阿聯(lián)酋稅收指南中英文對照版（2009）
United Arab Emirates Tax Guide 2009

一、應(yīng)交稅金
　　Taxes Payable

聯(lián)邦稅收
Federal Taxes and Levies

直接稅: 聯(lián)邦政府對公司和個人的收入或財(cái)富均不征稅。
Direct taxes: There are no taxes levied by the Federal Government on income or wealth of companies and individuals.

但是，大多數(shù)酋長國都發(fā)布了具有普遍適用性的稅收法令。“在任何地點(diǎn)組成公司的法人”的應(yīng)納稅所得額要依法征收高達(dá)50%的所得稅。但在實(shí)際操作中，這些法令的實(shí)施僅限于石油出口公司和某些外國銀行，且并非適用于所有酋長國。
However, most emirates have issued tax decrees of general application. These impose income tax of up to 50% on taxable income of ‘bodies corporate, wheresoever incorporated’. In practice, however, the enforcement of the decrees is limited to oil exporting companies and certain foreign banks but even this is not applied in all the emirates.

在迪拜和沙迦開展業(yè)務(wù)的外國銀行須為其從這些酋長國所獲得的利潤支付20％的稅款。同時(shí)，對政府控制的大型合資公司和其他一些外國銀行也都做了特殊安排，當(dāng)他們向酋長國統(tǒng)治者申請建立業(yè)務(wù)時(shí)便可獲得這些特殊待遇安排。在阿拉伯聯(lián)合酋長國（阿聯(lián)酋）經(jīng)營其他業(yè)務(wù)無需進(jìn)行納稅申報(bào)。此外，對從在阿聯(lián)酋經(jīng)營的其他業(yè)務(wù)所獲得的股息、利息、特許權(quán)使用費(fèi)或技術(shù)服務(wù)費(fèi)等的匯出匯款不征收預(yù)提稅。
Foreign banks operating in Dubai and Sharjah are required to pay 20% tax on the profit earned in these emirates. Special arrangements also exist for major government controlled joint venture companies and some foreign banks. These will have been obtained when they applied to the rulers of the emirates to establish operations. No tax returns are requested or required of other businesses operating in the United Arab Emirates (UAE). Further, there are no withholding taxes on outward remittance, whether of dividends, interest, royalties or fees for technical services, etc from the other businesses operating in the UAE.

鑒于上述情況，就無需對所得稅法令做詳細(xì)研究了。盡管如此，在阿聯(lián)酋設(shè)立合資企業(yè)的公司也最好從相應(yīng)的統(tǒng)治者那里尋求正式的免稅，以避免日后的稅收評估。有時(shí)，想要按照比法令規(guī)定的稅率更低的稅率納稅的外國公司（例如，其外國分支機(jī)構(gòu)所獲利潤，如已繳納外國稅款則可免交本國稅款）也可作特殊安排。
In view of the above, detailed consideration is not given to the income tax decrees. Companies establishing major ventures in the UAE might, however, be well advised to seek formal tax exemptions from the respective Ruler in order to avoid future assessments. Arrangements may also, on occasion, be made by foreign companies wishing to pay tax (for example, where profits from foreign branches are not subject to home state taxation if foreign taxes are paid) for tax to be paid at less than the tax decree rates.

允許擁有100%外國所有權(quán)的阿聯(lián)酋自由區(qū)給予在自由區(qū)內(nèi)經(jīng)營的公司15年至50年的特別免稅待遇。
UAE free zones, which permit 100% foreign ownership, grant specific tax exemptions ranging from 15 to 50 years to companies operating in the free zones.

間接稅：除對住宅物業(yè)的年租額征收稅率為5%的地方稅外，阿聯(lián)酋是不征收個人所得稅的。多數(shù)酋長國對商業(yè)場所支付的租金征收稅率為10%的地方稅。另外，還應(yīng)對酒店服務(wù)和招待所得按10％的稅率征稅。
Indirect taxes: There are no personal taxes except municipal taxes of 5% on annual rental of residential property. Rentals paid by business premises are subject to 10% municipal tax in most emirates. In addition a 10% tax is imposed on hotel services and entertainment.

海關(guān)（進(jìn)口）稅的征收稅率一般為5%，但也有許多免稅項(xiàng)目，如藥品，大多數(shù)食品，資本貨物和行業(yè)原材料等。自由區(qū)內(nèi)的公司進(jìn)口的只在區(qū)內(nèi)使用的產(chǎn)品也可獲免稅。一旦產(chǎn)品移出自由區(qū)，則按5％征收關(guān)稅。
Customs (import) duties are levied generally at a rate of 5% but there are many items which are duty exempt, such as medicines, most food products, capital goods and raw material for industries etc. Imports by free zone companies are also exempted unless products move outside the zone. If the products are moved outside the zone, customs duty is levied at 5%.

2003年1月1日推出新的統(tǒng)一關(guān)稅后，除獲得免稅待遇的產(chǎn)品外，所有非海灣國家合作委員會（GCC）成員國的產(chǎn)品須按5%的稅率征收關(guān)稅，而海灣國家合作委員會成員國的產(chǎn)品可在進(jìn)入彼此市場時(shí)免交關(guān)稅。如果產(chǎn)品在海灣國家合作委員會成員國的附加價(jià)值超過產(chǎn)品價(jià)值的40%，且海灣國家合作委員會成員國持有該產(chǎn)品制造工廠51%的股權(quán)，則該產(chǎn)品可視為原產(chǎn)于海灣國家合作委員會成員國。
After the introduction of the new uniform customs tariff on 1 January 2003, all non-Gulf Co-operation Council (GCC) products, except for those exempted, are subject to 5% customs duty, while the product of GCC countries shall enter into each others’ markets free of customs duties. Products are considered as originating in a GCC country if the value added to such product in the said country is more than 40% of the value of the product in question and if the factory that manufactured the product is at least 51% owned by GCC nationals.

對于重新出口到非海灣國家合作委員會成員國的產(chǎn)品應(yīng)繳納海關(guān)保證金，在重新出口憑證教育有關(guān)當(dāng)局后，可退還之前繳納的保證金。
In the event of re-export to non-GCC countries, a customs deposit has to be made and this will be refunded when proof of re-export is given to the authorities.

對于重新出口到海灣國家合作委員會成員國的產(chǎn)品，應(yīng)在剛一時(shí)入境征收5%的關(guān)稅。海灣國家合作委員會關(guān)稅聯(lián)盟的規(guī)定自2003年1月1日起實(shí)施生效。
In the event of re-export to GCC countries, customs duty at 5% will be levied at the first point of entry. The provisions of the GCC Customs Union have applied since 1 January 2003.

二、避免雙重征稅協(xié)議
　　Double Tax Treaties

阿聯(lián)酋已與若干個國家簽訂了避免雙重征稅協(xié)議。
The UAE has entered into avoidance of double taxation treaties with several countries.

由于阿聯(lián)酋應(yīng)納稅金是預(yù)先設(shè)定的，因此阿聯(lián)酋簽訂的稅收協(xié)定對阿聯(lián)酋稅收角度的影響無足輕重。對于在阿聯(lián)酋支付的稅款，外國公司可根據(jù)避免雙重征稅協(xié)議和本國法律申請其國內(nèi)稅收抵減。
Tax treaties signed by UAE may have little relevance from the UAE tax perspective as a UAE tax liability is predetermined. The taxes paid in UAE can be claimed as credit in the home country of the foreign company depending on the DTAA and the domestic laws of that country.

與阿拉伯聯(lián)合酋長國簽訂避免雙重征稅協(xié)議的國家如下：
Double taxation avoidance agreements for the United Arab Emirates are as follows:

稅收協(xié)定國：
Treaty Countries:

阿爾及利亞、印度尼西亞、羅馬尼亞、亞美尼亞、意大利、塞舌爾、奧地利、韓國、新加坡、阿塞拜疆、黎巴嫩、西班牙、白俄羅斯、盧森堡、斯里蘭卡、比利時(shí)、馬來西亞、蘇丹、波斯尼亞和黑塞哥維那、馬耳他、敘利亞、保加利亞、毛里求斯、塔吉克斯坦、加拿大、蒙古、泰國、中國、摩洛哥、突尼斯、捷克共和國、莫桑比克、土耳其、埃及、荷蘭、土庫曼斯坦、芬蘭、新西蘭、烏克蘭、法國、巴基斯坦、烏茲別克斯坦、德國、菲律賓、也門、印度、波蘭。
Algeria, Indonesia, Romania, Armenia, Italy, Seychelles, Austria, Korea, Singapore, Azerbaijan, Lebanon, Spain, Belarus, Luxembourg, Sri Lanka, Belgium, Malaysia, Sudan, Bosnia & Herzegovina, Malta, Syria, Bulgaria, Mauritius, Tajikistan, Canada, Mongolia, Thailand, China, Morocco, Tunisia, Czech Republic, Mozambique, Turkey, Egypt, Netherlands, Turkmenistan, Finland, New Zealand, Ukraine, France, Pakistan, Uzbekistan, Germany, Philippines, Yemen, India, Poland.

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