除。要求扣除稅收損失沒有時間限制。國外損失(來自投資和業務)分別從國外投資和業務收入中扣除。其他投資收入的損失從投資收入中扣除。此外，農業企業的損失從經營農業企業的收入中扣除。

　Withholding taxes 預扣稅 The table below shows withholding tax rates which are currently in force for both residents and non residents. 下表顯示了目前對居民和非居民都有效的預扣稅稅率。

　DESCRIPTION

　RESIDENTS

　NON-RESIDENTS

　Dividends

　To company controlling 25 percent or more

　5%

　10%

　From DSE listed company

　5%

　5%

　Otherwise

　10%

　10%

　Rent

　Land & buildings

　10%

　15%

　Aircraft Lease

　0%

　0%

　Other assets

　0%

　15%

　Interest

　10%

　10%

　Royalty

　15%

　15%

　Natural resource payment

　15%

　15%

　Service fee

　0%

　15%

　Technical service to mining company

　5%

　15%

　Insurance premium

　0%

　5%

　Payments to resident persons without TIN

　2%

　N/A

　 描述

　居民

　非居民

　紅利

　控制 25%或更多的公司

　5%

　10%

　來自 DSE 上市公司

　5%

　5%

　否則

　10%

　10%

　租金

　土地和建筑

　10%

　15%

　飛機租賃

　0%

　0%

　其他資產

　0%

　15%

　利息

　10%

　10%

　版稅

　15%

　15%

　自然資源支付

　15%

　15%

　服務費

　0%

　15%

　對礦業公司的技術服務

　5%

　15%

　保險費

　0%

　5%

　支付給沒有 TIN的居民的款項

　2%

　不適用

　Tanzania has double tax treaties with nine countries which may provide for a lower rate of withholding tax on dividends. 坦桑尼亞與 9個國家簽訂了雙重稅收協定，可能會降低股息預扣稅稅率。

　Transfer pricing and anti-avoidance rules 轉讓定價和反避稅規則 There are no detailed transfer pricing rules in Tanzania.There is only one provision in the Income Tax Act that makes reference to transfer pricing.This provision requires transaction between associates to be such that they reflect a transaction that is undertaken at an arm"s length. 坦桑尼亞沒有詳細的轉讓定價規則?！端枚惙ā分兄挥幸豁棗l款提到轉讓定價。該條款要求聯營公司之間的交易反映公平交易。

　Despite lack of proper guidance and firm rules on transfer pricing, it is still imperative for related entities to maintain sufficient, proper and contemporaneous documentation that supports prices paid to an associate at an arm"s length. 盡管在轉讓定價方面缺乏適當的指導和嚴格的規則，但相關實體仍有必要保持足夠的、適當的和同時期的文件，以支持公平地向關聯公司支付的價格。

　Recently, the tax authority has shown willingness to apply arm"s length principles as set out in the UN and OECD transfer pricing guidelines. 最近，稅務機關表示愿意應用聯合國和經合組織轉讓定價準則中規定的公平交易原則。

　Anti-avoidance provisions 反避稅條款 Again, like transfer pricing, there is only a general anti-avoidance provision in the Income Tax Act.The provision gives power to the Commissioner to make adjustments as regards to a person"s liability to tax or lack thereof as appropriate to counteract any avoidance or reduction of liability to tax that may result as a consequence of a transaction aimed to avoid tax.

　同樣，像轉讓定價一樣，《所得稅法》中只有一個一般性的反避稅條款。該條文賦予稅務局局長權力，可就某人的稅務責任或無稅務責任作出適當的調整，以抵銷任何因避稅交易而導致的避稅或減少稅務責任的情況。

　Thin capitalization 資本弱化 Thin capitalization rules are very new in Tanzania.As such, their application is yet to be tested.The rules came as an amendment to the income tax act in July 2010.Initially, the maximum amount of interest expense allowable for deduction should not exceed the sum of all interest income derived during the year of income plus 70 percent of the total income excluding interest income before deducting interest expense. 在坦桑尼亞，資本弱化規則是非常新的。因此，它們的應用有待測試。這些規定是 2010年7月所得稅法的修正案。最初，允許扣除的利息費用的最大金額不應超過收入年度內所有利息收入的總和加上扣除利息費用前總收入(不包括利息收入)的 70%。

　The balance was carried forward and treated as incurred during the next year of income.This restriction and the newly thin capitalization rules are applicable to resident entities whose 25 percent or more of the underlying ownership of the entity is held by a non-resident person. 余額被結轉，并被視為下一個收入年度發生的費用。這一限制和新的資本弱化規則適用于非居民持有該實體 25%或更多基礎所有權的居民實體。

　Tax treaties 稅務條約 Currently, there are nine countries which have tax treaties with Tanzania.These countries are Canada, Denmark, Finland, India, Italy, Norway, South Africa, Sweden, and Zambia.All the treaties are in force.There are ongoing negotiations to finalize double tax treaties among the partner states in the East African Community. 目前，有 9 個國家與坦桑尼亞簽訂了稅務條約。這些國家是加拿大、丹麥、芬蘭、印度、意大利、挪威、南非、瑞典和贊比亞。所有的條約都生效了。東非共同體伙伴國家之間正在進行談判，以最終確定雙重征稅條約。

　2.Indirect taxes 2.間接稅 VAT 增值稅 VAT is charged at a standard rate of 18 percent.Export of goods and services (provided they meet the "export criteria") are zero-rated.The threshold for registration is above TZS 40m (approximately USD 25,000).There are two VAT regimes in Tanzania – one for Mainland Tanzania and one for

　Tanzania Zanzibar.Taxable persons are required to file their VAT returns at the last working day of the following month.The VAT on importation is paid on importation together with customs duty. 增值稅按 18%的標準稅率征收。貨物和服務的出口(只要它們符合―出口標準‖)是零評級的。注冊門檻高于 4000萬 TZS(約合 2.5萬美元)。坦桑尼亞有兩種增值稅制度——一種適用于坦桑尼亞大陸，另一種適用于坦桑尼亞桑給巴爾。應納稅人員必須在下個月的最后一個工作日申報增值稅。進口增值稅在進口時連同關稅一起支付。

　Excise Duty 消費稅 Another indirect tax is excise duty which is imposed on particular goods and services whether imported or locally produced.Services which are excisable include airtime from mobile phone operators and pay per view television.Goods subject to excise duty include fuel, beer, bottled water, cigarettes, spirits and wines and motor vehicles exceeding 1000cc. 另一種間接稅是消費稅，對進口或本地生產的特定商品和服務征收。可取消的服務包括移動電話運營商的廣播時間和付費電視。需繳納消費稅的貨物包括燃料、啤酒、瓶裝水、香煙、烈酒和葡萄酒以及超過 1000毫升的機動車輛。

　Customs (import) duty 關稅(進口) There is a common law relating to customs duty within the EAC member countries – The East African Community Customs Management Act, 2004. 東非共同體成員國有一項與關稅相關的普通法——2004 年東非共同體海關管理法。

　With effect from January 1, 2010, people of the EAC member countries are not be subjected to import duty on goods moving within the region (provided they conform to the rules of origin adopted under the customs union treaty signed by the partner states).In line with the customs union is the customs common market, which is effective from July 1, 2010.This is intended to promote free movement of goods and labour within the region. 自 2010 年 1月 1日起，東非共同體成員國的人民對在該區域內流動的貨物不征收進口稅(前提是這些貨物符合伙伴國家簽署的關稅同盟條約所采用的原產地規則)。與關稅同盟一致的是海關共同市場，自 2010年 7 月 1日起生效。這是為了促進該地區貨物和勞動力的自由流動。

　Import duty rate for goods imported from countries outside the EAC are 0% for raw material, capital goods, agricultural inputs and pure bred animals;5% to 10% for intermediate goods;and 25% for finished goods.In addition to that, equipment and supplies imported by mining operator are taxed at 0% up to production and 5% after one year into production.Equipment and supplies imported by gas and oil explorer are taxed at 0%. 從東非共同體以外國家進口的貨物，原材料、資本貨物、農業投入和純種動物的進口稅率為0%；中間產品為 5%至 10%;成品 25%。除此之外，采礦經營者進口的設備和供應品在生產

　前按 0%征稅，生產一年后按 5%征稅。天然氣和石油勘探公司進口的設備和供應品按 0%征稅。

　3.Personal taxes 3.個人所得稅 Domicile and residency requirements 住所和居住要求 Residency status is satisfied in Tanzania if one of the following conditions exists: 如果存在以下條件之一，則在坦桑尼亞滿足居住身份: If the individual has a permanent home in Tanzania and is present in Tanzania during any part of the year of income; 如果該個人在坦桑尼亞有永久住所，并且在收入年度的任何部分都在坦桑尼亞； If the individual is present in Tanzania during the year of income for a period or periods amounting to aggregate 183 days or more; 如果該個人在收入年度期間在坦桑尼亞停留的時間累計達 183 天或以上； If the individual is present in Tanzania during the year of income and in each of the two preceding years of income for periods averaging more than 122 days in each such year of income;or 如果該個人在收入年度和前兩個收入年度中的每一年都在坦桑尼亞，且每個收入年度的平均時間超過 122天；或者 The individual is an employee or an official of the Government of Tanzania posted abroad during the year of income. 個人是在收入年度期間派駐國外的坦桑尼亞政府雇員或官員。

　Main rates and bands 主要費率和等級 The table below summarises individual tax bands and their respective tax rates as of July 2012.Tax for individual is paid in form of "Pay As You Earn". 下表匯總了截至 2012年 7 月的各個稅級及其各自的稅率。個人所得稅以―現收現付‖的形式支付。

　INCOME PER ANNUM (TZS)

　TAX RATE

　0 – 2,040,000 NIL

　2,040,0001 – 4,320,000

　14% of the amount in excess of TZS 2,040,000

　4,320,001 – 6,480,000

　TZS 319,200/annum plus 20% of the amount in excess of TZS 4,320,000

　6,480,001 – 8,640,000

　TZS 751,200/annum plus 25% of the amount in excess of TZS 6,480,000

　Above 8,640,000

　TZS 1,291,200/annum plus 30% of the amount in excess of TZS 8,640,000

　 年收入(TZS)

　稅率

　0–2，040，000

　無

　2，040，0001–4，320，000

　超過 2，040，000 TZS 的 14%

　4，320，001–6，480，000

　TZS 319，200/年，加上超過 TZS 4，320，000的 20%

　6，480，001–8，640，000

　TZS 751，200/年，加上超過 TZS 6，480，000的金額的 25%

　8，640，000 以上

　TZS每年 1，291，200 英鎊，加上超過 TZS 8，640，000英鎊的 30%

　Gains and profits from employment includes the following amounts paid by an employer or associate of an employer;wages, salary, payment in lieu of leave , fees, commission, bonus, gratuity, subsistence, travelling, entertainment or other allowances received in respect of employment or services rendered. 就業收益和利潤包括雇主或雇主的合伙人支付的下列金額；工資、薪金、代替休假的報酬、費用、傭金、獎金、酬金、生活津貼、旅行津貼、娛樂津貼或其他與所提供的就業或服務相關的津貼。

　Other payments made in respect of employment including benefit in kind are normally taxed at the higher of cost or fair market value.Such benefits include motor vehicle, housing, and loans. 與就業有關的其他付款，包括實物福利，通常按成本或公平市場價值中較高者征稅。這些福利包括機動車輛、住房和貸款。

　There is no personal relief in Tanzania.Contributions to approved retirement funds are deductible for tax purposes.

　坦桑尼亞沒有個人救濟。對核準退休基金的繳款可從稅收中扣除。

　Social security/national insurance payments 社會保障/國家保險付款 There are a number of approved social security funds catering for public and private sectors.A contribution of up to 10 percent of basic salary is payable by employees.Approved pension schemes are compulsory with employers contributing up 10 percent, making the total contribution 20 percent of basic salary. 有許多經批準的面向公共和私營部門的社會保障基金。雇員最多可繳納基本工資的 10%。經批準的養老金計劃是強制性的，雇主繳納高達 10%的費用，使總繳費達到基本工資的 20%。

　4.Miscellaneous taxes 4.雜項稅 Taxes on payroll 工資稅 Tax on payroll in Tanzania constitutes what is called Skills Development Levy (SDL) which is at 6 percent of the gross salary and contributions to social security funds (up to 10% of employee"s basic salary).This is at the expense of the employer.SDL is used to promote skills development through vocational training. 在坦桑尼亞，工資稅構成了所謂的技能發展稅(SDL)，相當于工資總額的 6%，并繳納社會保障基金(相當于員工基本工資的 10%)。這是以雇主為代價的。SDL 被用來通過職業培訓促進技能發展。

　Taxes on property 財產稅 Tax on property is usually through land rates and is administered by local government authorities. 財產稅通常通過土地稅率征收，由地方政府管理。

　Other taxes 其他稅收 Other taxes include levies charged by local government authorities on revenue generated from conducting business in the respective municipalities.This includes the City Service Levy which is 0.3 percent on revenue payable quarterly. 其他稅收包括地方政府當局對在各自城市開展業務產生的收入征收的稅款。這包括城市服務稅，即每季度應付收入的 0.3%。

　The Taxation system in Tanzania can be quite daunting and difficult to navigate.This is why we advise that you seek the services of one of the best law firms in Tanzania to assist you in devising tax efficient structures for your business. 坦桑尼亞的稅收制度可能相當令人生畏，也很難操作。這就是為什么我們建議您尋求坦桑尼亞最好的律師事務所之一的服務，以幫助您為您的企業設計高效的稅收結構。

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