英屬維爾京群島稅收指南 2011
British Virgin Islands Tax Guide 2011

A、應(yīng)付稅金
a. taxes payable

聯(lián)邦稅及征收
FEDERAL TAXES AND LEVIES

企業(yè)所得稅
COMPANY TAX

所有在英屬維爾京群島（BVI）注冊(cè)成立的公司，或在英屬維爾京群島管理和控制的公司都被視為居民，并因此可能根據(jù)英屬維爾京群島所得稅法第206章被征收所得稅。然而，英屬維爾京群島商業(yè)公司法(2004)提供了對(duì)英屬維爾京群島所得稅法第206章要求的一般豁免，如下：
All companies incorporated in the British Virgin Islands (BVI) or managed and controlled in the British Virgin Islands are treated as resident and, therefore potentially chargeable to income tax under the British Virgin Islands Income Tax Act, Chapter 206. However the BVI Business Companies Act 2004 provides a general exemption from the requirements of the British Virgin Income Tax Act, Chapter 206 for:

?所有的英屬維爾京群島商業(yè)公司
? All BVI business companies

?所有股息，利息，租金，特許權(quán)使用費(fèi)，賠償由公司支付的其他款項(xiàng)
? All dividend, interest, rental, royalties, compensation and other amounts paid by a company

?所有通過一個(gè)商業(yè)公司的債務(wù)和股權(quán)實(shí)現(xiàn)的資本利得。
? All capital gains realised with respect to any shares, debt obligations of a business company.

此外，商業(yè)公司法規(guī)定，關(guān)于一個(gè)商業(yè)公司的任何股權(quán)、債務(wù)以及其他有價(jià)證券，房產(chǎn)、遺產(chǎn)、繼承、或贈(zèng)與稅率，征稅，關(guān)稅或其他稅收都不是應(yīng)付的。一個(gè)公司是免征印花稅的，除非該票據(jù)涉及在英屬維爾京群島土地的轉(zhuǎn)讓或擁有土地公司（位于英屬維爾京群島的土地）的有價(jià)證券的轉(zhuǎn)讓。
In addition, the Business Companies Act provides that no estate, inheritance, succession or gift tax rate, levy, duty or other charge is payable with respect to any shares, debt obligations or other securities of a business company. A company is exempt from stamp duty except where the instrument relates to the transfer of an interest in land in the BVI or the transfer of securities of a land owning company (the land situated in the BVI).

自2005年1月1日起，隨著英屬維爾京群島工資稅法2004生效，英屬維爾京群島對(duì)所有企業(yè)實(shí)體實(shí)行零稅率的所得稅制度。
Also since 1 January 2005, with the coming into force of the BVI Payroll Taxes Act 2004, the British Virgin Islands adopted a zero-rated income tax regime for all corporate entities.

然而，公司必須向英屬維爾京群島金融服務(wù)委員會(huì)支付初始的注冊(cè)費(fèi)和每年的牌照費(fèi)。目前的注冊(cè)費(fèi)為350美元（1100美元，如果該公司被授權(quán)發(fā)行超過50,000股），每年的牌照費(fèi)是350美元或1100美元，如果該公司被授權(quán)發(fā)行超過50,000股。
Companies must, however, pay an initial registration fee and an annual licence fee to the BVI Financial Services Commission. The current registration fee is US$350 (US$1,100 if the company is authorised to issue more than 50,000 shares) and the annual licence fee is $350 or US$1,100 if the company is authorised to issue more than 50,000 shares.

對(duì)運(yùn)營對(duì)象保密的公司初始注冊(cè)費(fèi)和每年的牌照費(fèi)是5000美元。
The initial registration fee and an annual licence fee for a restricted purpose company is US$5,000.

資本利得稅
CAPITAL GAINS TAXES

在英屬維爾京群島有沒有資本利得稅。
There is no capital gains tax in the BVI.

分支利潤稅
BRANCH PROFIT TAX

在英屬維爾京群島有沒有分支利潤稅。
There is no branch profit tax in the BVI.

其他稅項(xiàng)
OTHER TAXES

在英屬維爾京群島，印花稅只對(duì)房地產(chǎn)轉(zhuǎn)讓和在英屬維爾京群島擁有房地產(chǎn)的英屬維爾京群島公司股份的轉(zhuǎn)讓征收。印花稅率對(duì)本地人是4％、對(duì)非本地人是12％。其他憑證和轉(zhuǎn)讓的印花稅稅率變化范圍是從0.2％至5％。
In the BVI, stamp duty is imposed on transfer of real estate and the transfer of shares in a BVI company owning real estate in the BVI. The rate of stamp duty is 4% for belongers and 12% for non-belongers. The stamp duty on other instruments and transfers range from 0.2% to 5%.

進(jìn)口到英屬維爾京群島的商品，需征收高達(dá)20％的進(jìn)口稅。
Import duties are levied on goods imported into the BVI at rates up to 20%.

下面的表格總結(jié)了其他的應(yīng)付稅費(fèi)：
The following table summarises other fees payable:

英屬維爾京群島商業(yè)公司每年的牌照費(fèi)，按授權(quán)發(fā)行股份分：
Annual licence fees by BVI Business Companies with authorised share capital of:

　　　　　　　　　　　　　　　　　　　　　　　　　　　 　　　 每年（美元）

股本達(dá)到50000美元或等值外幣金額，或者授權(quán)發(fā)行達(dá)到50000股 　　350

股本超過50000美元或等值外幣金額，或者授權(quán)發(fā)行超過50000股 　　1100

一般銀行牌照　　　　　　　　　　　　　　　　　　　　　　　　　20000

一級(jí)限制類銀行牌照　　　　　　　　　　　　　　　　　　　　　　16000

二級(jí)限制類銀行牌照　　　　　　　　　　　　　　　　　　　　　　16000

保險(xiǎn)公司牌照　　　　　　　　　　　　　　　　　　　　　　　　　2000

一般信托牌照　　　　　　　　　　　　　　　　　　　　　　　　　10000

限制類信托牌照　　　　　　　　　　　　　　　　　　　　　　　　300

B.應(yīng)納稅所得額的確定
b. determination of taxable income

沒有收入或資本收益稅。也沒有遺產(chǎn)稅、繼承稅或贈(zèng)與稅。
There are no taxes on income or capital gains. There are no death duties, inheritance taxes or gift taxes.

C.涉外稅收減免
c. foreign tax relief

由于沒有雙重征稅安排，不適用稅收減免，因?yàn)樵谟倬S爾京群島不對(duì)收入征稅。
This is not applicable as there are no double tax arrangements because there is no taxation on income in the BVI.

D.企業(yè)集團(tuán)
d. corporate Groups

因?yàn)闆]有收入或資本利得稅，所以沒有集團(tuán)稅收減免的立法。
There is no group tax relief legislation as there are no taxes on income or capital gains.

E.關(guān)聯(lián)方交易
e. related party transaction

在英屬維爾京群島沒有轉(zhuǎn)讓定價(jià)或關(guān)聯(lián)方立法。
There is no transfer pricing or related party legislation in the BVI.

F.預(yù)提稅
f. withholding tax

對(duì)英屬維爾京群島商業(yè)公司支付的利息、股息或特許權(quán)使用費(fèi)沒有預(yù)提稅。然而，英屬維爾京群島（同其他附屬地一樣）已自2005年7月1日采用歐洲聯(lián)盟（歐盟）的儲(chǔ)蓄指令。已對(duì)向歐盟范圍內(nèi)居住的自然人支付的利息征收預(yù)提稅（稅率最初是15％，從2008年7月1日上升至20％）。預(yù)提稅不是強(qiáng)制性的，存款人可以通過向居住國當(dāng)局提供他們賬戶的全部信息來避免支付預(yù)提稅。
There is no withholding tax on interest, dividends or royalties paid by BVI business companies. However, the BVI (like other dependent territories) has applied the European Union (EU) Savings Directive since 1 July 2005. A withholding tax (initially 15%, rising to 20% from 1 July 2008) has been applied to interest payments to natural persons resident within the EU. The withholding tax is not compulsory in that a depositor can avoid paying the tax by instead providing full information about their account to the authorities within their country of residence.

G.外匯管制
G. exchange control

美元是在英屬維爾京群島的法定貨幣。對(duì)流入或流出英屬維爾京群島的美元資金或者美元和其他貨幣的轉(zhuǎn)換都沒有外匯管制或限制。
The US dollar is legal tender in the BVI. There is no exchange control or restriction on the movement of US dollar funds into or out of the BVI or on their conversion to other currencies.

H.個(gè)人所得稅
H. personal tax

自2005年1月1日起，遵從實(shí)行的英屬維爾京群島的2004年工資稅法，所得稅一直是0稅率。
Since 1 January 2005, income tax has been zero-rated following the introduction of the BVI Payroll Taxes Act 2004.

工資稅
PAYROLL TAX

每名在英屬維爾京群島進(jìn)行業(yè)務(wù)的雇主，在下列方面有責(zé)任支付工薪稅：
Every employer who carries on business in the BVI is liable to pay payroll tax in respect of:

（1）支付給每一位員工的薪酬
(1) Remuneration paid by them to every employee

（2）對(duì)完全或主要在英屬維爾京群島的員工或視為員工提供的服務(wù)，雇主向每個(gè)視為員工支付的薪酬，不論該薪酬是否在英屬維爾京群島支付。
(2) Deemed remuneration paid by them to every deemed employee for services rendered by the employee or deemed employee wholly or mainly in the BVI whether or not the remuneration is paid in the BVI.

個(gè)體經(jīng)營者也有責(zé)任對(duì)他們被視為的薪酬支付工資稅。在英屬維爾京群島進(jìn)行業(yè)務(wù)的合伙企業(yè)的合伙人被視為合伙企業(yè)的員工，如果合伙人向合伙企業(yè)提供了服務(wù)并分享了（與一般員工不同）合伙企業(yè)的收入。同樣地，在英屬維爾京群島進(jìn)行業(yè)務(wù)的公司的股東被視為公司的員工，如果股東向公司提供了服務(wù)并分享了（與一般員工不同）公司的收入。
A self-employed person is also liable to payroll tax on their deemed remuneration. A partner in a partnership carrying on business in the BVI is a deemed employee of that partnership if he renders services to the partnership and participates, otherwise than as employee, in the income of the partnership. Likewise, a shareholder in a company carrying on business in the BVI is a deemed employee of that company if he renders services to the company and participates, otherwise than as employee, in the income of the company.

薪酬的定義包括：工資、薪金、通過利潤分享計(jì)劃支付的款項(xiàng)、獎(jiǎng)金、退休金、遣散費(fèi)、住宅租金及其他類似收益。
Remuneration is defined to include wages, salaries, money paid through a profitsharing scheme, bonuses, gratuities, severance pay, residential rent and other benefits-in-kind.

工資稅的稅率取決于雇主是否是1類雇主或2類雇主。1類員工是較小的實(shí)體，在有關(guān)財(cái)政年度不超過以下臨界值：
The rate of payroll tax depends on whether the employer is a Class 1 Employer or a Class 2 Employer. Class 1 employees are smaller entities which does not exceed the following thresholds in the relevant financial year.

雇主類型　　　　　　　　　　　1類　　　　　　　　　　2類
Employer category 　　 　　　 　Class 1　　　　　　　　Class 2

工資　　　　　　　　　　　　　小于等于150000美元　　大于150000美元
Payroll

年?duì)I業(yè)額　　　　　　　　　　　小于等于300000美元　　大于300000美元
Annual turnover

員工數(shù)　　　　　　　　　　　　1~7個(gè)　　　　　　　　　8個(gè)或以上
Number of employees

占應(yīng)付工資稅薪酬的總比例　　　10%　　　　　　 　　　 14%
Total percentage applied to remuneration liable to payroll tax

雇主承擔(dān)的占應(yīng)付工資稅薪酬　　2%　　　　　　 　　　 　6%
的比例
Percentage applied to remuneration due by employer

員工承擔(dān)的占應(yīng)付工資稅薪酬　　8%　　　　　　 　　　 　8%
的比例
Percentage applied to remuneration due by employee

向雇員、視為雇員、個(gè)體經(jīng)營者支付的前10,000美元的實(shí)際薪酬是免稅的。
The first US$10,000 of actual remuneration paid to an employee, deemed employee or self-employed person is tax-exempt.

I.協(xié)定和非協(xié)定預(yù)提稅
i. treaty and non-treaty withholding taxes

英國與日本和瑞士的簽定的避免雙重征稅協(xié)定（DTAs）適用范圍已擴(kuò)展到英屬維爾京群島，盡管這些協(xié)定并沒有實(shí)際應(yīng)用。英屬維爾京群島最先執(zhí)行生效的是稅務(wù)信息交換協(xié)議（簡稱TIEAs）而不是DTAs。英屬維爾京群島已與下列國家簽訂了TIEAs：阿魯巴島，澳大利亞，中國，丹麥，法羅群島，芬蘭，法國，格陵蘭，冰島，愛爾蘭，荷蘭，荷屬安的列斯群島，新西蘭，挪威，瑞典，英國和美國。
The United Kingdom's double tax treaties (DTAs) with Japan and Switzerland have been extended to the BVI, although these treaties are not used in practice. The priority of the BVI has been to enter into Tax Information Exchange Agreements or TIEAs rather than DTAs. The BVI has entered into TIEAs with the following jurisdictions: Aruba, Australia, China, Denmark, Faroe Islands, Finland, France, Greenland, Iceland, Ireland, Netherlands, Netherlands Antilles, New Zealand, Norway, Sweden, United Kingdom, and the United States.