伯利茲稅收指南
3 人關注該話題
伯利茲稅收指南中英文對照版（2011）
Belize Tax Guide 2011
A、應付稅金
a. Taxes payable
聯邦稅及征收
FEDERAL TAXES AND LEVIES
企業所得稅
COMPANY TAX
1998年7月1日，對公司和個體經營者的紅利或凈收益征收的所得稅被一個名為“營業稅”的新稅代替，這個稅是針對總收入征收的。營業稅是按總收入的百分比收取的，沒有任何扣除，并且是每月向稅務部門申報和支付。根據收入來源的不同，稅率相應變化，范圍是從電臺、無線電視和報紙業務收入的0.75％到付給非居民管理費、廠房和設備租賃收入、技術服務收入的25%。
On 1 July 1998, income tax on the profits or net earnings of companies and selfemployed persons was replaced by a new tax, named ‘business tax’, which is a tax on gross receipts. The tax is charged as a percentage of gross receipts, without any deductions, and is declared and paid each month to the Tax Department. The rates vary according to the source of the income and range from 0.75% in respect of receipts from radio, on-air television and newspaper business to 25% in respect of management fees, rental of plant and equipment, and charges for technical services paid to a non-resident.
自1999年1月1日起，對商業利潤征收的所得稅被再次提出并修訂，以便它可以與營業稅并存。企業所得稅稅率從以前35％的水平降至25％。支付的營業稅現在被認為是對應交所得稅的一個抵免，任何超出應交所得稅的支付都將結轉作為下個納稅年度的費用，這需要將所得稅申報表按期上報給稅務官員。當支付的營業稅少于應交所得稅時，多余的部分將視為稅務官員放棄的稅收，這也需要所得稅納稅申報表按期提交。納稅申報表需在納稅人的會計年度結束后三個月內上報給伯利茲稅務局（所得稅部門）。
Effective 1 January 1999, income tax on business profits was reintroduced but revised so that it could co-exist with the business tax. The corporate income tax rate was reduced from its former level of 35% to 25%. The business tax paid is now considered to be a credit towards income tax payable with any excess paid being carried forward as an expense to the next basis (tax) year, provided that an income tax return is duly filed with the Commissioner of Income Tax. Where the business tax paid is less than the income tax payable, the excess is to be treated as taxes foregone by the Commissioner, provided that an income tax return is duly filed. Tax returns are to be filed with the Belize Tax Administration (Income Tax Department), within three months after the close of the taxpayer's fiscal year.
提交所得稅申報時，納稅人（從事石油業務的公司除外）可以選擇“接受營業稅征稅”。這可以通過在所得稅納稅申報表上的一個窗口打鉤來選擇。然后年度支付的營業稅就被認為是年度的應繳稅款，并受到稅務部門的協議約束。接著只需簽署認證部分納稅申報表就完成了。不需要提供財務報表和任何其他的附表來支持提交的納稅申報表。如果發生了損失，納稅人可以選擇不接受營業稅，并提交一份完整的申報表，其中包括財務報表和有關附表，目的在于以未來應交營業稅稅收抵免的方式使損失被認可、稅務減輕。
When filing an income tax return, the taxpayer (other than a company engaged in petroleum operations) has an option to 'accept the business tax assessed'. This choice is made by ticking a window on the income tax return form. The business tax paid for the year is then considered to be the tax payable for the year, subject to agreement by the Tax Department. The tax return is then completed simply by signing the Certification section. There is no need to provide financial statements and any additional supporting schedules to support the tax return submitted. Where losses are incurred, the taxpayer can elect not to accept the business tax and submit a full return which would include financial statements and supporting schedules, with a view to having the losses agreed and relief obtained in the form of tax credits against future business taxes due.
2006年1月1日起，從事石油作業公司的所得稅稅率從25％提高到40％。這些公司不可以選擇繳納營業稅代替所得稅。
With effect from 1 January 2006, the rate of income tax for companies engaged in petroleum operations was increased from 25% to 40%. Such companies cannot opt to pay business tax instead of income tax.
對所得稅和營業稅的進一步修訂有：對來自石油作業的收入征收石油附加費，促進與其他國家的稅務信息交換協議，取消對特許權使用費和向非居民支付傭金的預提稅，對娛樂場所、傭金費，房地產企業和公用事業實行不同的營業稅。
Further amendments were made to the Income and Business Tax to introduce a petroleum surcharge on revenues derived from petroleum operations, to facilitate tax information exchange agreements with other countries, to abolish the withholding tax on royalties and commissions paid to non-residents and to vary the rates of business tax on casinos, commissions, real estate business and utilities.
一般銷售稅
GENERAL SALES TAX
2006年7月1日起，現行的“銷售稅”被廢除并被一般銷售稅（GST）所取代。一般銷售稅是一種有效的增值稅，供應鏈中的每個環節稅收都應支付，投入品產生的稅收可以通過企業向納稅品消費者收取一般銷售稅來補償。從一般銷售稅目的來說，“業務”有一個非常廣泛的含義，并可以包括沒有利潤的活動。 “應稅供應”是指由一個企業或被促進企業提供的商品和/或服務的供應。因此，供應若不是免稅的，這就是一個應稅供應。
Effective 1 July 2006, the 'sales tax' which was in force was repealed and replaced by a general sales tax (GST). GST is effectively a value added tax, with tax becoming payable at each stage in the supply chain and with tax incurred on inputs being recoverable by offset against GST charged by a business to customers on taxable supplies. For GST purposes, "business" has a very wide meaning and can include activities on which no profit is made. "Taxable supply" is a supply of goods and/or services made in the course of, or furtherance of, any business. Therefore, where a supply is not specifically exempted it will be a taxable supply.
2010年4月1日起，一般銷售稅稅率從10％上升至12.5％。免稅商品及服務供應包括：
Effective 1 April 2010, the rate of GST was increased from 10% to 12.5%. Exempt supplies of goods and services include:
?一些金融服務和投機供應
? some financial services and gambling supply
?一些在教育法含義下的教育機構提供的商品和服務
? some supply of goods and services by an educational institution within the meaning of the Education Act
?藥物、牙科、醫院、眼科和輔助醫療服務，而不是獸醫服務和整容手術
? medical, dental, hospital, optical and paramedical services, other than veterinary services and cosmetic surgery
?居民住所或酒店或同類場所的提供
? supply of residential accommodation or accommodation in a hotel or similar establishment
?公共郵政服務、國內公共交通乘客、飛機租賃和與公共航空運輸有關的技術維護
? public postal services, domestic public transport of passengers, lease of aircraft and maintenance services in connection with the supply of public air transport
?乘客或貨物的國際運輸
? international transport of passengers or goods
?一些向外交使團、國際組織和區域組織提供的服務和商品
? some supplies of services provided to diplomatic missions, international and regional organizations
?向伯利茲政府提供的商品和服務。
? goods and services provided to the Government of Belize.
免稅貨物和服務的供應商不允許向客戶收取一般消費稅，也不能彌補由投入產生的任何一般消費稅。
Providers of exempt goods and services are not allowed to charge GST to customers and cannot recover any GST paid on inputs.
應稅供應是零稅率，即稅率為0％，或標準稅率12.5％，從2010年4月1日起生效。
Taxable supplies are zero-rated, that is the tax rate is 0%, or standard-rated with a tax rate of 12.5% effective from 1 April 2010.
零稅率的物品包括：
Zero-rated items include:
?出口的商品和服務
? exported goods and services
?一些供人們消費的食品，工人們使用的供水（瓶裝水除外）和一些藥物、醫療設備用品
? some food items for human consumption, water supply (other than bottled water) and some medicines and medical supplies for human use
?一些在教育中使用的用具和用品
? some items and supplies for use in education
?與農業，畜牧業，鳥類和魚類，軟體動物類有關的一些用品。
? some supplies connected with agriculture, livestock, birds and fish, crustaceans and molluscs.
物品沒有被特別豁免或零稅率，就被認為是標準稅率。
Items not specifically exempted or zero-rated are considered to be standard-rated.
其他地方稅
OTHER LOCAL TAXES
包括：
These include:
?某些交易（包括財產轉讓）的印花稅
? Stamp duty on certain transactions, including the transfer of property
?土地和房產稅
? Land and property taxes
?經營許可證，車輛牌照和其他地方當局收取的稅收
? Trade licence, motor vehicle licence and other taxes charged by local authorities
?關稅，消費稅和由海關當局收取的其他稅費。
? Customs, excise and other taxes charged by the Customs and Excise Department.
G.外匯管制
G. exchange control
外匯管理法規定，只有伯利茲的中央銀行和授權經銷商可以進行外幣交易。
The Foreign Exchange Control Act provides that only the Central Bank of Belize and authorised dealers may deal in foreign currencies.
為了支付在伯利茲境外采購的商品和服務，必須先從中央銀行取得外匯許可證。
A foreign exchange permit must first be obtained from the Central Bank to pay for goods and services procured outside Belize.
中央銀行的批準也要求為伯利茲境外以外幣計價的貸款擔保。
Central Bank approval is also required to secure a loan outside Belize denominated in a foreign currency.
F.預提稅款
f. withholding taxes
付給非居民的股利的15％，超過BZ $ 3,000的總合同款項的3％
Dividends paid to non-residents 15% Gross contract payments in connection with contracts exceeding BZ$3,000 3%
付給非居民的利息的15％
Interest paid to non-residents 15%
管理費，廠房及設備租賃費和向非居民支付的技術服務收費的 25％
Management fees, rental of plant and equipment and charges for technical services paid to non-residents 25%
2011年1月1日起，由被授權提供實時語音服務的通訊服務的公司支付給股東的股息免稅。
Effective 1 January 2011, dividends paid to shareholders by entities licensed to provide telecommunication services that offer real time voice services are exempt from tax.
H.個人所得稅
H. personal tax
2010年1月1日起，居住在伯利茲的受雇人員被允許以下基本扣除：
Effective 1 January 2010, employed persons resident in Belize are allowed a basic deduction of
（a）在一個受雇人員一年各種來源的總收入不超過BZ$ 26,000的情況下，允許扣除BZ$ 25,600
(a) BZ$25,600 in the case of an employed person whose total income, from all sources in a basis year, does not exceed BZ$26,000
（b）在一個受雇人員一年各種來源的總收入超過BZ$ 26,000但不超過BZ$ 27,000的情況下，允許扣除BZ$ 24,600
(b) BZ$24,600 in the case of an employed person whose total income, from all sources in a basis year, exceeds BZ$26,000 but does not exceed BZ$27,000
（c）在一個受雇人員一年各種來源的總收入超過BZ$ 27,000但不超過BZ$ 29,000的情況下，允許扣除BZ$ 22,600
(c) BZ$22,600 in the case of an employed person whose total income, from all sources in a basis year, exceeds BZ$27,000 but does not exceed BZ$29,000 and
（d）在除上述情況的其他所有受雇人員，允許扣除BZ$19600。除了被允許的慈善捐款外，其額度限制在應課稅收入的六分之一，對確定了的應課稅所得中沒有其他扣除項目。
(d) BZ$19,600 in the case of all other employed persons. There are no other deductions in ascertaining chargeable income except for allowable charitable donations which is restricted to one-sixth part of the chargeable income.
應課稅入息稅率是25％的統一稅率，并且向所有居民提供標準的BZ$100的稅收抵免。
The rate of tax on chargeable income is a flat rate of 25%, with a standard tax credit deduction of BZ$100 available to all residents.
雙重課稅減免提供給一些非居民，特別是英國居民和大多數加勒比共同體國家的居民。
Double tax relief is available to some non-residents, particularly residents of the UK and residents of most CARICOM countries.
相關話題：
巴林島稅收指南
阿聯酋稅收指南
開曼群島稅收指南
Belize Tax Guide 2011
A、應付稅金
a. Taxes payable
聯邦稅及征收
FEDERAL TAXES AND LEVIES
企業所得稅
COMPANY TAX
1998年7月1日，對公司和個體經營者的紅利或凈收益征收的所得稅被一個名為“營業稅”的新稅代替，這個稅是針對總收入征收的。營業稅是按總收入的百分比收取的，沒有任何扣除，并且是每月向稅務部門申報和支付。根據收入來源的不同，稅率相應變化，范圍是從電臺、無線電視和報紙業務收入的0.75％到付給非居民管理費、廠房和設備租賃收入、技術服務收入的25%。
On 1 July 1998, income tax on the profits or net earnings of companies and selfemployed persons was replaced by a new tax, named ‘business tax’, which is a tax on gross receipts. The tax is charged as a percentage of gross receipts, without any deductions, and is declared and paid each month to the Tax Department. The rates vary according to the source of the income and range from 0.75% in respect of receipts from radio, on-air television and newspaper business to 25% in respect of management fees, rental of plant and equipment, and charges for technical services paid to a non-resident.
自1999年1月1日起，對商業利潤征收的所得稅被再次提出并修訂，以便它可以與營業稅并存。企業所得稅稅率從以前35％的水平降至25％。支付的營業稅現在被認為是對應交所得稅的一個抵免，任何超出應交所得稅的支付都將結轉作為下個納稅年度的費用，這需要將所得稅申報表按期上報給稅務官員。當支付的營業稅少于應交所得稅時，多余的部分將視為稅務官員放棄的稅收，這也需要所得稅納稅申報表按期提交。納稅申報表需在納稅人的會計年度結束后三個月內上報給伯利茲稅務局（所得稅部門）。
Effective 1 January 1999, income tax on business profits was reintroduced but revised so that it could co-exist with the business tax. The corporate income tax rate was reduced from its former level of 35% to 25%. The business tax paid is now considered to be a credit towards income tax payable with any excess paid being carried forward as an expense to the next basis (tax) year, provided that an income tax return is duly filed with the Commissioner of Income Tax. Where the business tax paid is less than the income tax payable, the excess is to be treated as taxes foregone by the Commissioner, provided that an income tax return is duly filed. Tax returns are to be filed with the Belize Tax Administration (Income Tax Department), within three months after the close of the taxpayer's fiscal year.
提交所得稅申報時，納稅人（從事石油業務的公司除外）可以選擇“接受營業稅征稅”。這可以通過在所得稅納稅申報表上的一個窗口打鉤來選擇。然后年度支付的營業稅就被認為是年度的應繳稅款，并受到稅務部門的協議約束。接著只需簽署認證部分納稅申報表就完成了。不需要提供財務報表和任何其他的附表來支持提交的納稅申報表。如果發生了損失，納稅人可以選擇不接受營業稅，并提交一份完整的申報表，其中包括財務報表和有關附表，目的在于以未來應交營業稅稅收抵免的方式使損失被認可、稅務減輕。
When filing an income tax return, the taxpayer (other than a company engaged in petroleum operations) has an option to 'accept the business tax assessed'. This choice is made by ticking a window on the income tax return form. The business tax paid for the year is then considered to be the tax payable for the year, subject to agreement by the Tax Department. The tax return is then completed simply by signing the Certification section. There is no need to provide financial statements and any additional supporting schedules to support the tax return submitted. Where losses are incurred, the taxpayer can elect not to accept the business tax and submit a full return which would include financial statements and supporting schedules, with a view to having the losses agreed and relief obtained in the form of tax credits against future business taxes due.
2006年1月1日起，從事石油作業公司的所得稅稅率從25％提高到40％。這些公司不可以選擇繳納營業稅代替所得稅。
With effect from 1 January 2006, the rate of income tax for companies engaged in petroleum operations was increased from 25% to 40%. Such companies cannot opt to pay business tax instead of income tax.
對所得稅和營業稅的進一步修訂有：對來自石油作業的收入征收石油附加費，促進與其他國家的稅務信息交換協議，取消對特許權使用費和向非居民支付傭金的預提稅，對娛樂場所、傭金費，房地產企業和公用事業實行不同的營業稅。
Further amendments were made to the Income and Business Tax to introduce a petroleum surcharge on revenues derived from petroleum operations, to facilitate tax information exchange agreements with other countries, to abolish the withholding tax on royalties and commissions paid to non-residents and to vary the rates of business tax on casinos, commissions, real estate business and utilities.
一般銷售稅
GENERAL SALES TAX
2006年7月1日起，現行的“銷售稅”被廢除并被一般銷售稅（GST）所取代。一般銷售稅是一種有效的增值稅，供應鏈中的每個環節稅收都應支付，投入品產生的稅收可以通過企業向納稅品消費者收取一般銷售稅來補償。從一般銷售稅目的來說，“業務”有一個非常廣泛的含義，并可以包括沒有利潤的活動。 “應稅供應”是指由一個企業或被促進企業提供的商品和/或服務的供應。因此，供應若不是免稅的，這就是一個應稅供應。
Effective 1 July 2006, the 'sales tax' which was in force was repealed and replaced by a general sales tax (GST). GST is effectively a value added tax, with tax becoming payable at each stage in the supply chain and with tax incurred on inputs being recoverable by offset against GST charged by a business to customers on taxable supplies. For GST purposes, "business" has a very wide meaning and can include activities on which no profit is made. "Taxable supply" is a supply of goods and/or services made in the course of, or furtherance of, any business. Therefore, where a supply is not specifically exempted it will be a taxable supply.
2010年4月1日起，一般銷售稅稅率從10％上升至12.5％。免稅商品及服務供應包括：
Effective 1 April 2010, the rate of GST was increased from 10% to 12.5%. Exempt supplies of goods and services include:
?一些金融服務和投機供應
? some financial services and gambling supply
?一些在教育法含義下的教育機構提供的商品和服務
? some supply of goods and services by an educational institution within the meaning of the Education Act
?藥物、牙科、醫院、眼科和輔助醫療服務，而不是獸醫服務和整容手術
? medical, dental, hospital, optical and paramedical services, other than veterinary services and cosmetic surgery
?居民住所或酒店或同類場所的提供
? supply of residential accommodation or accommodation in a hotel or similar establishment
?公共郵政服務、國內公共交通乘客、飛機租賃和與公共航空運輸有關的技術維護
? public postal services, domestic public transport of passengers, lease of aircraft and maintenance services in connection with the supply of public air transport
?乘客或貨物的國際運輸
? international transport of passengers or goods
?一些向外交使團、國際組織和區域組織提供的服務和商品
? some supplies of services provided to diplomatic missions, international and regional organizations
?向伯利茲政府提供的商品和服務。
? goods and services provided to the Government of Belize.
免稅貨物和服務的供應商不允許向客戶收取一般消費稅，也不能彌補由投入產生的任何一般消費稅。
Providers of exempt goods and services are not allowed to charge GST to customers and cannot recover any GST paid on inputs.
應稅供應是零稅率，即稅率為0％，或標準稅率12.5％，從2010年4月1日起生效。
Taxable supplies are zero-rated, that is the tax rate is 0%, or standard-rated with a tax rate of 12.5% effective from 1 April 2010.
零稅率的物品包括：
Zero-rated items include:
?出口的商品和服務
? exported goods and services
?一些供人們消費的食品，工人們使用的供水（瓶裝水除外）和一些藥物、醫療設備用品
? some food items for human consumption, water supply (other than bottled water) and some medicines and medical supplies for human use
?一些在教育中使用的用具和用品
? some items and supplies for use in education
?與農業，畜牧業，鳥類和魚類，軟體動物類有關的一些用品。
? some supplies connected with agriculture, livestock, birds and fish, crustaceans and molluscs.
物品沒有被特別豁免或零稅率，就被認為是標準稅率。
Items not specifically exempted or zero-rated are considered to be standard-rated.
其他地方稅
OTHER LOCAL TAXES
包括：
These include:
?某些交易（包括財產轉讓）的印花稅
? Stamp duty on certain transactions, including the transfer of property
?土地和房產稅
? Land and property taxes
?經營許可證，車輛牌照和其他地方當局收取的稅收
? Trade licence, motor vehicle licence and other taxes charged by local authorities
?關稅，消費稅和由海關當局收取的其他稅費。
? Customs, excise and other taxes charged by the Customs and Excise Department.
G.外匯管制
G. exchange control
外匯管理法規定，只有伯利茲的中央銀行和授權經銷商可以進行外幣交易。
The Foreign Exchange Control Act provides that only the Central Bank of Belize and authorised dealers may deal in foreign currencies.
為了支付在伯利茲境外采購的商品和服務，必須先從中央銀行取得外匯許可證。
A foreign exchange permit must first be obtained from the Central Bank to pay for goods and services procured outside Belize.
中央銀行的批準也要求為伯利茲境外以外幣計價的貸款擔保。
Central Bank approval is also required to secure a loan outside Belize denominated in a foreign currency.
F.預提稅款
f. withholding taxes
付給非居民的股利的15％，超過BZ $ 3,000的總合同款項的3％
Dividends paid to non-residents 15% Gross contract payments in connection with contracts exceeding BZ$3,000 3%
付給非居民的利息的15％
Interest paid to non-residents 15%
管理費，廠房及設備租賃費和向非居民支付的技術服務收費的 25％
Management fees, rental of plant and equipment and charges for technical services paid to non-residents 25%
2011年1月1日起，由被授權提供實時語音服務的通訊服務的公司支付給股東的股息免稅。
Effective 1 January 2011, dividends paid to shareholders by entities licensed to provide telecommunication services that offer real time voice services are exempt from tax.
H.個人所得稅
H. personal tax
2010年1月1日起，居住在伯利茲的受雇人員被允許以下基本扣除：
Effective 1 January 2010, employed persons resident in Belize are allowed a basic deduction of
（a）在一個受雇人員一年各種來源的總收入不超過BZ$ 26,000的情況下，允許扣除BZ$ 25,600
(a) BZ$25,600 in the case of an employed person whose total income, from all sources in a basis year, does not exceed BZ$26,000
（b）在一個受雇人員一年各種來源的總收入超過BZ$ 26,000但不超過BZ$ 27,000的情況下，允許扣除BZ$ 24,600
(b) BZ$24,600 in the case of an employed person whose total income, from all sources in a basis year, exceeds BZ$26,000 but does not exceed BZ$27,000
（c）在一個受雇人員一年各種來源的總收入超過BZ$ 27,000但不超過BZ$ 29,000的情況下，允許扣除BZ$ 22,600
(c) BZ$22,600 in the case of an employed person whose total income, from all sources in a basis year, exceeds BZ$27,000 but does not exceed BZ$29,000 and
（d）在除上述情況的其他所有受雇人員，允許扣除BZ$19600。除了被允許的慈善捐款外，其額度限制在應課稅收入的六分之一，對確定了的應課稅所得中沒有其他扣除項目。
(d) BZ$19,600 in the case of all other employed persons. There are no other deductions in ascertaining chargeable income except for allowable charitable donations which is restricted to one-sixth part of the chargeable income.
應課稅入息稅率是25％的統一稅率，并且向所有居民提供標準的BZ$100的稅收抵免。
The rate of tax on chargeable income is a flat rate of 25%, with a standard tax credit deduction of BZ$100 available to all residents.
雙重課稅減免提供給一些非居民，特別是英國居民和大多數加勒比共同體國家的居民。
Double tax relief is available to some non-residents, particularly residents of the UK and residents of most CARICOM countries.
相關話題：
巴林島稅收指南
阿聯酋稅收指南
開曼群島稅收指南
