毛里求斯稅務指南中英文對照版（2009）
Mauritius Tax Guide 2009

一、應交稅金
　　Taxes payable

聯邦稅收：毛里求斯的主要所得稅立法是在1995年并由之后制定的財政法對所得稅法進行了修訂。企業所得稅和個人所得稅的規定均設立在所得稅法的同一個大標題下，且所有的居民公司和居民個人都應就其來源自毛里求斯的非免稅收入以及其他來源的非免稅收入繳納企業所得稅和個人所得稅。合伙人獲得的所有的居民‘Sociétés’（合作伙伴）的利潤應按照其利潤分成納稅。當非居民合作伙伴為一間公司時，則該合作伙伴應繳納所得稅。就某一所得年度而言，‘居民’是指：
Federal taxes and levies: The main income tax legislation in Mauritius is the Income Tax Act 1995 as amended by subsequent Finance Acts. Corporate and Personal Taxes are embodied under one heading of Income Tax and are payable by all resident companies and individuals on non-exempt income derived from Mauritius and from other sources. The profits of all Resident ‘Sociétés’ (Partnerships) are taxable in the hands of the associates in proportion to their profit sharing ratio. A non-resident société is liable to income tax as if the société was a company. ‘Resident’, in relation to an income year, means:

? 公司于毛里求斯成立注冊或公司的經營管理及控制中心是在毛里求斯；
? a company which is incorporated in Mauritius or has its Central Management and control in Mauritius

? 如果是個人的話：
? an individual who:

(1) 在毛里求斯境內擁有住所，但是，個人的永久居住地在毛里求斯境外的除外；
(a) has his/her domicile in Mauritius unless his/her permanent place of abode is outside Mauritius

(2) 所得稅年度內，在毛里求斯停留時間（總計）超過183天，或在當期所得稅年度內以及該年度的前兩年，在毛里求斯停留時間總計超過270天。
(b) has been present in Mauritius in that income tax year for a period of, or an aggregate period of, 183 days or more or has been present in Mauritius in that income year and the two preceding income years for an aggregate period of 270 days or more

? 合作伙伴已在毛里求斯獲得重要職位，包括在毛里求斯已擁有至少一個副駐地的合作伙伴；
? a société which has its seat in Mauritius and includes a société which has at least one associate resident in Mauritius

? 信托 – 如果信托是在毛里求斯境內進行管理的且大部分受托人為毛里求斯居民，或該信托的設立人在執行創建信托行為時身居毛里求斯境內；
? trust – where the trust is administered in Mauritius and a majority of the trustees are resident of Mauritius or where the settler of the trust was resident in Mauritius at the time the instrument creating the trust was executed

? 任何其他協會 – 在毛里求斯境內進行管理或行政管理的協會或人員機構。
? any other association – an association or body of persons which is managed or administered in Mauritius.

公司稅：所有公司適用的公司稅率均為15%。
Company tax: The rate of tax applicable for all companies is 15%.

最低稅負制（AMT）：如果公司的正常應納稅款小于其面利潤的7.5%，則稅收所屬年度的應納稅款應為其賬面利潤的7.5%或該年度任意宣告股息的10%中數值較低的一方。這種最低稅負制適用于某些特定情況。
Alternative minimum tax (AMT): Where in the case of a company the normal tax payable is less than 7.5% of its book profit, the tax payable for that income year is deemed to be 7.5% of its book profit or 10% of any dividends declared in respect of that year, whichever is the lesser. This alternative minimum tax is applicable in certain specific cases.

海外(http://www.lxbsy.com/top ... F%25B8)：(http://www.lxbsy.com/topic/Offshore_Company)（現被稱為持有一類全球商業執照的公司）按15%的稅率納稅。并允許80%的稅收抵免。
Offshore companies: Offshore Companies (now known as Corporation Holding Category 1 Global Business Licence) pay tax at a rate of 15%. Tax credit up to 80% is available.

離岸國際公司（現被稱為持有二類全球商業執照的公司）免稅。
Offshore International Companies (now Corporation Holding Category 2 Global Business Licence) are exempt from tax.

納稅截至日期：公司必須在會計期間結束后6個月內提交納稅申報表并支付所得稅。
Due dates for payment of TAX: Companies must file tax returns and pay any income tax not later than six months from the end of the month in which the accounting period ends.

預付款制度（APS）：公司、單位信托計劃、集體投資信托、合作伙伴等持有一類全球商業執照的公司，須提交從會計年度首日起三個月的預付款聲明，并在三個月后繳納與預付款聲明相關的任何稅款。
Advance Payment System (APS): Companies, unit trust schemes, collective investment trusts, société holding Category 1 Global Business Licence, must submit an APS Statement for the three month period commencing the 1st day of the accounting year and pay any tax in accordance with the APS Statement three months after.

資本利得稅：毛里求斯不征收資本利得稅。
Capital gains tax: There is no Capital Gains Tax in Mauritius.

分公司利潤稅：毛里求斯不征收分公司利潤稅。
Branch profits tax: There is no Branch Profits Tax in Mauritius.

銷售稅/增值稅（VAT）：在毛里求斯境內提供的應稅供貨（包括商品和勞務）按15%的標準稅率征收增值稅。
Sales taxes/value added tax (VAT): VAT is charged on taxable supplies (both goods and services) made in Mauritius at a standard rate of 15%.

某些項目如基本食品、醫療服務和教育服務等，當出口貨物稅率為零時，可予以免稅。
Certain items such as basic foodstuffs and medical and educational services are exempted while exports are zero rated.

增值稅登記的起征點為超過2百萬盧比的應稅供貨的營業額。對于從事某些商業/專業行為的人來說，不論其年銷售額為多少，均須強制進行增值稅登記。目前還沒有增值稅方面的避免雙重征稅協定。
The threshold for VAT registration is a turnover of taxable supplies exceeding Rs 2m per year. VAT Registration is compulsory irrespective of the annual turnover for persons engaged in certain business or profession. There is at present no double taxation agreement for VAT.

國家住宅物業稅：符合某些情況的公司和個人應繳納國家住宅物業稅。
National residential property tax: NRPT is payable by individuals and companies subject to certain conditions.

附加福利稅：雇員接受的任何金錢利益或具有金錢價值的利益均需征收附加福利稅。
Fringe benefits tax: Employees receiving any advantage in money or money’s worth are taxed thereon.

某些收入免稅：
Certain incomes are exempt:

? 給某些人的租金和住房津貼某些人；
? rent and housing allowance for certain persons

? 通過福利，僅限基本工資的6%
? passage benefits, limited to 6% of basic salary

? 對于退休或死亡一次性支付的首個1百萬盧比
? the first Rs 1million of lump sum paid on retirement or death.

地方稅：所有稅收都應為“國”字頭的稅收機關征收，但市區議會有權征收物業稅，娛樂稅和某些牌照稅。
Local taxes: All taxes are on a ‘national’ basis but municipal and district councils are empowered to levy property tax, entertainment tax and certain licences.

二、應納稅所得額的確定
　　Determination of taxable income

應納稅所得額根據已確定的應課稅收入減去稅收所屬年度內發生的、且完全是在賺取總收入的過程中發生的任何支出或虧損（薪酬除外）的差額確定。對于薪酬而言，用以履行職位或工作職責的開支必須是完全、純粹并且必要的。
The taxable income is determined by ascertaining the assessable income and then deducting any expenditure or loss in the income year to the extent to which it is exclusively incurred in the production of gross income (other than ‘emoluments’). For emoluments, the expenditure must be wholly, exclusively and necessarily incurred in performing the duties of an office or employment.

非法扣除包括：
The unauthorized deductions are:

? 資本性質、私人性質或家庭性質的投資、支出或虧損；
? investment, expenditure or loss of a capital, private or domestic nature

? 在賺取免稅收入的過程中產生的開支或損失，或依照保險合同或賠償合同可收回的開支或損失；
? expenditure or loss incurred in the production of exempt income or which is recoverable under a contract of insurance or indemnity

? 所得稅或外國稅收；
? income tax or foreign tax

? 提供商業娛樂或禮物而發生的任何開支。
? any expenditure incurred in providing business entertainment or gifts.

資本免稅額：年度免稅額在完全因賺取總收入而發生的資本開支情況下獲取。年度免稅額的稅率根據資產類型的不同從5%到100%不等，并按基值或成本計算年度免稅額。
Capital allowances: Annual Allowances are available on capital expenditure incurred exclusively in the production of gross income. The rate of annual allowance varies from 5% to 100% depending on the type of asset and is calculated on the base value or on cost.

居民公司支付的股息：居民公司支付的股息免稅。
Dividends paid by resident companies: Dividends paid by resident companies are exempted.

對于只作為商業目的所支付的利息允許扣除。
Interest paid for the purpose of a business only is allowed as a deduction.

特許權使用費：持有一類全球商業執照或二類全球商業執照（根據2007年金融服務法下發）的公司支付給非居民的特許權使用費可免稅。
Royalties: Royalties paid to a non resident by a company holding a Category 1 Global Business Licence or a Category 2 Global Business Licence (issued under the Financial Services Act 2007) are exempted.

收入利息：個人或公司收到的全部利息收入均應納稅。但是，持有一類全球商業執照的公司從毛里求斯的持牌銀行取得的利息可免稅。
Interest received: All interest income accruing to an individual or company is taxable. However, interest received by companies holding Category 1 Global Business Licence from Mauritius Licensed banks is exempt.

虧損：虧損可結轉（不得向以前年度結轉）用于抵減連續5個稅收所屬年度所獲得的連續性收入；也就是說，同一個人持有或代同一個人持有被分配股份50%的票面價值且不少于50%的實收資本。如果一家從事生產活動的公司被另外一家或兩家乃至更多從事生產活動的公司并購成為一家公司，被收購方的任何未減少虧損可在稅收所屬年度，即在保障公司的就業條件的基礎上進行的接管或并購所發生的年度內，轉移給收購方。
Losses: Losses can be carried forward (but not backwards) for set off against income derived in the five succeeding income years provided that there is continuity; i.e. that 50% in nominal value of the allotted shares and not less than 50% of the paid up capital was held by or on behalf of the same person. If a company engaged in manufacturing activities is taken over by another company or two or more companies engaged in manufacturing activities merge into one company, any unrelieved loss of the acquiree may be transferred to the acquirer in the income year in which the takeover or merger takes place on such conditions relating to safeguard of employment of the companies.

外國來源收入：居民從毛里求斯境外所獲得的收入應根據避免雙重征稅稅負減免規定按正常方式納稅。
Foreign sourced income: Income derived from outside Mauritius by a resident is taxable in the normal manner subject to double taxation relief.

稅收激勵：除以下幾項稅收激勵措施外，多數稅收激勵政策已于2007/08課稅年度起取消：
Incentives: With effect from assessment year 2007/08 most incentives have been removed. The exceptions are:

(1) 對支付給傷殘人士的雙倍薪酬的稅收扣除；
(a) deduction of twice the emoluments paid to a disabled person

(2) 通過接管或合并的方式將一家制造公司的虧損額轉讓給另一家公司；
(b) transfer of loss of a manufacturing company by another company on take over or merger

(3) 信息和通信技術公司或制造公司購置機器設備或計算機軟件所產生的資本支出享受的10%-25%的額外投資減免稅
(c) additional investment allowance of 10% to 25% of the capital expenditure incurred on acquisition of plant and machinery or computer software by an ICT or a manufacturing company.

離岸公司：離岸公司現在被稱為持有一類全球商業執照的公司。
Offshore corporations: Offshore corporations are now known as companies holding a Category 1 Global Business Licence.

離岸公司（公司、信托基金、合作伙伴）享有特殊財政制度和稅收激勵措施，例如對外籍人士的關稅減免和優惠所得稅稅率。這些公司也可享受豐厚的稅收抵免。
Offshore corporations (companies, trusts, sociétés) have special fiscal regimes and incentives such as customs duty remission and concessionary income tax rates for expatriates. Generous tax credits are available to those companies.

(http://www.lxbsy.com/topic/Offshore_trust)
(http://www.lxbsy.com/topic/Offshore_trust)

居民信托按15%的稅率征稅。80%的已認定抵稅金額可用于信托。
Resident trusts are taxed at 15%. Deemed tax credit of 80% is available to the trusts.

非居民信托及其非居民受益人可享受免稅待遇。
Non-resident trusts and their non-resident beneficiaries are exempt from taxes.

合作伙伴
Société

持有一類全球商業執照的合作伙伴的每位同事均應按其持股份額繳納15%的所得稅。
Every associate of a société holding a Category 1 Global Business Licence is liable to income tax in respect of its share at the rate of 15%.

三、外國稅負減免
　　Foreign tax relief

所得稅法規定了單向稅負減免。如果存在避免雙重征稅安排，則采取一般抵免方式。納稅人可選擇根據其外國來源總收入申請稅收抵減或按收入來源申請稅收抵減。
Unilateral relief is provided for in the Income Tax Act. In the event of double taxation relief is by way of an ordinary credit. The taxpayer may elect to claim the credit on aggregate foreign-source income or on a source-by-source basis.

四、企業集團
　　Corporate groups

除少數特殊情況外，一般而言是不允許集團稅負減免的。
The general rule is that no group relief is allowed except in a few special cases.

五、關聯方交易
　　Related party transactions

當稅務機關認為進行關聯方交易的人員未按照公平公正原則進行交易，則稅務機關可對納稅人的責任做適當調整。這種交易的主要目的必須認定為是避免或減少稅收法律責任。
The tax authorities may adjust the liability of a taxpayer where it considers that a transaction has not been entered into or carried out by persons dealing at arm’s length. It must be of the opinion that avoidance or reduction of liability of tax was the main purpose of such a transaction.

六、預提稅
　　Withholding tax
預提稅稅率如下：

The rates for withholding taxes are as follows:

　　　　　　　居民公司　　　　居民個人　　　　非居民公司　　　　非居民個人
　　　　　　　Resident Companies,Resident Individuals,Non-resident Companies,Non-resident Individuals
利息　　　　　0%　　　　　　　0%　　　　　 　0%　　　　　　　　15%
Interest
特許權使用費　10%　　　　　　 10%　　　　　　10%　　　　　　 　10%
Royalties
租金　　　　　 5%　　　　 　　 5%　　　　　　 5%　　　　　　　　5%
Rent
合同款　　　　 0.75%　　 　　　 0.75%　　　　　0.75%　　　　　　 0.75%
Contract payment
服務　　　　　 3%　　　　　　　3%　　　　　 　3%　　　　　　　　3%
Services

七、個人稅
　　Personal tax

居民應就其從毛里求斯所獲得的非免稅收入減去準予扣除額的差額繳納所得稅。雇主從所有個人納稅人各自的薪金支付中扣除所得稅額。
Income Tax is payable by residents on non-exempt income derived from Mauritius less allowable deductions. Employers deduct income tax from the from each salary payments of all individual taxpayers.

對于個人獲得的租金收入和（或）從商業/專業行為中獲得的收入，超過特定起征點的，應當按季度提交損益表。
Individuals deriving rental income and or income from business or profession exceeding a certain threshold will submit a statement of their income on a quarterly basis.

個人稅率如下：
The personal tax rates will be as follows:

稅款所屬期始于:　　　　　　應稅收入　　　　　　　　稅率
Income Year Commencing on: Chargeable Income　　　Rate

2006年7月1日　　　　　　　首個50萬盧比　　　　　　15%
　　　　　　　　　　　　　 余數　　　　　　　　　　 22.5%
2007年7月1日　　　　　　　首個50萬盧比　　　　　　15%
　　　　　　　　　　　　　 余數　　　　　　　　　　 20%
2008年7月1日　　　　　　　總數　　　　　　　　　　15%

八、協定預提稅率和非協定預提稅率
　　Treaty and non-treaty withholding tax rates

稅收協定國的預提稅率如下所示：
The rates for treaty countries are as follows.

稅收協定國　　　　股息(%)　　　　利息(%)　　　　　特許權使用費(%)
Treaty Countries 　 Dividends　　 　Interest　　　 　　Royalties

(http://www.lxbsy.com/topic/Barbados)　　　　　5　　　　　　　5　　　　　　　　5
Barbados
比利時　　　　　　5/10　　　　　 10　　　　　　　　–(1)
Belgium
博茨瓦納　　　　　5/10　　　　　 12　　　　　　　　12.5
Botswana
中國　　　　　　　5　　　　　　　10　　　　　　　　10
China
克羅地亞　　　　　–(1)　　　　　–(1)　　　　　　　　–(1)
Croatia
(http://www.lxbsy.com/topic/塞浦路斯)　　　　　–(1)　　　　　–(1)　　　　　　　　–(1)
((http://www.lxbsy.com/topic/塞浦路斯))
法國　　　　　　　5/15　　　　　–(2)　　　　　　　　15
France
德國　　　　　　　5/15　　　　　–(2)　　　　　　　　15
Germany
印度　　　　　　　5/15　　　　　–(2)　　　　　　　　15
India
意大利　　　　　　5/15　　　　　–(2)　　　　　　　　15
Italy
科威特　　　　　　–(1)　　　　　　5　　　　　　　　　10
Kuwait
萊索托　　　　　　10　　　　　　10　　　　　　　　　10
Lesotho
盧森堡　　　　　　5/10　　　　　–(1)　　　　　　　　–(1)
Luxembourg
馬達加斯加　　　　5/10　　　　　10　　　　　　　　　5
Madagascar
馬來西亞　　　　　5/15　　　　　10　　　　　　　　　15
Malaysia
莫桑比克　　　　　8/10/15　　　　8　　　　　　　　　5
Mozambique
納米比亞　　　　　5/10　　　　　10　　　　　　　　　5
Namibia
尼泊爾　　　　　　5/10/15　　　　10/15　　　　　　　15
Nepal
阿曼　　　　　　　–(1)　　　　　–(1)　　　　　　　　–(1)
Oman
巴基斯坦　　　　　10　　　　　　10　　　　　　　　12.5
Pakistan
盧旺達　　　　　　–(1)　　　　　–(1)　　　　　　　　–(1)
Rwanda
塞內加爾　　　　　–(1)　　　　　–(1)　　　　　　　　–(1)
Senegal
(http://www.lxbsy.com/topic/塞舌爾)　　　　–(1)　　　　　–(1)　　　　　　　　–(1)
Seychelles
新加坡　　　　　　–(1)　　　　　–(1)　　　　　　　　–(1)
Singapore
南非　　　　　　　5/15　　　　　–(1)　　　　　　　　–(1)
South Africa
斯里蘭卡　　　　　5/10　　　　　–(1)　　　　　　　　–(1)
Sri Lanka
斯威士蘭　　　　　7.5　　　　　　5　　　　　　　　　7.5
Swaziland
瑞典　　　　　　　5/15　　　　　10　　　　　　　　　15
Sweden
泰國　　　　　　　10　　　　　　10/15　　　　　　　5/15
Thailand
烏干達　　　　　　10　　　　　　10　　　　　　　　　10
Uganda
(http://www.lxbsy.com/topic/kd20fo02ddSq)　–(1)　　　　　–(1)　　　　　　　　–(1)
United Arab Emirates
英國　　　　　　　10/15　　　　　–(2)　　　　　　　15
United Kingdom
津巴布韋　　　　　10/20　　　　　10　　　　　　　　15
Zimbabwe

1 免稅。
　Exempt.

2 與國內稅法規定稅率相等的稅率。
　Same rate as under domestic law.

相關話題：
(http://www.lxbsy.com/topic/kd20fo02ddSq)
(http://www.lxbsy.com/topic/l28dj0o0)
(http://www.lxbsy.com/topic/j820ssqQl)