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优惠政策

埃塞税收制度

发布日期:2012年05月31日 阅读7582次

税收是埃塞俄比亚国家财政收入主要来源之一。主要有进口关税、消费税、增值税、附加税、预扣赋税、企业所得税、营业(销售)税等。

进口关税:埃塞俄比亚是世界 海关组织成员,加入了"国际商品统一分类和编码办法公约",按货物分类,进口关税税率为0-35%

消费税:按商品分类,税率为10%-100%

增值税:年营业额超过500000比尔以上,征收15%的增值税。

预扣赋税:按进口商品的到岸价(货值、运输费和保险的总价)预扣税款3%

企业所得税:股份有限公司和私人有限公司(PLC)按企业所得总额的30%征收。

营业税:国内市场商品销售和国内建筑、谷物加工、拖拉机租赁及农业收割服务税率为2%。除此之外,税率为10%

附加税:按进口商品的到岸价(货值、运输费和保险的总价)附加税款10%

投资企业税收优惠:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          为鼓励私人投资促进外国资金和技术进入埃塞,政府制定了一系列鼓励投资税收优惠政策,以下税收优惠适用于本国和外国投资者。

进口关税:

·         所有的投资资本货物,如厂房和机械、设备等,均100%免除进口海关税和其他涉及进口的税收。价值多达进口投资资本货物价值15%的部件、非当地生产而且当地无法以同等数量、质量和价格得到的产品,均将享受相同免税待遇。

·         享受免除进口海关税和其他涉及进口的税收的投资资本货物可以转让给享受同等优惠的另一位投资者。

·         生产出口产品所需的原材料将免除海关税或其他涉及进口的税收。

 

所得税免税期:生产产品在当地销售的企业可获得2年免除企业所得税,而产品50%以上用于出口的企业可得到5年的所得税免除。 凡是在东方工业园投资的企业,另外增加2年的企业所得税免除期限,即根据产品和出口的情况所得税免除在4-7年之间。

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