根西島稅收指南
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根西島稅收指南2011
Guernsey Tax Guide 2011
一、應(yīng)付稅項(xiàng)
A. TAXES PAYABLE
企業(yè)稅
COMPANY TAX
所有在根西島組建的企業(yè)或視作居民然后因此應(yīng)繳所得稅，或被給予納稅豁免權(quán)。
All companies incorporated in Guernsey are treated as either resident, and therefore chargeable to income tax, or given exempt status.
居民企業(yè)
RESIDENT COMPANIES
如果一企業(yè)是在根西島組建或在根西島進(jìn)行管理和控制的，則應(yīng)從企業(yè)稅計(jì)稅角度視其為居民企業(yè)。應(yīng)當(dāng)注意的是對(duì)企業(yè)的管理和控制需參考股份的所有權(quán)來(lái)確定，即一個(gè)非根西島注冊(cè)企業(yè)也會(huì)被視作居民假如其控股股東為根西島居民。
Companies are resident for corporation tax purposes if they are incorporated in Guernsey or are managed and controlled in Guernsey. It should be noted that management and control of a company is by reference to share ownership, such that a non-Guernsey registered company will be treated as resident if its controlling shareholder is Guernsey resident.
對(duì)于居民企業(yè)，到2007年12月31日為止所得稅率為20%。從2008年1月1日起企業(yè)的標(biāo)準(zhǔn)稅率減低至0%，雖然企業(yè)仍需為某些類(lèi)的根西島來(lái)源所得繳稅。由根西島內(nèi)的房地產(chǎn)開(kāi)發(fā)得到的所得或根西島內(nèi)的租賃所得按企業(yè)的較高稅率20%征稅。同時(shí)，由公共事業(yè)管理署所管理的公共事業(yè)的利潤(rùn)也需按20%的稅率繳稅。從某些銀行活動(dòng)以及提供信用工具所獲得的利潤(rùn)按企業(yè)的中間稅率10%征稅。
For resident companies, the income tax rate was 20% until 31 December 2007. From 1 January 2008 the company standard rate of tax has reduced to 0% although certain types of Guernsey source income will continue to be taxed on companies. Income arising from Guernsey property development or Guernsey rental income will be taxable at the company higher rate of 20%. Also, the profits of utilities regulated by the Office of Utility Regulation are also subject to the 20% rate. Profits arising from certain banking activities and the provision of credit facilities are subject to tax at the company intermediate rate of 10%.
納稅年度從1月1日到12月31日，然而企業(yè)也可采用其自定結(jié)束日的納稅年度。從2006年1月1日起，營(yíng)業(yè)利潤(rùn)以當(dāng)年為基礎(chǔ)征稅。稅款應(yīng)分兩期于應(yīng)繳年度的6月30日和12月31日，或如果估定金額的公布時(shí)間晚于上述繳費(fèi)時(shí)間則應(yīng)于公布后的30天繳付稅款。納稅申報(bào)單于每年的一月初發(fā)出，并且應(yīng)同時(shí)提交損益賬戶(hù)以及企業(yè)在上年12月31日結(jié)束的通常會(huì)計(jì)期間內(nèi)的資產(chǎn)負(fù)債表的副本。如果到六月中旬還未提交納稅申報(bào)單的，則在上年數(shù)據(jù)的基礎(chǔ)上依商品零售價(jià)格指數(shù)而上漲后得到預(yù)算稅額。
The tax year runs from 1 January to 31 December although companies may adopt a year end of their choice. From 1 January 2006, business profits are assessed on a current year basis. Tax is payable in two instalments on 30 June and 31 December in the Year of Charge or 30 days following the issue of the assessment if issued after these dates. Tax returns are issued at the beginning of January each year and should be submitted along with a copy of the profit and loss account and the balance sheet of the company for the usual accounting period ending in the previous year to 31 December. Where returns have not been submitted by mid-June, an estimated assessment will be raised that is based on the previous year’s figures inflated by RPI.
免稅企業(yè)
EXEMPT COMPANIES
在2008年1月1日之前，由非居民實(shí)益擁有的根西島注冊(cè)企業(yè)可以在繳納了600根西島鎊的免稅年費(fèi)后要求免稅權(quán)。免稅企業(yè)無(wú)須為其來(lái)源于根西島外的所得繳納任何稅費(fèi)。根西島內(nèi)所有來(lái)源所產(chǎn)生的所得（除銀行存款利息）都需按20%的稅率繳納所得稅。自2008年1月1日起，廢除所有私有企業(yè)的免稅權(quán)。自那之后，所有的根西島注冊(cè)企業(yè)都從稅務(wù)角度上視作居民。不過(guò)，根西島的投資方案仍可要求免稅權(quán)。
Prior to 1 January 2008, Guernsey registered companies which were beneficially owned by non-residents were able to claim exempt status by payment of an annual exemption fee of ￡600. Exempt companies pay no tax on income from sources outside Guernsey. Income arising from any source in Guernsey was subject to income tax (except for bank deposit interest) at the rate of 20%. With effect from 1 January 2008, exempt status was abolished for all privately owned companies. Thereafter, all Guernsey registered companies will be treated as resident for taxation purposes. Guernsey investment schemes, however, are still able to claim exempt status.
國(guó)際企業(yè)
INTERNATIONAL COMPANIES
從2008年1月1日起，廢除國(guó)際商業(yè)企業(yè)身份。在2008年之前，國(guó)際商業(yè)企業(yè)為一個(gè)在根西島管理控制、完全由非居民所有、且雖然專(zhuān)門(mén)同非居民交易或安排非居民間的交易活動(dòng)，卻可在根西島有實(shí)際存在的一個(gè)企業(yè)。雖然該企業(yè)常駐于根西島，但不需按20%的平常稅率繳稅。相反，它可自選一經(jīng)稅務(wù)當(dāng)局同意的大于0%但不超過(guò)30%的稅率，其應(yīng)繳最少稅費(fèi)為1,000根西島鎊。鑒于稅率可高達(dá)30%，企業(yè)可選擇一個(gè)可以滿(mǎn)足大部分國(guó)家與受控外國(guó)企業(yè)和反避稅相關(guān)的法規(guī)條件的稅率。
With effect from 1 January 2008, International Business Company Status (IBC) is abolished. Prior to 2008, an IBC was a company managed and controlled in Guernsey, wholly owned by non-residents and, although trading exclusively with, or arranging for trading operations between non-residents, a real presence could be demonstrated in Guernsey. Although the company was resident in Guernsey, it was not subject to the usual 20% tax. Instead, it was able to choose a rate that was above zero and not more than 30% to be agreed with the Guernsey tax authorities subject to a minimum tax charge of ￡1,000. As the rate of tax was capable of reaching 30%, a company could be subject to tax at a rate satisfying the controlled foreign company and anti-avoidance legislation of many countries.
受保護(hù)單元公司
PROTECTED CELL COMPANIES
2007年間，推行了相關(guān)立法以促進(jìn)受保護(hù)單元公司的創(chuàng)立。根據(jù)該立法，公司的一個(gè)別單元的投資者和債權(quán)人不會(huì)受到其他單元的負(fù)債（包括利潤(rùn)中的應(yīng)付稅款）影響。單獨(dú)計(jì)算各單元的應(yīng)稅利潤(rùn)，按照公司組織章程或其他對(duì)公司有影響的有關(guān)協(xié)定中規(guī)劃的安排來(lái)分配各單元的利潤(rùn)及虧損。調(diào)整后的稅損按照各獨(dú)立單元在相關(guān)虧損中所應(yīng)承擔(dān)的部分進(jìn)行分配，雖然是可以選擇放棄虧損以同其他單元的利潤(rùn)相抵銷(xiāo)。
During 1997, legislation was introduced to facilitate the creation of protected cell companies. Under the legislation, investors in, and creditors of, one particular cell of the company are protected from the liabilities (including the tax liability attributable to the profits) of other cells. The taxable profits of each cell are computed separately, with the profits and losses being apportioned between the cells in accordance with arrangements set out in the articles of association of the company or other relevant agreements affecting the company. Tax adjusted losses are allocated to individual cells in accordance with the liability for those losses concerned, although it should be possible to elect to surrender the loss against the profits of other cells.
專(zhuān)業(yè)自保公司
CAPTIVE INSURANCE COMPANIES
到2007年12月為止，對(duì)海外控制的專(zhuān)業(yè)自保公司有特殊的稅務(wù)規(guī)定。在根西島對(duì)專(zhuān)業(yè)自保公司有三種稅收方式。可對(duì)專(zhuān)業(yè)自保公司按應(yīng)稅凈利潤(rùn)的20%征稅并且可根據(jù)所保留的賠付款的比例來(lái)推遲一部分的應(yīng)繳稅費(fèi)。或者，它可選擇按比例增減法為除其根西島以外保險(xiǎn)業(yè)務(wù)活動(dòng)產(chǎn)生的所得之外的所得繳稅。另一個(gè)辦法是選擇成為一個(gè)免稅企業(yè)，在此情況下需繳納600根西島鎊的年費(fèi)。這些選項(xiàng)于2008年1月1日起正式停止使用，從該日起公司按0%納稅除非收到的所得應(yīng)按10%或20%的稅率納稅。
Until December 2007 there were special rules for the taxation of overseas controlled captive insurance companies. There were three methods of taxation of captives in Guernsey. The captive insurance company could be assessed at 20% on net taxable profits and could postpone part of the tax due in accordance with the proportion of claims reserved. Alternatively, it could elect to be taxed on a sliding scale basis with income derived from underwriting activities outside Guernsey being excluded. The other alternative was to elect to be an exempt company in which case it would pay an annual fee of ￡600. These options ceased to apply with effect from 1 January 2008 and from this date companies are taxed at 0% unless in receipt of income taxable at either the 10% or 20% rates.
“零十稅制”的變更
“ZERO 10” CHANGES
由非根西島居民股東所有且無(wú)根西島來(lái)源應(yīng)稅所得的企業(yè)不需要向根西島政府提交年度財(cái)務(wù)報(bào)告并且無(wú)根西島納稅義務(wù)。對(duì)于有根西島居民股東的貿(mào)易企業(yè)，在貿(mào)易利潤(rùn)分配給其根西島居民股東之前不會(huì)形成根西島納稅義務(wù)。
Companies owned by non-Guernsey resident shareholders and which have no taxable Guernsey source of income will not be required to submit annual financial statements to the States of Guernsey and will have no Guernsey tax liability. For trading companies with Guernsey resident shareholders, no Guernsey tax liability will arise until trading profits are distributed to the Guernsey resident shareholders.
在進(jìn)行分配時(shí)，企業(yè)將作為股東的代理人按20%的個(gè)人一般稅率預(yù)提其稅費(fèi)。將有根西島居民股東的企業(yè)的投資所得視為會(huì)被分配給根西島居民股東并按此征稅。同樣的企業(yè)需作為代理人替股東繳稅。某些反避稅措施意味著“觸發(fā)事件”將導(dǎo)致未分配利潤(rùn)被征稅。所謂“觸發(fā)事件”實(shí)質(zhì)上為股份處理、停止經(jīng)營(yíng)或股東變?yōu)榉蔷用瘛Ｉ鲜銮闆r不適用于做出一個(gè)不可撤銷(xiāo)決定要每年最少分配其65%利潤(rùn)的企業(yè)。
On making a distribution, the company will act as agent for the shareholder and will withhold tax at the individual standard rate of 20%. Investment income arising to companies with Guernsey resident shareholders will be deemed to be distributed to Guernsey resident shareholders who will be charged accordingly. Again the company will be required to pay tax as agent for the shareholder. Certain anti-avoidance measures mean that “trigger events” will result in undistributed profits being charged to tax. These “trigger events” are essentially share disposal, the cessation of business or the shareholder becoming non-resident. They will not apply if the company has made an irrevocable election to distribute at least 65% of its profits annually.
資產(chǎn)利得稅
CAPITAL GAINS TAX
根西島無(wú)資產(chǎn)利得稅。
There is no capital gains tax in Guernsey.
分支機(jī)構(gòu)利潤(rùn)稅
BRANCH PROFITS TAX
根西島無(wú)分支機(jī)構(gòu)利潤(rùn)稅。
There is no branch profits tax in Guernsey.
銷(xiāo)售稅/增值稅
SALES TAX/VALUE ADDED TAX (VAT)
根西島無(wú)銷(xiāo)售稅或增值稅。
There is no sales tax or VAT in Guernsey.
附加福利稅
FRINGE BENEFITS TAX
實(shí)物福利應(yīng)向雇員在接收福利如食品供給、免租住宿、以及企業(yè)機(jī)動(dòng)車(chē)輛的私用征稅。對(duì)實(shí)物福利的征稅可由雇主或雇員支付。
Benefits in kind are taxable on employees who receive benefits such as the provision of food, rent-free accommodation, and private use of a company motor vehicle. The tax on benefits in kind can be paid either by the employer or the employee.
地方稅項(xiàng)
LOCAL TAXES
僅征收國(guó)家級(jí)別的稅賦。
Taxes are levied on a state level only.
二、應(yīng)稅所得的確認(rèn)
B. DETERMINATION OF TAXABLE INCOME
企業(yè)的應(yīng)稅所得通過(guò)確定可納稅所得而后減去可扣除項(xiàng)來(lái)確認(rèn)。一般而言，只有全部是因經(jīng)營(yíng)需要而花費(fèi)的費(fèi)用才可予以扣除。下列類(lèi)別適用特殊規(guī)定。
The taxable income of a company is determined by ascertaining assessable income and then subtracting all allowable deductions. Generally, to be deductible, expenditure must be wholly and exclusively expended for the purposes of the business. Special rules apply in respect of the categories listed below.
折舊
DEPRECIATION
資本項(xiàng)目的折舊不可進(jìn)行扣除。不過(guò)，可用余額遞減法計(jì)算年度免稅額，折舊率如下：
No deduction is permitted in respect of depreciation on capital items. However, annual allowances, calculated using the reducing-balance method, are allowed as follows:
? 建筑物 – 1.25%
? buildings – 1.25%
? 廠房和機(jī)器 – 20%
?plant and machinery – 20%
? 機(jī)動(dòng)車(chē)輛 – 25%（僅限于2006年1月1日后所購(gòu)置車(chē)輛的前19,900根西島鎊）
?motor vehicles – 25% (restricted to first ￡19,900 for vehicles purchased on or after 1 January 2006)
? 其他各項(xiàng)目也可按指定折舊率來(lái)攤銷(xiāo)
? various other items can also be written off at specified rates.
處理參與經(jīng)營(yíng)活動(dòng)且有年度免稅額的資產(chǎn)，會(huì)在銷(xiāo)售收益少于或多于原始成本減所給免稅額后的金額時(shí)會(huì)相應(yīng)產(chǎn)生結(jié)余免稅額或費(fèi)用。
Where assets used within a business and on which annual allowances have been granted are disposed of, a balancing allowance or charge will arise where the sale proceeds are less than or exceed the original cost net of allowances given.
存貨
STOCK/INVENTORY
一年年初時(shí)所有手頭上的待銷(xiāo)存貨和以及當(dāng)年年末時(shí)所有手頭上的待銷(xiāo)存貨都需在確定應(yīng)稅所得時(shí)考慮在內(nèi)。雖然根西島的立法未涵蓋存貨的計(jì)價(jià)，但所得稅當(dāng)局會(huì)參照英國(guó)制定的準(zhǔn)則。因此，可接受的存貨計(jì)價(jià)法包括先進(jìn)先出法和平均成本法但沒(méi)有后進(jìn)先出法。
All trading stock on hand at the beginning of the year and all trading stock on hand at the end of that year must be taken into account in determining taxable income. Although there is no Guernsey legislation covering the valuation of stock, the income tax authority would follow principles established in the UK. Therefore, the acceptable methods of valuing inventory include FIFO and average cost but not LIFO.
股息
DIVIDENDS
到2007年12月31日為止，居民企業(yè)從另一居民企業(yè)接收股息需要繳稅。不過(guò)，這些企業(yè)都有稅收抵免所以使其在事實(shí)上免予繳稅。（從2007年以后 的利潤(rùn)中所支付股息的處理方法見(jiàn)上文“零十稅制的變更”）。從一英國(guó)居民企業(yè)收到的股息不享受雙重征稅優(yōu)惠，因此接收者按所收到的凈額繳稅。接收的外國(guó)股息可以得到單邊稅收優(yōu)惠按以下結(jié)果中較小的計(jì)算：
Until 31 December 2007, dividends received by resident companies from other resident companies were chargeable to tax. However, they carried with them a tax credit making them effectively tax free (for the treatment of dividends payable out of post 2007 profits see “Zero 10 changes” above). Dividends received from a UK resident company do not qualify for double tax relief and recipients are, therefore, taxed on the net amount received. Foreign dividends received qualify for unilateral tax relief which is calculated by applying the lesser of:
(i) 根西島實(shí)際稅率的四分之三；或
(i) three quarters of the Guernsey effective rate or
(ii) 按外國(guó)有效稅率，最大到帶入計(jì)算的外國(guó)所得的補(bǔ)償額。
(ii) the foreign effective rate up to the amount of the grossed up foreign income brought into charge.
當(dāng)股息從已繳稅所得中支付時(shí)，此股息付款不可于計(jì)稅時(shí)扣除。
As dividends are paid out of taxed income, a deduction is not available for tax purposes for the payment of dividends.
利息扣除
INTEREST DEDUCTIONS
當(dāng)利息關(guān)聯(lián)于經(jīng)營(yíng)活動(dòng)中所借的錢(qián)款，可以予以扣除。
Interest is deductible to the extent that it relates to monies borrowed for the purpose of the business.
虧損
LOSSES
虧損在所有權(quán)和經(jīng)營(yíng)繼續(xù)的前提下可以無(wú)限向后結(jié)轉(zhuǎn)。虧損不得向前退結(jié)多于一年。
Losses can be carried forward indefinitely provided there is continuity of ownership and trade. Losses cannot be carried back for more than one year.
三、外國(guó)稅收優(yōu)惠
C. FOREIGN TAX RELIEF
根西島同英國(guó)和澤西島簽有避免雙重征稅協(xié)定。除所收股息（見(jiàn)上文）和債券利息之外，雙重稅收優(yōu)惠適用于所有源頭扣稅的所得。鑒于其有關(guān)稅收交換協(xié)定的談判，根西島同以下國(guó)家就針對(duì)所得問(wèn)題的有限避免雙重稅收協(xié)定開(kāi)始了相互協(xié)商程序：
Guernsey has double taxation agreements with the United Kingdom and Jersey. Excluding dividends received (see above), and debenture interest, double taxation relief is available on all other income taxed at source. Associated with its negotiations in relation to Tax Information Exchange Agreements, Guernsey has entered into limited double taxation arrangements relating to income, and mutual agreement procedures with:
澳大利亞 冰島
丹麥 新西蘭
法羅群島 挪威
芬蘭 愛(ài)爾蘭共和國(guó)
格陵蘭 瑞典
單邊優(yōu)惠適用于上述國(guó)家以外國(guó)家來(lái)源的所得，包括已經(jīng)預(yù)提稅款的股息（見(jiàn)上文“股息”）。
稅收信息交換協(xié)定（TIEAS）
根西島同以下國(guó)家簽署了稅收信息交換協(xié)定：
澳大利亞
德國(guó)
挪威
美國(guó)
中國(guó)
希臘
葡萄牙
丹麥
格陵蘭
愛(ài)爾蘭共和國(guó)
法羅群島
冰島
圣馬力諾
芬蘭
荷蘭
瑞典
法國(guó)
新西蘭
英國(guó)
四、企業(yè)集團(tuán)
在1996年間，通過(guò)了立法準(zhǔn)許集團(tuán)內(nèi)企業(yè)間虧損減免的轉(zhuǎn)移并且適用于所有于1992年1月1日或之后結(jié)束的會(huì)計(jì)期間。從虧損減免角度而言，組建集團(tuán)需要其中一個(gè)企業(yè)實(shí)益擁有另一企業(yè)90%或以上資產(chǎn)，或它們各被另一企業(yè)或個(gè)人實(shí)益擁有90%或以上資產(chǎn)。
五、關(guān)聯(lián)方交易
根西島現(xiàn)無(wú)有關(guān)轉(zhuǎn)移定價(jià)或關(guān)聯(lián)方的立法。
六、預(yù)提稅
到2007年12月31日為止，要求從向非居民支付的股息中預(yù)提稅費(fèi)。英國(guó)企業(yè)可就潛在于企業(yè)利潤(rùn)之上的根西島稅收來(lái)要求英國(guó)單邊優(yōu)惠。從2008年1月1日起，不再對(duì)根西島企業(yè)支付給非居民股東的股息征收預(yù)提稅。
許多國(guó)家按其標(biāo)準(zhǔn)國(guó)稅率扣除預(yù)提稅項(xiàng)。根據(jù)新的零稅率企業(yè)稅制，企業(yè)從非根西島征稅的利潤(rùn)中支付的股息可不扣除根西島稅（前提是所受外國(guó)稅率為20%或以上）。
根據(jù)歐盟儲(chǔ)蓄稅法，在2011年6月31日之前，歐洲居民個(gè)人投資者有權(quán)利選擇是通過(guò)同其本國(guó)稅務(wù)當(dāng)局交換有關(guān)其存款所得的信息，或者接受扣除20%的預(yù)提稅以接收其銀行總利息。自2011年7月1日起，不再有稅收保留額選項(xiàng)而強(qiáng)制進(jìn)行信息交換。
自2008年1月1日起，根西島的租金所得應(yīng)按20%的稅率繳納預(yù)提稅無(wú)論房東的稅務(wù)居留資格如何。同時(shí)，從根西島房地產(chǎn)開(kāi)發(fā)而產(chǎn)生的土地所有者的利潤(rùn)按20%的稅率繳稅。
七、外匯管控
外匯管控的要求于1987年已經(jīng)廢止。
八、個(gè)人稅
居住于根西島的個(gè)人需要繳納所得稅。居民和主要居住于此的個(gè)人應(yīng)就其來(lái)源于全世界的所得繳稅。
到2009年12月31日為止，在根西島常駐但非主要居留于此的個(gè)人（遵照過(guò)渡性條款）應(yīng)為其根西島來(lái)源所得以及其他所有帶入島內(nèi)的根西島以外來(lái)源所得繳稅。自2010年1月1日起，在根西島常駐但不主要居留于此的個(gè)人（見(jiàn)下文）可以選擇每年繳納25,000根西島鎊的最低稅費(fèi)，前提是其根西島來(lái)源所得未超過(guò)125,000根西島鎊。如果其根西島來(lái)源所得超過(guò)此數(shù)額，那么稅費(fèi)也將相應(yīng)增加。個(gè)人無(wú)外國(guó)來(lái)源所得和根西島的存款利息的納稅義務(wù)。如果個(gè)人全球所得的應(yīng)繳稅費(fèi)低于最低額25,000根西島鎊，那么納稅人可以選擇按較低的數(shù)額繳稅。已婚夫婦同單身人士一樣適用同樣的最低額。
從2006年1月1日起，對(duì)稅務(wù)居留資格的規(guī)則進(jìn)行了簡(jiǎn)化。唯一的考察標(biāo)準(zhǔn)即為在根西島逗留的天數(shù)。一個(gè)人將被視作居民如果其于一日歷年間在根西島逗留91天或以上，或者此人于任一日歷年間在根西島逗留35天或以上且在該日歷年的之前四年間在根西島逗留了356天或以上。
從2006年1月1日起，如一常駐個(gè)人于一日歷年內(nèi)在根西島逗留182天或以上，或者其于一日歷年內(nèi)在根西島逗留91天或以上且在之前四個(gè)日歷年內(nèi)至少有730天是逗留于根西島的，那么該常駐個(gè)人將視作主要居留于根西島。如一個(gè)人于一日歷年間在根西島至少逗留了91天且于該日歷年間無(wú)其他逗留期間在91天或以上的地區(qū)，那么該個(gè)人也將被視作主要居留于根西島。
可納稅所得在減去準(zhǔn)予扣除項(xiàng)后需繳納所得稅。可納稅所得包括營(yíng)業(yè)所得、雇傭所得、股息、租金及所收利息。
準(zhǔn)予扣除項(xiàng)包括給專(zhuān)業(yè)團(tuán)體和科學(xué)協(xié)會(huì)的費(fèi)用及會(huì)費(fèi)、養(yǎng)老金計(jì)劃繳費(fèi)、退休年金保費(fèi)、某些類(lèi)型的利息、包括租賃財(cái)產(chǎn)的按揭費(fèi)以及一筆按揭前400,000根西島鎊按揭款的利息在內(nèi)的費(fèi)用。同時(shí)向注冊(cè)慈善機(jī)構(gòu)的簽約承諾捐款提供減免。
所有受雇的納稅人和董事都由其雇主按照雇員繳稅計(jì)劃的規(guī)定從其薪金或工資中計(jì)提分期稅款。自雇個(gè)人及無(wú)薪金或工資所得的個(gè)人每年分兩期于6月30日和12月31日支付其應(yīng)繳稅款。支付給非居民董事的費(fèi)用無(wú)根西島納稅義務(wù)。
在一日歷年間主要居留于根西島的個(gè)人，可根據(jù)各自的個(gè)人情況所適用的個(gè)人津貼在該日歷年按標(biāo)準(zhǔn)費(fèi)率享受所得稅減免。
根西島居民個(gè)人的應(yīng)繳稅款限額
自2008年1月1日起，對(duì)根西島居民個(gè)人應(yīng)交稅款的數(shù)額設(shè)定了限度。限額為250,000根西島鎊但僅適用于外國(guó)來(lái)源所得以及根西島存款利息。從2009年1月1日起，這一限額減至100,000根西島鎊。同時(shí)，為限制有關(guān)于其他根西島來(lái)源所得的應(yīng)繳稅費(fèi)還采用一個(gè)100,000根西島鎊的附加限額。對(duì)已婚夫婦適用同樣的限額。
個(gè)人津貼
一個(gè)人在一日歷年所應(yīng)得的個(gè)人津貼總額需從其應(yīng)繳所得稅的所得總額中扣除，而后該差額應(yīng)按20%的標(biāo)準(zhǔn)稅率征稅。
當(dāng)所得應(yīng)當(dāng)繳稅時(shí)，2011年所適用的主要個(gè)人津貼如下：
單身人士 9,050根西島鎊（年齡在64歲或以上的為10,700根西島鎊）
已婚夫婦 18,100根西島鎊（其中一人年齡在64歲或以上的為19,750根西島鎊，兩人年齡都在64歲或以上的21,400根西島鎊）
受扶養(yǎng)親屬津貼 2,900根西島鎊
子女費(fèi)用津貼（一般針對(duì)單親） 6,150根西島鎊
養(yǎng)老金制度 – 根西島居民
根西島稅收法規(guī)準(zhǔn)許簡(jiǎn)歷自治形式的養(yǎng)老金制度稱(chēng)之為退休年金信托制度。計(jì)劃的繳費(fèi)者，可以是居民或是非居民，能夠?qū)︷B(yǎng)老基金的投資產(chǎn)生影響，并且在基金有正常商業(yè)回報(bào)和有效保障的前提下可從中最多取得基金25%份額的借款。對(duì)于年齡在50歲到75歲的退休者，受托人在向保險(xiǎn)公司購(gòu)買(mǎi)年金保險(xiǎn)時(shí)無(wú)需任何必要條件。受托人可以直接從信托基金中支付年金。該年費(fèi)按根西島普通稅率繳稅。所有在受益人死亡時(shí)剩余的信托基金隨后按該信托基金的條款在家庭成員之間進(jìn)行分配。
這類(lèi)養(yǎng)老金協(xié)定也可確立為資格認(rèn)可的海外退休金計(jì)劃（QROPS）。
在本指南編寫(xiě)之時(shí)，給予津貼領(lǐng)取更大靈活性的立法已經(jīng)起草。該法將準(zhǔn)許一次性提取基金總額30%的款額。當(dāng)基金是由根西島減免課稅的繳費(fèi)所產(chǎn)生的時(shí)，免稅基礎(chǔ)會(huì)限制在一固定數(shù)額，目前為165,000根西島鎊。最早可于50歲起就開(kāi)始提取津貼但最晚不得晚于75歲。不必在開(kāi)始提取津貼之時(shí)即刻退休，且一次性的提取款項(xiàng)也不再同年金發(fā)放的開(kāi)始相關(guān)聯(lián)。
繳費(fèi)的稅收減免適用于繳費(fèi)者所收到的任何來(lái)源的所得，最高限額在每年35,000到50,000根西島鎊之間（在編寫(xiě)之時(shí)減免標(biāo)準(zhǔn)仍待確定）。
養(yǎng)老金制度 – 非根西島居民
僅針對(duì)非居民的養(yǎng)老金制度也可按根西島法律來(lái)確立。這類(lèi)制度提供積累無(wú)任何根西島所得稅納稅義務(wù)的財(cái)富的方法。根據(jù)根西島稅法s.40(ee)，制度中隨后支付的津貼同樣無(wú)任何根西島納稅義務(wù)。
Guernsey Tax Guide 2011
一、應(yīng)付稅項(xiàng)
A. TAXES PAYABLE
企業(yè)稅
COMPANY TAX
所有在根西島組建的企業(yè)或視作居民然后因此應(yīng)繳所得稅，或被給予納稅豁免權(quán)。
All companies incorporated in Guernsey are treated as either resident, and therefore chargeable to income tax, or given exempt status.
居民企業(yè)
RESIDENT COMPANIES
如果一企業(yè)是在根西島組建或在根西島進(jìn)行管理和控制的，則應(yīng)從企業(yè)稅計(jì)稅角度視其為居民企業(yè)。應(yīng)當(dāng)注意的是對(duì)企業(yè)的管理和控制需參考股份的所有權(quán)來(lái)確定，即一個(gè)非根西島注冊(cè)企業(yè)也會(huì)被視作居民假如其控股股東為根西島居民。
Companies are resident for corporation tax purposes if they are incorporated in Guernsey or are managed and controlled in Guernsey. It should be noted that management and control of a company is by reference to share ownership, such that a non-Guernsey registered company will be treated as resident if its controlling shareholder is Guernsey resident.
對(duì)于居民企業(yè)，到2007年12月31日為止所得稅率為20%。從2008年1月1日起企業(yè)的標(biāo)準(zhǔn)稅率減低至0%，雖然企業(yè)仍需為某些類(lèi)的根西島來(lái)源所得繳稅。由根西島內(nèi)的房地產(chǎn)開(kāi)發(fā)得到的所得或根西島內(nèi)的租賃所得按企業(yè)的較高稅率20%征稅。同時(shí)，由公共事業(yè)管理署所管理的公共事業(yè)的利潤(rùn)也需按20%的稅率繳稅。從某些銀行活動(dòng)以及提供信用工具所獲得的利潤(rùn)按企業(yè)的中間稅率10%征稅。
For resident companies, the income tax rate was 20% until 31 December 2007. From 1 January 2008 the company standard rate of tax has reduced to 0% although certain types of Guernsey source income will continue to be taxed on companies. Income arising from Guernsey property development or Guernsey rental income will be taxable at the company higher rate of 20%. Also, the profits of utilities regulated by the Office of Utility Regulation are also subject to the 20% rate. Profits arising from certain banking activities and the provision of credit facilities are subject to tax at the company intermediate rate of 10%.
納稅年度從1月1日到12月31日，然而企業(yè)也可采用其自定結(jié)束日的納稅年度。從2006年1月1日起，營(yíng)業(yè)利潤(rùn)以當(dāng)年為基礎(chǔ)征稅。稅款應(yīng)分兩期于應(yīng)繳年度的6月30日和12月31日，或如果估定金額的公布時(shí)間晚于上述繳費(fèi)時(shí)間則應(yīng)于公布后的30天繳付稅款。納稅申報(bào)單于每年的一月初發(fā)出，并且應(yīng)同時(shí)提交損益賬戶(hù)以及企業(yè)在上年12月31日結(jié)束的通常會(huì)計(jì)期間內(nèi)的資產(chǎn)負(fù)債表的副本。如果到六月中旬還未提交納稅申報(bào)單的，則在上年數(shù)據(jù)的基礎(chǔ)上依商品零售價(jià)格指數(shù)而上漲后得到預(yù)算稅額。
The tax year runs from 1 January to 31 December although companies may adopt a year end of their choice. From 1 January 2006, business profits are assessed on a current year basis. Tax is payable in two instalments on 30 June and 31 December in the Year of Charge or 30 days following the issue of the assessment if issued after these dates. Tax returns are issued at the beginning of January each year and should be submitted along with a copy of the profit and loss account and the balance sheet of the company for the usual accounting period ending in the previous year to 31 December. Where returns have not been submitted by mid-June, an estimated assessment will be raised that is based on the previous year’s figures inflated by RPI.
免稅企業(yè)
EXEMPT COMPANIES
在2008年1月1日之前，由非居民實(shí)益擁有的根西島注冊(cè)企業(yè)可以在繳納了600根西島鎊的免稅年費(fèi)后要求免稅權(quán)。免稅企業(yè)無(wú)須為其來(lái)源于根西島外的所得繳納任何稅費(fèi)。根西島內(nèi)所有來(lái)源所產(chǎn)生的所得（除銀行存款利息）都需按20%的稅率繳納所得稅。自2008年1月1日起，廢除所有私有企業(yè)的免稅權(quán)。自那之后，所有的根西島注冊(cè)企業(yè)都從稅務(wù)角度上視作居民。不過(guò)，根西島的投資方案仍可要求免稅權(quán)。
Prior to 1 January 2008, Guernsey registered companies which were beneficially owned by non-residents were able to claim exempt status by payment of an annual exemption fee of ￡600. Exempt companies pay no tax on income from sources outside Guernsey. Income arising from any source in Guernsey was subject to income tax (except for bank deposit interest) at the rate of 20%. With effect from 1 January 2008, exempt status was abolished for all privately owned companies. Thereafter, all Guernsey registered companies will be treated as resident for taxation purposes. Guernsey investment schemes, however, are still able to claim exempt status.
國(guó)際企業(yè)
INTERNATIONAL COMPANIES
從2008年1月1日起，廢除國(guó)際商業(yè)企業(yè)身份。在2008年之前，國(guó)際商業(yè)企業(yè)為一個(gè)在根西島管理控制、完全由非居民所有、且雖然專(zhuān)門(mén)同非居民交易或安排非居民間的交易活動(dòng)，卻可在根西島有實(shí)際存在的一個(gè)企業(yè)。雖然該企業(yè)常駐于根西島，但不需按20%的平常稅率繳稅。相反，它可自選一經(jīng)稅務(wù)當(dāng)局同意的大于0%但不超過(guò)30%的稅率，其應(yīng)繳最少稅費(fèi)為1,000根西島鎊。鑒于稅率可高達(dá)30%，企業(yè)可選擇一個(gè)可以滿(mǎn)足大部分國(guó)家與受控外國(guó)企業(yè)和反避稅相關(guān)的法規(guī)條件的稅率。
With effect from 1 January 2008, International Business Company Status (IBC) is abolished. Prior to 2008, an IBC was a company managed and controlled in Guernsey, wholly owned by non-residents and, although trading exclusively with, or arranging for trading operations between non-residents, a real presence could be demonstrated in Guernsey. Although the company was resident in Guernsey, it was not subject to the usual 20% tax. Instead, it was able to choose a rate that was above zero and not more than 30% to be agreed with the Guernsey tax authorities subject to a minimum tax charge of ￡1,000. As the rate of tax was capable of reaching 30%, a company could be subject to tax at a rate satisfying the controlled foreign company and anti-avoidance legislation of many countries.
受保護(hù)單元公司
PROTECTED CELL COMPANIES
2007年間，推行了相關(guān)立法以促進(jìn)受保護(hù)單元公司的創(chuàng)立。根據(jù)該立法，公司的一個(gè)別單元的投資者和債權(quán)人不會(huì)受到其他單元的負(fù)債（包括利潤(rùn)中的應(yīng)付稅款）影響。單獨(dú)計(jì)算各單元的應(yīng)稅利潤(rùn)，按照公司組織章程或其他對(duì)公司有影響的有關(guān)協(xié)定中規(guī)劃的安排來(lái)分配各單元的利潤(rùn)及虧損。調(diào)整后的稅損按照各獨(dú)立單元在相關(guān)虧損中所應(yīng)承擔(dān)的部分進(jìn)行分配，雖然是可以選擇放棄虧損以同其他單元的利潤(rùn)相抵銷(xiāo)。
During 1997, legislation was introduced to facilitate the creation of protected cell companies. Under the legislation, investors in, and creditors of, one particular cell of the company are protected from the liabilities (including the tax liability attributable to the profits) of other cells. The taxable profits of each cell are computed separately, with the profits and losses being apportioned between the cells in accordance with arrangements set out in the articles of association of the company or other relevant agreements affecting the company. Tax adjusted losses are allocated to individual cells in accordance with the liability for those losses concerned, although it should be possible to elect to surrender the loss against the profits of other cells.
專(zhuān)業(yè)自保公司
CAPTIVE INSURANCE COMPANIES
到2007年12月為止，對(duì)海外控制的專(zhuān)業(yè)自保公司有特殊的稅務(wù)規(guī)定。在根西島對(duì)專(zhuān)業(yè)自保公司有三種稅收方式。可對(duì)專(zhuān)業(yè)自保公司按應(yīng)稅凈利潤(rùn)的20%征稅并且可根據(jù)所保留的賠付款的比例來(lái)推遲一部分的應(yīng)繳稅費(fèi)。或者，它可選擇按比例增減法為除其根西島以外保險(xiǎn)業(yè)務(wù)活動(dòng)產(chǎn)生的所得之外的所得繳稅。另一個(gè)辦法是選擇成為一個(gè)免稅企業(yè)，在此情況下需繳納600根西島鎊的年費(fèi)。這些選項(xiàng)于2008年1月1日起正式停止使用，從該日起公司按0%納稅除非收到的所得應(yīng)按10%或20%的稅率納稅。
Until December 2007 there were special rules for the taxation of overseas controlled captive insurance companies. There were three methods of taxation of captives in Guernsey. The captive insurance company could be assessed at 20% on net taxable profits and could postpone part of the tax due in accordance with the proportion of claims reserved. Alternatively, it could elect to be taxed on a sliding scale basis with income derived from underwriting activities outside Guernsey being excluded. The other alternative was to elect to be an exempt company in which case it would pay an annual fee of ￡600. These options ceased to apply with effect from 1 January 2008 and from this date companies are taxed at 0% unless in receipt of income taxable at either the 10% or 20% rates.
“零十稅制”的變更
“ZERO 10” CHANGES
由非根西島居民股東所有且無(wú)根西島來(lái)源應(yīng)稅所得的企業(yè)不需要向根西島政府提交年度財(cái)務(wù)報(bào)告并且無(wú)根西島納稅義務(wù)。對(duì)于有根西島居民股東的貿(mào)易企業(yè)，在貿(mào)易利潤(rùn)分配給其根西島居民股東之前不會(huì)形成根西島納稅義務(wù)。
Companies owned by non-Guernsey resident shareholders and which have no taxable Guernsey source of income will not be required to submit annual financial statements to the States of Guernsey and will have no Guernsey tax liability. For trading companies with Guernsey resident shareholders, no Guernsey tax liability will arise until trading profits are distributed to the Guernsey resident shareholders.
在進(jìn)行分配時(shí)，企業(yè)將作為股東的代理人按20%的個(gè)人一般稅率預(yù)提其稅費(fèi)。將有根西島居民股東的企業(yè)的投資所得視為會(huì)被分配給根西島居民股東并按此征稅。同樣的企業(yè)需作為代理人替股東繳稅。某些反避稅措施意味著“觸發(fā)事件”將導(dǎo)致未分配利潤(rùn)被征稅。所謂“觸發(fā)事件”實(shí)質(zhì)上為股份處理、停止經(jīng)營(yíng)或股東變?yōu)榉蔷用瘛Ｉ鲜銮闆r不適用于做出一個(gè)不可撤銷(xiāo)決定要每年最少分配其65%利潤(rùn)的企業(yè)。
On making a distribution, the company will act as agent for the shareholder and will withhold tax at the individual standard rate of 20%. Investment income arising to companies with Guernsey resident shareholders will be deemed to be distributed to Guernsey resident shareholders who will be charged accordingly. Again the company will be required to pay tax as agent for the shareholder. Certain anti-avoidance measures mean that “trigger events” will result in undistributed profits being charged to tax. These “trigger events” are essentially share disposal, the cessation of business or the shareholder becoming non-resident. They will not apply if the company has made an irrevocable election to distribute at least 65% of its profits annually.
資產(chǎn)利得稅
CAPITAL GAINS TAX
根西島無(wú)資產(chǎn)利得稅。
There is no capital gains tax in Guernsey.
分支機(jī)構(gòu)利潤(rùn)稅
BRANCH PROFITS TAX
根西島無(wú)分支機(jī)構(gòu)利潤(rùn)稅。
There is no branch profits tax in Guernsey.
銷(xiāo)售稅/增值稅
SALES TAX/VALUE ADDED TAX (VAT)
根西島無(wú)銷(xiāo)售稅或增值稅。
There is no sales tax or VAT in Guernsey.
附加福利稅
FRINGE BENEFITS TAX
實(shí)物福利應(yīng)向雇員在接收福利如食品供給、免租住宿、以及企業(yè)機(jī)動(dòng)車(chē)輛的私用征稅。對(duì)實(shí)物福利的征稅可由雇主或雇員支付。
Benefits in kind are taxable on employees who receive benefits such as the provision of food, rent-free accommodation, and private use of a company motor vehicle. The tax on benefits in kind can be paid either by the employer or the employee.
地方稅項(xiàng)
LOCAL TAXES
僅征收國(guó)家級(jí)別的稅賦。
Taxes are levied on a state level only.
二、應(yīng)稅所得的確認(rèn)
B. DETERMINATION OF TAXABLE INCOME
企業(yè)的應(yīng)稅所得通過(guò)確定可納稅所得而后減去可扣除項(xiàng)來(lái)確認(rèn)。一般而言，只有全部是因經(jīng)營(yíng)需要而花費(fèi)的費(fèi)用才可予以扣除。下列類(lèi)別適用特殊規(guī)定。
The taxable income of a company is determined by ascertaining assessable income and then subtracting all allowable deductions. Generally, to be deductible, expenditure must be wholly and exclusively expended for the purposes of the business. Special rules apply in respect of the categories listed below.
折舊
DEPRECIATION
資本項(xiàng)目的折舊不可進(jìn)行扣除。不過(guò)，可用余額遞減法計(jì)算年度免稅額，折舊率如下：
No deduction is permitted in respect of depreciation on capital items. However, annual allowances, calculated using the reducing-balance method, are allowed as follows:
? 建筑物 – 1.25%
? buildings – 1.25%
? 廠房和機(jī)器 – 20%
?plant and machinery – 20%
? 機(jī)動(dòng)車(chē)輛 – 25%（僅限于2006年1月1日后所購(gòu)置車(chē)輛的前19,900根西島鎊）
?motor vehicles – 25% (restricted to first ￡19,900 for vehicles purchased on or after 1 January 2006)
? 其他各項(xiàng)目也可按指定折舊率來(lái)攤銷(xiāo)
? various other items can also be written off at specified rates.
處理參與經(jīng)營(yíng)活動(dòng)且有年度免稅額的資產(chǎn)，會(huì)在銷(xiāo)售收益少于或多于原始成本減所給免稅額后的金額時(shí)會(huì)相應(yīng)產(chǎn)生結(jié)余免稅額或費(fèi)用。
Where assets used within a business and on which annual allowances have been granted are disposed of, a balancing allowance or charge will arise where the sale proceeds are less than or exceed the original cost net of allowances given.
存貨
STOCK/INVENTORY
一年年初時(shí)所有手頭上的待銷(xiāo)存貨和以及當(dāng)年年末時(shí)所有手頭上的待銷(xiāo)存貨都需在確定應(yīng)稅所得時(shí)考慮在內(nèi)。雖然根西島的立法未涵蓋存貨的計(jì)價(jià)，但所得稅當(dāng)局會(huì)參照英國(guó)制定的準(zhǔn)則。因此，可接受的存貨計(jì)價(jià)法包括先進(jìn)先出法和平均成本法但沒(méi)有后進(jìn)先出法。
All trading stock on hand at the beginning of the year and all trading stock on hand at the end of that year must be taken into account in determining taxable income. Although there is no Guernsey legislation covering the valuation of stock, the income tax authority would follow principles established in the UK. Therefore, the acceptable methods of valuing inventory include FIFO and average cost but not LIFO.
股息
DIVIDENDS
到2007年12月31日為止，居民企業(yè)從另一居民企業(yè)接收股息需要繳稅。不過(guò)，這些企業(yè)都有稅收抵免所以使其在事實(shí)上免予繳稅。（從2007年以后 的利潤(rùn)中所支付股息的處理方法見(jiàn)上文“零十稅制的變更”）。從一英國(guó)居民企業(yè)收到的股息不享受雙重征稅優(yōu)惠，因此接收者按所收到的凈額繳稅。接收的外國(guó)股息可以得到單邊稅收優(yōu)惠按以下結(jié)果中較小的計(jì)算：
Until 31 December 2007, dividends received by resident companies from other resident companies were chargeable to tax. However, they carried with them a tax credit making them effectively tax free (for the treatment of dividends payable out of post 2007 profits see “Zero 10 changes” above). Dividends received from a UK resident company do not qualify for double tax relief and recipients are, therefore, taxed on the net amount received. Foreign dividends received qualify for unilateral tax relief which is calculated by applying the lesser of:
(i) 根西島實(shí)際稅率的四分之三；或
(i) three quarters of the Guernsey effective rate or
(ii) 按外國(guó)有效稅率，最大到帶入計(jì)算的外國(guó)所得的補(bǔ)償額。
(ii) the foreign effective rate up to the amount of the grossed up foreign income brought into charge.
當(dāng)股息從已繳稅所得中支付時(shí)，此股息付款不可于計(jì)稅時(shí)扣除。
As dividends are paid out of taxed income, a deduction is not available for tax purposes for the payment of dividends.
利息扣除
INTEREST DEDUCTIONS
當(dāng)利息關(guān)聯(lián)于經(jīng)營(yíng)活動(dòng)中所借的錢(qián)款，可以予以扣除。
Interest is deductible to the extent that it relates to monies borrowed for the purpose of the business.
虧損
LOSSES
虧損在所有權(quán)和經(jīng)營(yíng)繼續(xù)的前提下可以無(wú)限向后結(jié)轉(zhuǎn)。虧損不得向前退結(jié)多于一年。
Losses can be carried forward indefinitely provided there is continuity of ownership and trade. Losses cannot be carried back for more than one year.
三、外國(guó)稅收優(yōu)惠
C. FOREIGN TAX RELIEF
根西島同英國(guó)和澤西島簽有避免雙重征稅協(xié)定。除所收股息（見(jiàn)上文）和債券利息之外，雙重稅收優(yōu)惠適用于所有源頭扣稅的所得。鑒于其有關(guān)稅收交換協(xié)定的談判，根西島同以下國(guó)家就針對(duì)所得問(wèn)題的有限避免雙重稅收協(xié)定開(kāi)始了相互協(xié)商程序：
Guernsey has double taxation agreements with the United Kingdom and Jersey. Excluding dividends received (see above), and debenture interest, double taxation relief is available on all other income taxed at source. Associated with its negotiations in relation to Tax Information Exchange Agreements, Guernsey has entered into limited double taxation arrangements relating to income, and mutual agreement procedures with:
澳大利亞 冰島
丹麥 新西蘭
法羅群島 挪威
芬蘭 愛(ài)爾蘭共和國(guó)
格陵蘭 瑞典
單邊優(yōu)惠適用于上述國(guó)家以外國(guó)家來(lái)源的所得，包括已經(jīng)預(yù)提稅款的股息（見(jiàn)上文“股息”）。
稅收信息交換協(xié)定（TIEAS）
根西島同以下國(guó)家簽署了稅收信息交換協(xié)定：
澳大利亞
德國(guó)
挪威
美國(guó)
中國(guó)
希臘
葡萄牙
丹麥
格陵蘭
愛(ài)爾蘭共和國(guó)
法羅群島
冰島
圣馬力諾
芬蘭
荷蘭
瑞典
法國(guó)
新西蘭
英國(guó)
四、企業(yè)集團(tuán)
在1996年間，通過(guò)了立法準(zhǔn)許集團(tuán)內(nèi)企業(yè)間虧損減免的轉(zhuǎn)移并且適用于所有于1992年1月1日或之后結(jié)束的會(huì)計(jì)期間。從虧損減免角度而言，組建集團(tuán)需要其中一個(gè)企業(yè)實(shí)益擁有另一企業(yè)90%或以上資產(chǎn)，或它們各被另一企業(yè)或個(gè)人實(shí)益擁有90%或以上資產(chǎn)。
五、關(guān)聯(lián)方交易
根西島現(xiàn)無(wú)有關(guān)轉(zhuǎn)移定價(jià)或關(guān)聯(lián)方的立法。
六、預(yù)提稅
到2007年12月31日為止，要求從向非居民支付的股息中預(yù)提稅費(fèi)。英國(guó)企業(yè)可就潛在于企業(yè)利潤(rùn)之上的根西島稅收來(lái)要求英國(guó)單邊優(yōu)惠。從2008年1月1日起，不再對(duì)根西島企業(yè)支付給非居民股東的股息征收預(yù)提稅。
許多國(guó)家按其標(biāo)準(zhǔn)國(guó)稅率扣除預(yù)提稅項(xiàng)。根據(jù)新的零稅率企業(yè)稅制，企業(yè)從非根西島征稅的利潤(rùn)中支付的股息可不扣除根西島稅（前提是所受外國(guó)稅率為20%或以上）。
根據(jù)歐盟儲(chǔ)蓄稅法，在2011年6月31日之前，歐洲居民個(gè)人投資者有權(quán)利選擇是通過(guò)同其本國(guó)稅務(wù)當(dāng)局交換有關(guān)其存款所得的信息，或者接受扣除20%的預(yù)提稅以接收其銀行總利息。自2011年7月1日起，不再有稅收保留額選項(xiàng)而強(qiáng)制進(jìn)行信息交換。
自2008年1月1日起，根西島的租金所得應(yīng)按20%的稅率繳納預(yù)提稅無(wú)論房東的稅務(wù)居留資格如何。同時(shí)，從根西島房地產(chǎn)開(kāi)發(fā)而產(chǎn)生的土地所有者的利潤(rùn)按20%的稅率繳稅。
七、外匯管控
外匯管控的要求于1987年已經(jīng)廢止。
八、個(gè)人稅
居住于根西島的個(gè)人需要繳納所得稅。居民和主要居住于此的個(gè)人應(yīng)就其來(lái)源于全世界的所得繳稅。
到2009年12月31日為止，在根西島常駐但非主要居留于此的個(gè)人（遵照過(guò)渡性條款）應(yīng)為其根西島來(lái)源所得以及其他所有帶入島內(nèi)的根西島以外來(lái)源所得繳稅。自2010年1月1日起，在根西島常駐但不主要居留于此的個(gè)人（見(jiàn)下文）可以選擇每年繳納25,000根西島鎊的最低稅費(fèi)，前提是其根西島來(lái)源所得未超過(guò)125,000根西島鎊。如果其根西島來(lái)源所得超過(guò)此數(shù)額，那么稅費(fèi)也將相應(yīng)增加。個(gè)人無(wú)外國(guó)來(lái)源所得和根西島的存款利息的納稅義務(wù)。如果個(gè)人全球所得的應(yīng)繳稅費(fèi)低于最低額25,000根西島鎊，那么納稅人可以選擇按較低的數(shù)額繳稅。已婚夫婦同單身人士一樣適用同樣的最低額。
從2006年1月1日起，對(duì)稅務(wù)居留資格的規(guī)則進(jìn)行了簡(jiǎn)化。唯一的考察標(biāo)準(zhǔn)即為在根西島逗留的天數(shù)。一個(gè)人將被視作居民如果其于一日歷年間在根西島逗留91天或以上，或者此人于任一日歷年間在根西島逗留35天或以上且在該日歷年的之前四年間在根西島逗留了356天或以上。
從2006年1月1日起，如一常駐個(gè)人于一日歷年內(nèi)在根西島逗留182天或以上，或者其于一日歷年內(nèi)在根西島逗留91天或以上且在之前四個(gè)日歷年內(nèi)至少有730天是逗留于根西島的，那么該常駐個(gè)人將視作主要居留于根西島。如一個(gè)人于一日歷年間在根西島至少逗留了91天且于該日歷年間無(wú)其他逗留期間在91天或以上的地區(qū)，那么該個(gè)人也將被視作主要居留于根西島。
可納稅所得在減去準(zhǔn)予扣除項(xiàng)后需繳納所得稅。可納稅所得包括營(yíng)業(yè)所得、雇傭所得、股息、租金及所收利息。
準(zhǔn)予扣除項(xiàng)包括給專(zhuān)業(yè)團(tuán)體和科學(xué)協(xié)會(huì)的費(fèi)用及會(huì)費(fèi)、養(yǎng)老金計(jì)劃繳費(fèi)、退休年金保費(fèi)、某些類(lèi)型的利息、包括租賃財(cái)產(chǎn)的按揭費(fèi)以及一筆按揭前400,000根西島鎊按揭款的利息在內(nèi)的費(fèi)用。同時(shí)向注冊(cè)慈善機(jī)構(gòu)的簽約承諾捐款提供減免。
所有受雇的納稅人和董事都由其雇主按照雇員繳稅計(jì)劃的規(guī)定從其薪金或工資中計(jì)提分期稅款。自雇個(gè)人及無(wú)薪金或工資所得的個(gè)人每年分兩期于6月30日和12月31日支付其應(yīng)繳稅款。支付給非居民董事的費(fèi)用無(wú)根西島納稅義務(wù)。
在一日歷年間主要居留于根西島的個(gè)人，可根據(jù)各自的個(gè)人情況所適用的個(gè)人津貼在該日歷年按標(biāo)準(zhǔn)費(fèi)率享受所得稅減免。
根西島居民個(gè)人的應(yīng)繳稅款限額
自2008年1月1日起，對(duì)根西島居民個(gè)人應(yīng)交稅款的數(shù)額設(shè)定了限度。限額為250,000根西島鎊但僅適用于外國(guó)來(lái)源所得以及根西島存款利息。從2009年1月1日起，這一限額減至100,000根西島鎊。同時(shí)，為限制有關(guān)于其他根西島來(lái)源所得的應(yīng)繳稅費(fèi)還采用一個(gè)100,000根西島鎊的附加限額。對(duì)已婚夫婦適用同樣的限額。
個(gè)人津貼
一個(gè)人在一日歷年所應(yīng)得的個(gè)人津貼總額需從其應(yīng)繳所得稅的所得總額中扣除，而后該差額應(yīng)按20%的標(biāo)準(zhǔn)稅率征稅。
當(dāng)所得應(yīng)當(dāng)繳稅時(shí)，2011年所適用的主要個(gè)人津貼如下：
單身人士 9,050根西島鎊（年齡在64歲或以上的為10,700根西島鎊）
已婚夫婦 18,100根西島鎊（其中一人年齡在64歲或以上的為19,750根西島鎊，兩人年齡都在64歲或以上的21,400根西島鎊）
受扶養(yǎng)親屬津貼 2,900根西島鎊
子女費(fèi)用津貼（一般針對(duì)單親） 6,150根西島鎊
養(yǎng)老金制度 – 根西島居民
根西島稅收法規(guī)準(zhǔn)許簡(jiǎn)歷自治形式的養(yǎng)老金制度稱(chēng)之為退休年金信托制度。計(jì)劃的繳費(fèi)者，可以是居民或是非居民，能夠?qū)︷B(yǎng)老基金的投資產(chǎn)生影響，并且在基金有正常商業(yè)回報(bào)和有效保障的前提下可從中最多取得基金25%份額的借款。對(duì)于年齡在50歲到75歲的退休者，受托人在向保險(xiǎn)公司購(gòu)買(mǎi)年金保險(xiǎn)時(shí)無(wú)需任何必要條件。受托人可以直接從信托基金中支付年金。該年費(fèi)按根西島普通稅率繳稅。所有在受益人死亡時(shí)剩余的信托基金隨后按該信托基金的條款在家庭成員之間進(jìn)行分配。
這類(lèi)養(yǎng)老金協(xié)定也可確立為資格認(rèn)可的海外退休金計(jì)劃（QROPS）。
在本指南編寫(xiě)之時(shí)，給予津貼領(lǐng)取更大靈活性的立法已經(jīng)起草。該法將準(zhǔn)許一次性提取基金總額30%的款額。當(dāng)基金是由根西島減免課稅的繳費(fèi)所產(chǎn)生的時(shí)，免稅基礎(chǔ)會(huì)限制在一固定數(shù)額，目前為165,000根西島鎊。最早可于50歲起就開(kāi)始提取津貼但最晚不得晚于75歲。不必在開(kāi)始提取津貼之時(shí)即刻退休，且一次性的提取款項(xiàng)也不再同年金發(fā)放的開(kāi)始相關(guān)聯(lián)。
繳費(fèi)的稅收減免適用于繳費(fèi)者所收到的任何來(lái)源的所得，最高限額在每年35,000到50,000根西島鎊之間（在編寫(xiě)之時(shí)減免標(biāo)準(zhǔn)仍待確定）。
養(yǎng)老金制度 – 非根西島居民
僅針對(duì)非居民的養(yǎng)老金制度也可按根西島法律來(lái)確立。這類(lèi)制度提供積累無(wú)任何根西島所得稅納稅義務(wù)的財(cái)富的方法。根據(jù)根西島稅法s.40(ee)，制度中隨后支付的津貼同樣無(wú)任何根西島納稅義務(wù)。