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(jìn)口稅、消費(fèi)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(wù)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(jī)構(gòu)有三個(gè)稅務(wù)部門(國(guó)內(nèi)稅收、海關(guān)和消費(fèi)稅，以及大納稅人(就所有稅收而言))。稅務(wù)局由負(fù)責(zé)稅收和日常管理的局長(zhǎng)領(lǐng)導(dǎo)。財(cái)政部監(jiān)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(píng)估方法，要求在年底提交納稅申報(bào)單。納稅按季度進(jìn)行。預(yù)扣稅安排適用于僅從就業(yè)中獲得收入的個(gè)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(shù)仍然很小。消費(fèi)稅(關(guān)稅和增值稅)繼續(xù)構(gòu)成稅收的主要部分。就業(yè)收入被課以重稅，企業(yè)的稅收貢獻(xiàn)因免稅和逃稅而受到影響。因此，稅務(wù)局越來越多地采用針對(duì)具體部門的稅收策略來推動(dòng)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(nèi)都要繳納所得稅，而非居民只對(duì)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(gè)月的人被視為居民。在坦桑尼亞注冊(cè)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(yōu)先部門的戰(zhàn)略投資享受旨在鼓勵(lì)這些部門投資流動(dòng)的稅收優(yōu)惠。這些領(lǐng)域包括采礦、石油和農(nóng)業(yè)。在出口加工區(qū)開展的工業(yè)活動(dòng)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(dá)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(shù)國(guó)家一致。(外國(guó)公司的)分支收入也按 30%征稅。外國(guó)公司分支機(jī)構(gòu)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(duì)于連續(xù)三年永久未兌現(xiàn)虧損的公司，還有一種被稱為―替代最低稅‖的稅收激勵(lì)措施，稅率為永久未兌現(xiàn)虧損第三年?duì)I業(yè)額的 0.3%。這項(xiàng)規(guī)定的影響是，因稅收優(yōu)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(duì)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(yè)被要求估算一年的應(yīng)稅收入，并分四個(gè)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(fèi)用和資本支出損耗后對(duì)公司的應(yīng)納稅利潤(rùn)征收的。關(guān)于扣除利息(利息扣除限于規(guī)定的 70/30 的債務(wù)/股權(quán)比率)、損失、股票交易損失、農(nóng)業(yè)改良支出、研究開發(fā)支出和環(huán)境保護(hù)支出，有特別的扣除規(guī)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(yè)的圍欄。從 2010 年 7月起，擁有一個(gè)以上礦場(chǎng)的礦業(yè)公司必須對(duì)同一公司下的每個(gè)礦場(chǎng)進(jìn)行稅務(wù)核算并編制單獨(dú)的納稅申報(bào)單。這意味著，一個(gè)礦山的運(yùn)營(yíng)損失再也無法抵消另一個(gè)礦山的利潤(rùn)。

　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(zhǔn)備金通�？捎糜诋a(chǎn)生收入的可折舊資產(chǎn)(不包括投資資產(chǎn))。準(zhǔn)備金可以是資產(chǎn)價(jià)值遞減或直線基礎(chǔ)。津貼率從 5%到 100%不等。100%的稅率適用于農(nóng)業(yè)中使用的植物和機(jī)械。在制造過程中使用的(固定在工廠中的)、用于養(yǎng)魚或?yàn)橛慰吞峁┓⻊?wù)的以及固定在旅館中的設(shè)備和機(jī)械項(xiàng)目的資產(chǎn)成本中，還有 50%的第一年津貼。各類資產(chǎn)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(yīng)折舊資產(chǎn)

　稅率

　1

　計(jì)算機(jī)和數(shù)據(jù)處理設(shè)備以及外圍設(shè)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(yùn)土設(shè)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?qū)?5%

　用卡車、拖車和拖車式集裝箱；鐵路車輛、機(jī)車和設(shè)備；船只、駁船、拖船和類似的水上運(yùn)輸設(shè)備；飛機(jī)；其他自動(dòng)推進(jìn)車輛；用于制造或采礦作業(yè)的工廠和機(jī)械；專門的公用設(shè)施設(shè)備、機(jī)械或其他灌溉裝置和設(shè)備。

　3

　辦公家具、固定裝置和設(shè)備；不包括在另一類別中的任何資產(chǎn)。

　13%

　4

　(三)第(三)項(xiàng)所指的自然資源勘探和生產(chǎn)權(quán)以及與自然資源勘探、勘探和開發(fā)支出有關(guān)的資產(chǎn)。

　20%

　5

　用于農(nóng)業(yè)、畜牧業(yè)或漁業(yè)的永久性建筑物、構(gòu)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(gòu)筑物和類似工程。

　5%

　7

　第 4 類以外的無形資產(chǎn)。

　有效期

　8

　農(nóng)業(yè)中使用的植物和機(jī)械(包括風(fēng)車、發(fā)電機(jī)和配電設(shè)備)。

　100%

　9

　采礦勘探和開發(fā)*

　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(dú)的資本收益稅。已實(shí)現(xiàn)的資本收益現(xiàn)在被記為年末總收入的一部分。然而，在坦桑尼亞的居民實(shí)體或建筑物中持有的土地、股份和證券的權(quán)益的實(shí)現(xiàn)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(chǎn)生的當(dāng)年和隨后的任何一年中扣除。要求扣除稅收損失沒有時(shí)間限制。國(guó)外損失(來自投資和業(yè)務(wù))分別從國(guó)外投資和業(yè)務(wù)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(nóng)業(yè)企業(yè)的損失從經(jīng)營(yíng)農(nóng)業(yè)企業(yè)的收入中扣除。

　Withholding taxes 預(yù)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(duì)居民和非居民都有效的預(yù)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(jī)租賃

　0%

　0%

　其他資產(chǎn)

　0%

　15%

　利息

　10%

　10%

　版稅

　15%

　15%

　自然資源支付

　15%

　15%

　服務(wù)費(fèi)

　0%

　15%

　對(duì)礦業(yè)公司的技術(shù)服務(wù)

　5%

　15%

　保險(xiǎn)費(fèi)

　0%

　5%

　支付給沒有 TIN的居民的款項(xiàng)

　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(gè)國(guó)家簽訂了雙重稅收協(xié)定，可能會(huì)降低股息預(yù)扣稅稅率。

　Transfer pricing and anti-avoidance rules 轉(zhuǎn)讓定價(jià)和反避稅規(guī)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(xì)的轉(zhuǎn)讓定價(jià)規(guī)則�！端枚惙ā分兄挥幸豁�(xiàng)條款提到轉(zhuǎn)讓定價(jià)。該條款要求聯(lián)營(yíng)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(zhuǎn)讓定價(jià)方面缺乏適當(dāng)?shù)闹笇?dǎo)和嚴(yán)格的規(guī)則，但相關(guān)實(shí)體仍有必要保持足夠的、適當(dāng)?shù)暮屯瑫r(shí)期的文件，以支持公平地向關(guān)聯(lián)公司支付的價(jià)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(wù)機(jī)關(guān)表示愿意應(yīng)用聯(lián)合國(guó)和經(jīng)合組織轉(zhuǎn)讓定價(jià)準(zhǔn)則中規(guī)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(zhuǎn)讓定價(jià)一樣，《所得稅法》中只有一個(gè)一般性的反避稅條款。該條文賦予稅務(wù)局局長(zhǎng)權(quán)力，可就某人的稅務(wù)責(zé)任或無稅務(wù)責(zé)任作出適當(dāng)?shù)恼{(diào)整，以抵銷任何因避稅交易而導(dǎo)致的避稅或減少稅務(wù)責(zé)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(guī)則是非常新的。因此，它們的應(yīng)用有待測(cè)試。這些規(guī)定是 2010年7月所得稅法的修正案。最初，允許扣除的利息費(fèi)用的最大金額不應(yīng)超過收入年度內(nèi)所有利息收入的總和加上扣除利息費(fèi)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(jié)轉(zhuǎn)，并被視為下一個(gè)收入年度發(fā)生的費(fèi)用。這一限制和新的資本弱化規(guī)則適用于非居民持有該實(shí)體 25%或更多基礎(chǔ)所有權(quán)的居民實(shí)體。

　Tax treaties 稅務(wù)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(gè)國(guó)家與坦桑尼亞簽訂了稅務(wù)條約。這些國(guó)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(guó)家之間正在進(jìn)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(biāo)準(zhǔn)稅率征收。貨物和服務(wù)的出口(只要它們符合―出口標(biāo)準(zhǔn)‖)是零評(píng)級(jí)的。注冊(cè)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(yīng)納稅人員必須在下個(gè)月的最后一個(gè)工作日申報(bào)增值稅。進(jìn)口增值稅在進(jìn)口時(shí)連同關(guān)稅一起支付。

　Excise Duty 消費(fèi)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(fèi)稅，對(duì)進(jìn)口或本地生產(chǎn)的特定商品和服務(wù)征收。可取消的服務(wù)包括移動(dòng)電話運(yùn)營(yíng)商的廣播時(shí)間和付費(fèi)電視。需繳納消費(fèi)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(jī)動(dòng)車輛。

　Customs (import) duty 關(guān)稅(進(jìn)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(guó)有一項(xiàng)與關(guān)稅相關(guān)的普通法——2004 年東非共同體海關(guān)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(guó)的人民對(duì)在該區(qū)域內(nèi)流動(dòng)的貨物不征收進(jìn)口稅(前提是這些貨物符合伙伴國(guó)家簽署的關(guān)稅同盟條約所采用的原產(chǎn)地規(guī)則)。與關(guān)稅同盟一致的是海關(guān)共同市場(chǎng)，自 2010年 7 月 1日起生效。這是為了促進(jìn)該地區(qū)貨物和勞動(dòng)力的自由流動(dòng)。

　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(guó)家進(jìn)口的貨物，原材料、資本貨物、農(nóng)業(yè)投入和純種動(dòng)物的進(jìn)口稅率為0%；中間產(chǎn)品為 5%至 10%;成品 25%。除此之外，采礦經(jīng)營(yíng)者進(jìn)口的設(shè)備和供應(yīng)品在生產(chǎn)

　前按 0%征稅，生產(chǎn)一年后按 5%征稅。天然氣和石油勘探公司進(jìn)口的設(shè)備和供應(yīng)品按 0%征稅。

　3.Personal taxes 3.個(gè)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(gè)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(gè)人在收入年度期間在坦桑尼亞停留的時(shí)間累計(jì)達(dá) 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(gè)人在收入年度和前兩個(gè)收入年度中的每一年都在坦桑尼亞，且每個(gè)收入年度的平均時(shí)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(gè)人是在收入年度期間派駐國(guó)外的坦桑尼亞政府雇員或官員。

　Main rates and bands 主要費(fèi)率和等級(jí) 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(gè)稅級(jí)及其各自的稅率。個(gè)人所得稅以―現(xiàn)收現(xiàn)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(yè)收益和利潤(rùn)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(bào)酬、費(fèi)用、傭金、獎(jiǎng)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(yè)或服務(wù)相關(guān)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(yè)有關(guān)的其他付款，包括實(shí)物福利，通常按成本或公平市場(chǎng)價(jià)值中較高者征稅。這些福利包括機(jī)動(dòng)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(gè)人救濟(jì)。對(duì)核準(zhǔn)退休基金的繳款可從稅收中扣除。

　Social security/national insurance payments 社會(huì)保障/國(guó)家保險(xiǎn)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(jīng)批準(zhǔn)的面向公共和私營(yíng)部門的社會(huì)保障基金。雇員最多可繳納基本工資的 10%。經(jīng)批準(zhǔn)的養(yǎng)老金計(jì)劃是強(qiáng)制性的，雇主繳納高達(dá) 10%的費(fèi)用，使總繳費(fèi)達(dá)到基本工資的 20%。

　4.Miscellaneous taxes 4.雜項(xiàng)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(gòu)成了所謂的技能發(fā)展稅(SDL)，相當(dāng)于工資總額的 6%，并繳納社會(huì)保障基金(相當(dāng)于員工基本工資的 10%)。這是以雇主為代價(jià)的。SDL 被用來通過職業(yè)培訓(xùn)促進(jìn)技能發(fā)展。

　Taxes on property 財(cái)產(chǎn)稅 Tax on property is usually through land rates and is administered by local government authorities. 財(cái)產(chǎn)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(dāng)局對(duì)在各自城市開展業(yè)務(wù)產(chǎn)生的收入征收的稅款。這包括城市服務(wù)稅，即每季度應(yīng)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(dāng)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(wù)所之一的服務(wù)，以幫助您為您的企業(yè)設(shè)計(jì)高效的稅收結(jié)構(gòu)。

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