根西島稅收指南
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根西島稅收指南2011
Guernsey Tax Guide 2011
一、應付稅項
A. TAXES PAYABLE
企業稅
COMPANY TAX
所有在根西島組建的企業或視作居民然后因此應繳所得稅，或被給予納稅豁免權。
All companies incorporated in Guernsey are treated as either resident, and therefore chargeable to income tax, or given exempt status.
居民企業
RESIDENT COMPANIES
如果一企業是在根西島組建或在根西島進行管理和控制的，則應從企業稅計稅角度視其為居民企業。應當注意的是對企業的管理和控制需參考股份的所有權來確定，即一個非根西島注冊企業也會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.
對于居民企業，到2007年12月31日為止所得稅率為20%。從2008年1月1日起企業的標準稅率減低至0%，雖然企業仍需為某些類的根西島來源所得繳稅。由根西島內的房地產開發得到的所得或根西島內的租賃所得按企業的較高稅率20%征稅。同時，由公共事業管理署所管理的公共事業的利潤也需按20%的稅率繳稅。從某些銀行活動以及提供信用工具所獲得的利潤按企業的中間稅率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，然而企業也可采用其自定結束日的納稅年度。從2006年1月1日起，營業利潤以當年為基礎征稅。稅款應分兩期于應繳年度的6月30日和12月31日，或如果估定金額的公布時間晚于上述繳費時間則應于公布后的30天繳付稅款。納稅申報單于每年的一月初發出，并且應同時提交損益賬戶以及企業在上年12月31日結束的通常會計期間內的資產負債表的副本。如果到六月中旬還未提交納稅申報單的，則在上年數據的基礎上依商品零售價格指數而上漲后得到預算稅額。
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
EXEMPT COMPANIES
在2008年1月1日之前，由非居民實益擁有的根西島注冊企業可以在繳納了600根西島鎊的免稅年費后要求免稅權。免稅企業無須為其來源于根西島外的所得繳納任何稅費。根西島內所有來源所產生的所得（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，廢除所有私有企業的免稅權。自那之后，所有的根西島注冊企業都從稅務角度上視作居民。不過，根西島的投資方案仍可要求免稅權。
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.
國際企業
INTERNATIONAL COMPANIES
從2008年1月1日起，廢除國際商業企業身份。在2008年之前，國際商業企業為一個在根西島管理控制、完全由非居民所有、且雖然專門同非居民交易或安排非居民間的交易活動，卻可在根西島有實際存在的一個企業。雖然該企業常駐于根西島，但不需按20%的平常稅率繳稅。相反，它可自選一經稅務當局同意的大于0%但不超過30%的稅率，其應繳最少稅費為1,000根西島鎊。鑒于稅率可高達30%，企業可選擇一個可以滿足大部分國家與受控外國企業和反避稅相關的法規條件的稅率。
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.
受保護單元公司
PROTECTED CELL COMPANIES
2007年間，推行了相關立法以促進受保護單元公司的創立。根據該立法，公司的一個別單元的投資者和債權人不會受到其他單元的負債（包括利潤中的應付稅款）影響。單獨計算各單元的應稅利潤，按照公司組織章程或其他對公司有影響的有關協定中規劃的安排來分配各單元的利潤及虧損。調整后的稅損按照各獨立單元在相關虧損中所應承擔的部分進行分配，雖然是可以選擇放棄虧損以同其他單元的利潤相抵銷。
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.
專業自保公司
CAPTIVE INSURANCE COMPANIES
到2007年12月為止，對海外控制的專業自保公司有特殊的稅務規定。在根西島對專業自保公司有三種稅收方式。可對專業自保公司按應稅凈利潤的20%征稅并且可根據所保留的賠付款的比例來推遲一部分的應繳稅費。或者，它可選擇按比例增減法為除其根西島以外保險業務活動產生的所得之外的所得繳稅。另一個辦法是選擇成為一個免稅企業，在此情況下需繳納600根西島鎊的年費。這些選項于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根西島來源應稅所得的企業不需要向根西島政府提交年度財務報告并且無根西島納稅義務。對于有根西島居民股東的貿易企業，在貿易利潤分配給其根西島居民股東之前不會形成根西島納稅義務。
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.
在進行分配時，企業將作為股東的代理人按20%的個人一般稅率預提其稅費。將有根西島居民股東的企業的投資所得視為會被分配給根西島居民股東并按此征稅。同樣的企業需作為代理人替股東繳稅。某些反避稅措施意味著“觸發事件”將導致未分配利潤被征稅。所謂“觸發事件”實質上為股份處理、停止經營或股東變為非居民。上述情況不適用于做出一個不可撤銷決定要每年最少分配其65%利潤的企業。
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.
資產利得稅
CAPITAL GAINS TAX
根西島無資產利得稅。
There is no capital gains tax in Guernsey.
分支機構利潤稅
BRANCH PROFITS TAX
根西島無分支機構利潤稅。
There is no branch profits tax in Guernsey.
銷售稅/增值稅
SALES TAX/VALUE ADDED TAX (VAT)
根西島無銷售稅或增值稅。
There is no sales tax or VAT in Guernsey.
附加福利稅
FRINGE BENEFITS TAX
實物福利應向雇員在接收福利如食品供給、免租住宿、以及企業機動車輛的私用征稅。對實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
LOCAL TAXES
僅征收國家級別的稅賦。
Taxes are levied on a state level only.
二、應稅所得的確認
B. DETERMINATION OF TAXABLE INCOME
企業的應稅所得通過確定可納稅所得而后減去可扣除項來確認。一般而言，只有全部是因經營需要而花費的費用才可予以扣除。下列類別適用特殊規定。
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
資本項目的折舊不可進行扣除。不過，可用余額遞減法計算年度免稅額，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%
? 廠房和機器 – 20%
?plant and machinery – 20%
? 機動車輛 – 25%（僅限于2006年1月1日后所購置車輛的前19,900根西島鎊）
?motor vehicles – 25% (restricted to first ￡19,900 for vehicles purchased on or after 1 January 2006)
? 其他各項目也可按指定折舊率來攤銷
? various other items can also be written off at specified rates.
處理參與經營活動且有年度免稅額的資產，會在銷售收益少于或多于原始成本減所給免稅額后的金額時會相應產生結余免稅額或費用。
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
一年年初時所有手頭上的待銷存貨和以及當年年末時所有手頭上的待銷存貨都需在確定應稅所得時考慮在內。雖然根西島的立法未涵蓋存貨的計價，但所得稅當局會參照英國制定的準則。因此，可接受的存貨計價法包括先進先出法和平均成本法但沒有后進先出法。
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，居民企業從另一居民企業接收股息需要繳稅。不過，這些企業都有稅收抵免所以使其在事實上免予繳稅。（從2007年以后 的利潤中所支付股息的處理方法見上文“零十稅制的變更”）。從一英國居民企業收到的股息不享受雙重征稅優惠，因此接收者按所收到的凈額繳稅。接收的外國股息可以得到單邊稅收優惠按以下結果中較小的計算：
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) 根西島實際稅率的四分之三；或
(i) three quarters of the Guernsey effective rate or
(ii) 按外國有效稅率，最大到帶入計算的外國所得的補償額。
(ii) the foreign effective rate up to the amount of the grossed up foreign income brought into charge.
當股息從已繳稅所得中支付時，此股息付款不可于計稅時扣除。
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
當利息關聯于經營活動中所借的錢款，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
虧損在所有權和經營繼續的前提下可以無限向后結轉。虧損不得向前退結多于一年。
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、外國稅收優惠
C. FOREIGN TAX RELIEF
根西島同英國和澤西島簽有避免雙重征稅協定。除所收股息（見上文）和債券利息之外，雙重稅收優惠適用于所有源頭扣稅的所得。鑒于其有關稅收交換協定的談判，根西島同以下國家就針對所得問題的有限避免雙重稅收協定開始了相互協商程序：
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 愛爾蘭共和國
格陵蘭 瑞典
單邊優惠適用于上述國家以外國家來源的所得，包括已經預提稅款的股息（見上文“股息”）。
稅收信息交換協定（TIEAS）
根西島同以下國家簽署了稅收信息交換協定：
澳大利亞
德國
挪威
美國
中國
希臘
葡萄牙
丹麥
格陵蘭
愛爾蘭共和國
法羅群島
冰島
圣馬力諾
芬蘭
荷蘭
瑞典
法國
新西蘭
英國
四、企業集團
在1996年間，通過了立法準許集團內企業間虧損減免的轉移并且適用于所有于1992年1月1日或之后結束的會計期間。從虧損減免角度而言，組建集團需要其中一個企業實益擁有另一企業90%或以上資產，或它們各被另一企業或個人實益擁有90%或以上資產。
五、關聯方交易
根西島現無有關轉移定價或關聯方的立法。
六、預提稅
到2007年12月31日為止，要求從向非居民支付的股息中預提稅費。英國企業可就潛在于企業利潤之上的根西島稅收來要求英國單邊優惠。從2008年1月1日起，不再對根西島企業支付給非居民股東的股息征收預提稅。
許多國家按其標準國稅率扣除預提稅項。根據新的零稅率企業稅制，企業從非根西島征稅的利潤中支付的股息可不扣除根西島稅（前提是所受外國稅率為20%或以上）。
根據歐盟儲蓄稅法，在2011年6月31日之前，歐洲居民個人投資者有權利選擇是通過同其本國稅務當局交換有關其存款所得的信息，或者接受扣除20%的預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而強制進行信息交換。
自2008年1月1日起，根西島的租金所得應按20%的稅率繳納預提稅無論房東的稅務居留資格如何。同時，從根西島房地產開發而產生的土地所有者的利潤按20%的稅率繳稅。
七、外匯管控
外匯管控的要求于1987年已經廢止。
八、個人稅
居住于根西島的個人需要繳納所得稅。居民和主要居住于此的個人應就其來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人（遵照過渡性條款）應為其根西島來源所得以及其他所有帶入島內的根西島以外來源所得繳稅。自2010年1月1日起，在根西島常駐但不主要居留于此的個人（見下文）可以選擇每年繳納25,000根西島鎊的最低稅費，前提是其根西島來源所得未超過125,000根西島鎊。如果其根西島來源所得超過此數額，那么稅費也將相應增加。個人無外國來源所得和根西島的存款利息的納稅義務。如果個人全球所得的應繳稅費低于最低額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，對稅務居留資格的規則進行了簡化。唯一的考察標準即為在根西島逗留的天數。一個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，如一常駐個人于一日歷年內在根西島逗留182天或以上，或者其于一日歷年內在根西島逗留91天或以上且在之前四個日歷年內至少有730天是逗留于根西島的，那么該常駐個人將視作主要居留于根西島。如一個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其他逗留期間在91天或以上的地區，那么該個人也將被視作主要居留于根西島。
可納稅所得在減去準予扣除項后需繳納所得稅。可納稅所得包括營業所得、雇傭所得、股息、租金及所收利息。
準予扣除項包括給專業團體和科學協會的費用及會費、養老金計劃繳費、退休年金保費、某些類型的利息、包括租賃財產的按揭費以及一筆按揭前400,000根西島鎊按揭款的利息在內的費用。同時向注冊慈善機構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劃的規定從其薪金或工資中計提分期稅款。自雇個人及無薪金或工資所得的個人每年分兩期于6月30日和12月31日支付其應繳稅款。支付給非居民董事的費用無根西島納稅義務。
在一日歷年間主要居留于根西島的個人，可根據各自的個人情況所適用的個人津貼在該日歷年按標準費率享受所得稅減免。
根西島居民個人的應繳稅款限額
自2008年1月1日起，對根西島居民個人應交稅款的數額設定了限度。限額為250,000根西島鎊但僅適用于外國來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，為限制有關于其他根西島來源所得的應繳稅費還采用一個100,000根西島鎊的附加限額。對已婚夫婦適用同樣的限額。
個人津貼
一個人在一日歷年所應得的個人津貼總額需從其應繳所得稅的所得總額中扣除，而后該差額應按20%的標準稅率征稅。
當所得應當繳稅時，2011年所適用的主要個人津貼如下：
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）
受扶養親屬津貼 2,900根西島鎊
子女費用津貼（一般針對單親） 6,150根西島鎊
養老金制度 – 根西島居民
根西島稅收法規準許簡歷自治形式的養老金制度稱之為退休年金信托制度。計劃的繳費者，可以是居民或是非居民，能夠對養老基金的投資產生影響，并且在基金有正常商業回報和有效保障的前提下可從中最多取得基金25%份額的借款。對于年齡在50歲到75歲的退休者，受托人在向保險公司購買年金保險時無需任何必要條件。受托人可以直接從信托基金中支付年金。該年費按根西島普通稅率繳稅。所有在受益人死亡時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行分配。
這類養老金協定也可確立為資格認可的海外退休金計劃（QROPS）。
在本指南編寫之時，給予津貼領取更大靈活性的立法已經起草。該法將準許一次性提取基金總額30%的款額。當基金是由根西島減免課稅的繳費所產生的時，免稅基礎會限制在一固定數額，目前為165,000根西島鎊。最早可于50歲起就開始提取津貼但最晚不得晚于75歲。不必在開始提取津貼之時即刻退休，且一次性的提取款項也不再同年金發放的開始相關聯。
繳費的稅收減免適用于繳費者所收到的任何來源的所得，最高限額在每年35,000到50,000根西島鎊之間（在編寫之時減免標準仍待確定）。
養老金制度 – 非根西島居民
僅針對非居民的養老金制度也可按根西島法律來確立。這類制度提供積累無任何根西島所得稅納稅義務的財富的方法。根據根西島稅法s.40(ee)，制度中隨后支付的津貼同樣無任何根西島納稅義務。
Guernsey Tax Guide 2011
一、應付稅項
A. TAXES PAYABLE
企業稅
COMPANY TAX
所有在根西島組建的企業或視作居民然后因此應繳所得稅，或被給予納稅豁免權。
All companies incorporated in Guernsey are treated as either resident, and therefore chargeable to income tax, or given exempt status.
居民企業
RESIDENT COMPANIES
如果一企業是在根西島組建或在根西島進行管理和控制的，則應從企業稅計稅角度視其為居民企業。應當注意的是對企業的管理和控制需參考股份的所有權來確定，即一個非根西島注冊企業也會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.
對于居民企業，到2007年12月31日為止所得稅率為20%。從2008年1月1日起企業的標準稅率減低至0%，雖然企業仍需為某些類的根西島來源所得繳稅。由根西島內的房地產開發得到的所得或根西島內的租賃所得按企業的較高稅率20%征稅。同時，由公共事業管理署所管理的公共事業的利潤也需按20%的稅率繳稅。從某些銀行活動以及提供信用工具所獲得的利潤按企業的中間稅率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，然而企業也可采用其自定結束日的納稅年度。從2006年1月1日起，營業利潤以當年為基礎征稅。稅款應分兩期于應繳年度的6月30日和12月31日，或如果估定金額的公布時間晚于上述繳費時間則應于公布后的30天繳付稅款。納稅申報單于每年的一月初發出，并且應同時提交損益賬戶以及企業在上年12月31日結束的通常會計期間內的資產負債表的副本。如果到六月中旬還未提交納稅申報單的，則在上年數據的基礎上依商品零售價格指數而上漲后得到預算稅額。
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
EXEMPT COMPANIES
在2008年1月1日之前，由非居民實益擁有的根西島注冊企業可以在繳納了600根西島鎊的免稅年費后要求免稅權。免稅企業無須為其來源于根西島外的所得繳納任何稅費。根西島內所有來源所產生的所得（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，廢除所有私有企業的免稅權。自那之后，所有的根西島注冊企業都從稅務角度上視作居民。不過，根西島的投資方案仍可要求免稅權。
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.
國際企業
INTERNATIONAL COMPANIES
從2008年1月1日起，廢除國際商業企業身份。在2008年之前，國際商業企業為一個在根西島管理控制、完全由非居民所有、且雖然專門同非居民交易或安排非居民間的交易活動，卻可在根西島有實際存在的一個企業。雖然該企業常駐于根西島，但不需按20%的平常稅率繳稅。相反，它可自選一經稅務當局同意的大于0%但不超過30%的稅率，其應繳最少稅費為1,000根西島鎊。鑒于稅率可高達30%，企業可選擇一個可以滿足大部分國家與受控外國企業和反避稅相關的法規條件的稅率。
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.
受保護單元公司
PROTECTED CELL COMPANIES
2007年間，推行了相關立法以促進受保護單元公司的創立。根據該立法，公司的一個別單元的投資者和債權人不會受到其他單元的負債（包括利潤中的應付稅款）影響。單獨計算各單元的應稅利潤，按照公司組織章程或其他對公司有影響的有關協定中規劃的安排來分配各單元的利潤及虧損。調整后的稅損按照各獨立單元在相關虧損中所應承擔的部分進行分配，雖然是可以選擇放棄虧損以同其他單元的利潤相抵銷。
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.
專業自保公司
CAPTIVE INSURANCE COMPANIES
到2007年12月為止，對海外控制的專業自保公司有特殊的稅務規定。在根西島對專業自保公司有三種稅收方式。可對專業自保公司按應稅凈利潤的20%征稅并且可根據所保留的賠付款的比例來推遲一部分的應繳稅費。或者，它可選擇按比例增減法為除其根西島以外保險業務活動產生的所得之外的所得繳稅。另一個辦法是選擇成為一個免稅企業，在此情況下需繳納600根西島鎊的年費。這些選項于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根西島來源應稅所得的企業不需要向根西島政府提交年度財務報告并且無根西島納稅義務。對于有根西島居民股東的貿易企業，在貿易利潤分配給其根西島居民股東之前不會形成根西島納稅義務。
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.
在進行分配時，企業將作為股東的代理人按20%的個人一般稅率預提其稅費。將有根西島居民股東的企業的投資所得視為會被分配給根西島居民股東并按此征稅。同樣的企業需作為代理人替股東繳稅。某些反避稅措施意味著“觸發事件”將導致未分配利潤被征稅。所謂“觸發事件”實質上為股份處理、停止經營或股東變為非居民。上述情況不適用于做出一個不可撤銷決定要每年最少分配其65%利潤的企業。
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.
資產利得稅
CAPITAL GAINS TAX
根西島無資產利得稅。
There is no capital gains tax in Guernsey.
分支機構利潤稅
BRANCH PROFITS TAX
根西島無分支機構利潤稅。
There is no branch profits tax in Guernsey.
銷售稅/增值稅
SALES TAX/VALUE ADDED TAX (VAT)
根西島無銷售稅或增值稅。
There is no sales tax or VAT in Guernsey.
附加福利稅
FRINGE BENEFITS TAX
實物福利應向雇員在接收福利如食品供給、免租住宿、以及企業機動車輛的私用征稅。對實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
LOCAL TAXES
僅征收國家級別的稅賦。
Taxes are levied on a state level only.
二、應稅所得的確認
B. DETERMINATION OF TAXABLE INCOME
企業的應稅所得通過確定可納稅所得而后減去可扣除項來確認。一般而言，只有全部是因經營需要而花費的費用才可予以扣除。下列類別適用特殊規定。
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
資本項目的折舊不可進行扣除。不過，可用余額遞減法計算年度免稅額，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%
? 廠房和機器 – 20%
?plant and machinery – 20%
? 機動車輛 – 25%（僅限于2006年1月1日后所購置車輛的前19,900根西島鎊）
?motor vehicles – 25% (restricted to first ￡19,900 for vehicles purchased on or after 1 January 2006)
? 其他各項目也可按指定折舊率來攤銷
? various other items can also be written off at specified rates.
處理參與經營活動且有年度免稅額的資產，會在銷售收益少于或多于原始成本減所給免稅額后的金額時會相應產生結余免稅額或費用。
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
一年年初時所有手頭上的待銷存貨和以及當年年末時所有手頭上的待銷存貨都需在確定應稅所得時考慮在內。雖然根西島的立法未涵蓋存貨的計價，但所得稅當局會參照英國制定的準則。因此，可接受的存貨計價法包括先進先出法和平均成本法但沒有后進先出法。
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，居民企業從另一居民企業接收股息需要繳稅。不過，這些企業都有稅收抵免所以使其在事實上免予繳稅。（從2007年以后 的利潤中所支付股息的處理方法見上文“零十稅制的變更”）。從一英國居民企業收到的股息不享受雙重征稅優惠，因此接收者按所收到的凈額繳稅。接收的外國股息可以得到單邊稅收優惠按以下結果中較小的計算：
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) 根西島實際稅率的四分之三；或
(i) three quarters of the Guernsey effective rate or
(ii) 按外國有效稅率，最大到帶入計算的外國所得的補償額。
(ii) the foreign effective rate up to the amount of the grossed up foreign income brought into charge.
當股息從已繳稅所得中支付時，此股息付款不可于計稅時扣除。
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
當利息關聯于經營活動中所借的錢款，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
虧損在所有權和經營繼續的前提下可以無限向后結轉。虧損不得向前退結多于一年。
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、外國稅收優惠
C. FOREIGN TAX RELIEF
根西島同英國和澤西島簽有避免雙重征稅協定。除所收股息（見上文）和債券利息之外，雙重稅收優惠適用于所有源頭扣稅的所得。鑒于其有關稅收交換協定的談判，根西島同以下國家就針對所得問題的有限避免雙重稅收協定開始了相互協商程序：
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 愛爾蘭共和國
格陵蘭 瑞典
單邊優惠適用于上述國家以外國家來源的所得，包括已經預提稅款的股息（見上文“股息”）。
稅收信息交換協定（TIEAS）
根西島同以下國家簽署了稅收信息交換協定：
澳大利亞
德國
挪威
美國
中國
希臘
葡萄牙
丹麥
格陵蘭
愛爾蘭共和國
法羅群島
冰島
圣馬力諾
芬蘭
荷蘭
瑞典
法國
新西蘭
英國
四、企業集團
在1996年間，通過了立法準許集團內企業間虧損減免的轉移并且適用于所有于1992年1月1日或之后結束的會計期間。從虧損減免角度而言，組建集團需要其中一個企業實益擁有另一企業90%或以上資產，或它們各被另一企業或個人實益擁有90%或以上資產。
五、關聯方交易
根西島現無有關轉移定價或關聯方的立法。
六、預提稅
到2007年12月31日為止，要求從向非居民支付的股息中預提稅費。英國企業可就潛在于企業利潤之上的根西島稅收來要求英國單邊優惠。從2008年1月1日起，不再對根西島企業支付給非居民股東的股息征收預提稅。
許多國家按其標準國稅率扣除預提稅項。根據新的零稅率企業稅制，企業從非根西島征稅的利潤中支付的股息可不扣除根西島稅（前提是所受外國稅率為20%或以上）。
根據歐盟儲蓄稅法，在2011年6月31日之前，歐洲居民個人投資者有權利選擇是通過同其本國稅務當局交換有關其存款所得的信息，或者接受扣除20%的預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而強制進行信息交換。
自2008年1月1日起，根西島的租金所得應按20%的稅率繳納預提稅無論房東的稅務居留資格如何。同時，從根西島房地產開發而產生的土地所有者的利潤按20%的稅率繳稅。
七、外匯管控
外匯管控的要求于1987年已經廢止。
八、個人稅
居住于根西島的個人需要繳納所得稅。居民和主要居住于此的個人應就其來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人（遵照過渡性條款）應為其根西島來源所得以及其他所有帶入島內的根西島以外來源所得繳稅。自2010年1月1日起，在根西島常駐但不主要居留于此的個人（見下文）可以選擇每年繳納25,000根西島鎊的最低稅費，前提是其根西島來源所得未超過125,000根西島鎊。如果其根西島來源所得超過此數額，那么稅費也將相應增加。個人無外國來源所得和根西島的存款利息的納稅義務。如果個人全球所得的應繳稅費低于最低額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，對稅務居留資格的規則進行了簡化。唯一的考察標準即為在根西島逗留的天數。一個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，如一常駐個人于一日歷年內在根西島逗留182天或以上，或者其于一日歷年內在根西島逗留91天或以上且在之前四個日歷年內至少有730天是逗留于根西島的，那么該常駐個人將視作主要居留于根西島。如一個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其他逗留期間在91天或以上的地區，那么該個人也將被視作主要居留于根西島。
可納稅所得在減去準予扣除項后需繳納所得稅。可納稅所得包括營業所得、雇傭所得、股息、租金及所收利息。
準予扣除項包括給專業團體和科學協會的費用及會費、養老金計劃繳費、退休年金保費、某些類型的利息、包括租賃財產的按揭費以及一筆按揭前400,000根西島鎊按揭款的利息在內的費用。同時向注冊慈善機構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劃的規定從其薪金或工資中計提分期稅款。自雇個人及無薪金或工資所得的個人每年分兩期于6月30日和12月31日支付其應繳稅款。支付給非居民董事的費用無根西島納稅義務。
在一日歷年間主要居留于根西島的個人，可根據各自的個人情況所適用的個人津貼在該日歷年按標準費率享受所得稅減免。
根西島居民個人的應繳稅款限額
自2008年1月1日起，對根西島居民個人應交稅款的數額設定了限度。限額為250,000根西島鎊但僅適用于外國來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，為限制有關于其他根西島來源所得的應繳稅費還采用一個100,000根西島鎊的附加限額。對已婚夫婦適用同樣的限額。
個人津貼
一個人在一日歷年所應得的個人津貼總額需從其應繳所得稅的所得總額中扣除，而后該差額應按20%的標準稅率征稅。
當所得應當繳稅時，2011年所適用的主要個人津貼如下：
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）
受扶養親屬津貼 2,900根西島鎊
子女費用津貼（一般針對單親） 6,150根西島鎊
養老金制度 – 根西島居民
根西島稅收法規準許簡歷自治形式的養老金制度稱之為退休年金信托制度。計劃的繳費者，可以是居民或是非居民，能夠對養老基金的投資產生影響，并且在基金有正常商業回報和有效保障的前提下可從中最多取得基金25%份額的借款。對于年齡在50歲到75歲的退休者，受托人在向保險公司購買年金保險時無需任何必要條件。受托人可以直接從信托基金中支付年金。該年費按根西島普通稅率繳稅。所有在受益人死亡時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行分配。
這類養老金協定也可確立為資格認可的海外退休金計劃（QROPS）。
在本指南編寫之時，給予津貼領取更大靈活性的立法已經起草。該法將準許一次性提取基金總額30%的款額。當基金是由根西島減免課稅的繳費所產生的時，免稅基礎會限制在一固定數額，目前為165,000根西島鎊。最早可于50歲起就開始提取津貼但最晚不得晚于75歲。不必在開始提取津貼之時即刻退休，且一次性的提取款項也不再同年金發放的開始相關聯。
繳費的稅收減免適用于繳費者所收到的任何來源的所得，最高限額在每年35,000到50,000根西島鎊之間（在編寫之時減免標準仍待確定）。
養老金制度 – 非根西島居民
僅針對非居民的養老金制度也可按根西島法律來確立。這類制度提供積累無任何根西島所得稅納稅義務的財富的方法。根據根西島稅法s.40(ee)，制度中隨后支付的津貼同樣無任何根西島納稅義務。