開曼群島稅收指南中英文對(duì)照版（2011）

A、應(yīng)付稅金
a. taxes payable

聯(lián)邦稅及征收
FEDERAL TAXES AND LEVIES

公司所得稅
COMPANY TAX

開曼群島對(duì)收入不征收企業(yè)所得稅。在開曼群島注冊(cè)公司受公司法及其修正案管理。此法案也管理在開曼群島有營(yíng)業(yè)場(chǎng)所的的外國(guó)公司。
The Cayman Islands levies no taxes on income. Companies incorporated in the Cayman Islands are governed by the Companies Law and its amendments. This also regulates foreign corporations with a place of business in the islands.

普通的居民公司在本地進(jìn)行業(yè)務(wù)，擁有當(dāng)?shù)氐耐恋睾捅镜刈?cè)的船只和飛機(jī)。非居民企業(yè)或免稅企業(yè)是進(jìn)行離岸或國(guó)際業(yè)務(wù)。這兩類公司之間的主要區(qū)別是，免稅公司被允許發(fā)行無(wú)記名股票，在其名稱中使用外國(guó)詞匯，只有較少的申報(bào)手續(xù)。外國(guó)企業(yè)可以在開曼群島注冊(cè)一個(gè)經(jīng)營(yíng)場(chǎng)所并開展離岸業(yè)務(wù)。如果是銀行，外資銀行可以通過(guò)這種方法設(shè)立一個(gè)分支機(jī)構(gòu)。在開曼群島注冊(cè)的所有銀行都必須在開曼群島有實(shí)體機(jī)構(gòu)。
An ordinary resident company is used for doing business locally and to own local land, ships or aeroplanes registered locally. Ordinary non-resident or exempt companies are used for conducting offshore or international business. The main differences between these two types of company are that an exempt company is allowed to issue bearer shares, use foreign terms in its name, and has fewer filing formalities. Foreign companies may register a place of business in the Cayman Islands and conduct offshore business. In the case of Banks, a foreign Bank may set up a branch operation by this method. All banks registered in the Cayman Islands must have a physical presence there.

免稅有限合伙公司和免稅信托可以保證免稅公司在未來(lái)也能享有稅后豁免。委員會(huì)總督做出承諾，在未來(lái)20到30年的時(shí)間內(nèi)，不會(huì)有法律針對(duì)免稅公司的利潤(rùn)、資本資產(chǎn)、利得和增值征稅，而對(duì)免稅合伙企業(yè)和信托，未來(lái)50年內(nèi)不會(huì)征稅。
Guarantees against the future taxation of exempted companies, exempted limited partnerships and exempted trusts are available. The Governor in council gives an undertaking that no future law imposing any tax on profits, capital assets, gain, or appreciations will apply to the entity or its operations for a period of 20 to 30 years for an exempted company, and up to 50 years for exempted partnerships and trusts.

資本利得稅
CAPITAL GAINS TAX

在開曼群島沒有資本利得稅。
There is no capital gains tax in the Cayman Islands.

其他稅
OTHER TAXES

政府取得其收入的主要間接稅收是印花稅、關(guān)稅、營(yíng)業(yè)許可證和年費(fèi)。
The principal indirect taxes from which the government derives its income are stamp duties, customs duties, business licences and fees.

印花稅
Stamp Duty

各種文件中印花稅法規(guī)定的稅收支付，包括：
The Stamp Duty Law provides for the payment of tax on various documents including:

在西灣和喬治城指定地塊的房地產(chǎn)　　　　　　　　　　　　　　成交價(jià)的7.5％
Real estate in specified blocks in West Bay and George Town　　7.5% of the consideration

不動(dòng)產(chǎn)的轉(zhuǎn)易或轉(zhuǎn)讓　　　　　　　　　　　　　　　　　　如果受讓方是開曼人，則為成交價(jià)4％
Conveyance or transfer of immovable property　　　　　　 4% of the consideration if the transferee

其他情況下，則為成交價(jià)的6％
6% of the consideration in any other case

財(cái)產(chǎn)抵押　　　　　　　　　　總擔(dān)保額的1％至1.5％
Mortgage of property　　　　 1% to 1.5% of sum secured

匯票：
Bill of Exchange:

支票 0.25開曼元每份
Cheques　　　　　　　CI$0.25 each

其他 0.25開曼元（不超過(guò)100開曼元）
Others　　　　　　　　 CI$0.25 not exceeding $100

每增加100開曼元或多的部分就要收0.25開曼元，上限是250開曼元
CI$0.25 each for every extra $100 or part thereof up to a maximum of $250

土地租賃：
Lease of land:

期限超過(guò)30年 　　　　　　　同按財(cái)產(chǎn)全部?jī)r(jià)值的買賣轉(zhuǎn)讓征收的稅一樣
Term over 30 years　　　　　Same duty as on a conveyance on sale upon the full value of the property of interest therein

期限少于30年并有溢價(jià)　　　　　　　　　　　　同按溢價(jià)或其他成交價(jià)的買賣轉(zhuǎn)讓征收的稅一樣
With premium and term of less than 30 years 　　Same duty as on a conveyance on sale upon the premium or other consideration

期限少于30年：
Term is less than 30 years:

未超過(guò)5年　　　　　　　　　　　　　租金總額的5％
but does not exceed five years　　　　5% of the aggregate rent to be paid

超過(guò)5年，但不到10年　　　　　　　　平均每年租金的10％
exceeds five years but not ten years　　10% of the average annual rent

超過(guò)10年　　　　　　　　　　　　　 平均每年租金的20％
exceeds ten years　　　　　　　　　 20% of the average annual rent

關(guān)稅
CUSTOMS DUTIES

進(jìn)口貨物的關(guān)稅平均為22％，某些物品免稅。這些物品包括農(nóng)產(chǎn)品、某些紡織品和奢侈品，如香水、照相機(jī)、精美瓷器和水晶。
Duties on imported goods average 22% with certain items duty free. These include agricultural products, certain textiles and luxury items such as perfumes, cameras, fine china and crystal.

營(yíng)業(yè)許可證和年費(fèi)
BUSINESS LICENCES AND FEES

年費(fèi)是根據(jù)公司的股本對(duì)所有公司征收。此外，持牌金融服務(wù)公司每年支付牌照費(fèi)，費(fèi)用取決于業(yè)務(wù)類型。
An annual fee is levied on all companies based on its share capital. In addition, licensed financial services companies pay annual licence fees, dependent on the type of business.

A類銀行　　　　　　　　　　　600.000開曼元
Class A Bank　　　　　　　　　CI$ 600,000

B類銀行（無(wú)限制）　　　　　　 57.000到60.000開曼元
Class B Bank (unrestricted) 　　 CI $ 57,000 to CI $ 60,000

B類銀行（限制）　　　　　　　 37.000到40.000開曼元
Class B Bank (restricted)　　　　CI $ 37,000 to CI $ 40,000

A類保險(xiǎn)公司執(zhí)照　　　　　　　　50.000開曼元
Class A Insurers Licence　　　　 CI $ 50,000

無(wú)限制B類保險(xiǎn)公司執(zhí)照　　　　　　　　8.500開曼元
Unrestricted Class B Insurers Licence　　CI $ 8,500

有限制B類保險(xiǎn)公司執(zhí)照　　　　　　　　8.500開曼元
Restricted Class B Insurers Licence　　　CI $ 8,500

共同基金牌照費(fèi)　　　　　　　　　　　　3.000開曼元
Mutual Fund Licence Fee　　　　　　　　CI $ 3,000

所有當(dāng)?shù)仄髽I(yè)都需要許可證，每年的年費(fèi)根據(jù)其種類和公司的規(guī)模支付。這些費(fèi)用通常不會(huì)影響境外公司和企業(yè)。
All local businesses require a licence and an annual payment is made dependent on the type and size of the business. These fees would not normally affect offshore companies and businesses.

H、個(gè)人所得稅
H. personal tax

對(duì)收入、資本收益或銷售不動(dòng)產(chǎn)不征稅。也沒有遺產(chǎn)稅、繼承稅和贈(zèng)與稅。
There are no taxes on income, capital gains or sales of real estate. Neither are there any death duties nor inheritance or gift taxes.

I、協(xié)定和非協(xié)定預(yù)扣稅率
i. treaty and non-treaty withholding tax rates

開曼群島和任何國(guó)家都沒有簽訂稅收協(xié)定。在開曼群島獲得的境外收入可能會(huì)受到原籍國(guó)征稅。
The Cayman Islands does not have a tax treaty with any country. Income received in the Cayman Islands from abroad may be subject to taxation in the country of origin.

開曼群島與下列國(guó)家簽訂了稅收信息交換協(xié)議（TIEA）：中國(guó)，墨西哥，加拿大，德國(guó)，葡萄牙，阿魯巴，澳大利亞，荷屬安的列斯群島，法國(guó)，新西蘭，荷蘭，愛爾蘭，英國(guó)，丹麥，法羅群島，芬蘭，格陵蘭，冰島，挪威，瑞典和美國(guó)。
The Cayman Islands have signed a Tax Information Exchange Agreement (TIEA) with the following countries: China, Mexico, Canada, Germany, Portugal, Aruba, Australia, Netherlands Antilles, France, New Zealand, Netherlands, Ireland, United Kingdom, Denmark, Faroes,Finland, Greenland, Iceland, Norway, Sweden and United States of America.

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