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style=\"margin-top:0;margin-right:8px;margin-bottom:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px\">2022年1月31日，阿拉伯联合酋长国财政部宣布，\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(217, 72, 33);letter-spacing: 1px;font-size: 15px\">\u003Cspan style=\"font-family:微软雅黑\">将从\u003C\u002Fspan>\u003Cspan style=\"font-family:微软雅黑\">2023年6月1日起，首次对企业利润征收联邦企业税\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px\">，税率将保持在\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(255, 169, 0);letter-spacing: 1px;font-size: 15px\">9%\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px\">左右的低水平，以保持对企业的吸引力。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 17px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px\">\u003Cspan style=\"font-family:微软雅黑\">阿联酋素有\u003C\u002Fspan>\u003Cspan style=\"font-family:微软雅黑\">“避税天堂”之称，对全球超级富豪们有着巨大的吸引力，在公司利润税生效之后，阿联酋的大部分免税制度仍然存在，包括不征收个人所得税。\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;text-indent:0;padding:0 0 0 0 ;text-align:center;background:rgb(255,255,255)\">\u003Cimg src=\"https:\u002F\u002Fstarsite.oss-accelerate.aliyuncs.com\u002Fuploads\u002F20221122\u002F1669086029654009433.png\" title=\"image\" alt=\"image.png\"\u002F>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:center;line-height:28px;background:rgb(255,255,255)\">\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 14px\">\u003Cspan style=\"font-family:微软雅黑\">（阿联酋通讯社原文：\u003C\u002Fspan>\u003Cspan style=\"font-family:微软雅黑\">wam.ae\u002Fzh-CN\u002Fdetails\u002F13）\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 17px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 17px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 17px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 17px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 ;text-align:center\">\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;font-size:21px;background:rgb(0,255,255);background:rgb(0,255,255)\">\u003Cspan style=\"font-family:微软雅黑\">征收范围\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 \">\u003Cspan style=\";font-family:微软雅黑;font-size:16px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px\">新税的征收范围涵盖该国境内的所有公司和商业活动。\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\";font-family:微软雅黑;font-size:16px\">\u003Cbr\u002F>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\";font-family:微软雅黑;font-size:16px\">1.\u003C\u002Fspan>\u003Cspan style=\"font-family: 微软雅黑;font-size: 14px\">从事\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;color:rgb(255,169,0);font-size:14px\">开采自然资源\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;font-size: 14px\">的企业不包括在内，后者仍将在酋长国层面征收；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-bottom: 16px;text-indent: 14px\">\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;color:rgb(255,169,0);font-size:14px\">2.就业、房地产和其他投资的个人收入\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;font-size: 14px\">，或个人从非在阿联酋获得许可或以其他方式允许开展的业务或其他形式的商业活动所产生的任何其他收入，也不征收企业税；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-bottom: 16px;text-indent: 14px\">\u003Cspan style=\"font-family: 微软雅黑;font-size: 14px\">3.\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;color:rgb(255,169,0);font-size:14px\">国内和跨境支付\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;font-size: 14px\">，以及在阿联酋开展业务的\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;font-size: 14px\">外国投资者\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;font-size: 14px\">的股息、资本收益、利息、特许权使用费和其他投资回报的收入不征收企业所得税；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-bottom: 16px;text-indent: 14px\">\u003Cspan style=\"font-family: 微软雅黑;font-size: 14px\">4.阿联酋只对\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;color:rgb(255,169,0);font-size:14px\">\u003Cspan style=\"font-family:微软雅黑\">超过\u003C\u002Fspan>\u003Cspan style=\"font-family:微软雅黑\">37.5万迪拉姆的利润\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;font-size: 14px\">征税，以扶持小企业和初创企业。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 \">\u003Cspan style=\";font-family:微软雅黑;font-size:16px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px\">\u003Cspan style=\"font-family:微软雅黑\">就目前，阿联酋总共征收\u003C\u002Fspan>\u003Cspan style=\"font-family:微软雅黑\">4种税，虽然不对个人征收所得税，但征收消费税，增值税，旅游设施税，以及新增加的企业税。\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 17px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 ;text-align:center\">\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;font-size:19px;background:rgb(0,255,255);background:rgb(0,255,255)\">\u003Cspan style=\"font-family:微软雅黑\">新征税率具体情况\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-bottom: 16px\">\u003Cspan style=\";font-family:微软雅黑;font-size:16px\">\u003Cbr\u002F>\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;font-size:15px\">\u003Cspan style=\"font-family:微软雅黑\">企业应税年收入（\u003C\u002Fspan>\u003Cspan style=\"font-family:微软雅黑\">tsxable incoime)在37.5万迪拉姆（约合10万美元）以下的适用0%的所得税税率；\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-bottom: 16px\">\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;color:rgb(133,133,133);letter-spacing:2px;font-size:15px;background:rgb(214,214,214)\">\u003Cspan style=\"font-family:微软雅黑\">企业应税年收入（\u003C\u002Fspan>\u003Cspan style=\"font-family:微软雅黑\">tsxable incoime)在37.5万迪拉姆（约合10万美元）以上的适用9%的所得税税率；\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 ;text-align:center\">\u003Cimg src=\"https:\u002F\u002Fstarsite.oss-accelerate.aliyuncs.com\u002Fuploads\u002F20221122\u002F1669086043213050298.png\" title=\"image\" alt=\"image.png\"\u002F>\u003C\u002Fp>\u003Cp style=\"margin-bottom: 16px\">\u003Cspan style=\";font-family:微软雅黑;font-size:16px\">\u003Cbr\u002F>\u003C\u002Fspan>\u003Cspan style=\";font-family:微软雅黑;font-size:16px\">·\u003C\u002Fspan>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">针对满足\u003C\u002Fspan>\u003Cspan style=\"font-family:微软雅黑\">OECD税基侵蚀和利润转移“第二支柱”特定标准的\u003C\u002Fspan>\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(255, 169, 0);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">大型跨国公司\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">（集团合并年收入在\u003C\u002Fspan>\u003Cspan style=\"font-family:微软雅黑\">31.5亿迪拉姆以上）将\u003C\u002Fspan>\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(217, 72, 33);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">按不同税率\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">征收企业所得税\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">·\u003C\u002Fspan>\u003C\u002Fspan>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">阿联酋企业\u003C\u002Fspan>\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(255, 169, 0);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">从合格的股份\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">（是指阿联酋或外国公司的所有权权益，符合阿联酋所得税法律规定的特定条件）中获得的\u003C\u002Fspan>\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(217, 72, 33);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">股息和资本收益\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">将免征阿联酋企业所得税\u003C\u002Fspan>\u003Cspan style=\"font-family:微软雅黑\">&nbsp; 。\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">·\u003C\u002Fspan>\u003C\u002Fspan>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">此外，所得税将在调整的\u003C\u002Fspan>\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(255, 169, 0);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">会计利润\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">的基础上进行征收。并采用\u003C\u002Fspan>\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(217, 72, 33);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">盈亏互补机制\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px;background: rgb(255, 255, 255)\">\u003Cspan style=\"font-family:微软雅黑\">，即自所得税法规生效日后发生的税务亏损可以抵减未来财务年度的盈余。\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph\">\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;text-indent:0;padding:0 0 0 0 ;text-align:center;background:rgb(255,255,255)\">\u003Cimg src=\"https:\u002F\u002Fstarsite.oss-accelerate.aliyuncs.com\u002Fuploads\u002F20221122\u002F1669086057682083904.png\" title=\"image\" alt=\"image.png\"\u002F>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 17px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 17px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 ;text-align:center\">\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;font-size:21px;background:rgb(0,255,255);background:rgb(0,255,255)\">\u003Cspan style=\"font-family:微软雅黑\">将产生的影响\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 \">\u003Cspan style=\";font-family:微软雅黑;font-size:16px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 \">\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;color:rgb(68,114,196);font-size:27px\">01\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;color:rgb(68,114,196);font-size:19px\">对小企业：\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 14px\">新税收政策将给阿联酋的中小企业带来更多好处。\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 14px\">上文提到，该税不会直接影响初创企业和小企业，因为已经宣布了\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(217, 72, 33);letter-spacing: 1px;font-size: 14px\">最低门槛\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 14px\">。这就为利润低于这一门槛的初创企业和公司提供空间，让它们在被新法律的条款限制之前开展业务和运营。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 \">\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;color:rgb(68,114,196);font-size:29px\">0\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;color:rgb(68,114,196);font-size:29px\">2 \u003C\u002Fspan>\u003C\u002Fstrong>\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;color:rgb(68,114,196);font-size:19px\">对政府财政的支持：\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 14px\">\u003Cspan style=\"font-family:微软雅黑\">这项税收是阿联酋一系列措施的一部分，包括前两年推出\u003C\u002Fspan>\u003Cspan style=\"font-family:微软雅黑\">5%税务增值税，以减少对油气收入的依赖，缓解财政压力。在三年财政计划中，阿联酋迪拜政府公布了2022年600亿迪拉姆的支出计划，政府收入估计为575亿迪拉姆。“尽管预算设想在三年财政框架的第一年出现小幅赤字，但将在三年结束时达到收入和支出的平衡，”海湾新闻在其社论中写道。\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 17px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 14px\">\u003Cspan style=\"font-family:微软雅黑\">新税收政策将扩大联邦政府的收入基础，很可能也将扩大阿联酋的收入基础，这与目前分配增值税收入的方式一致\u003C\u002Fspan>\u003Cspan style=\"font-family:微软雅黑\">——\u003C\u002Fspan>\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 14px\">这是除许可证费、服务费和不稳定的土地销售之外的一个新的收入来源。\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 17px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 14px\">当局表示，此举将\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(217, 72, 33);letter-spacing: 1px;font-size: 14px\">为引入全球最低税率铺平道路\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 14px\">\u003Cspan style=\"font-family:微软雅黑\">，因为经合组织\u003C\u002Fspan>\u003Cspan style=\"font-family:微软雅黑\">(OCED)在去年10月牵头的全球企业税改迎来关键里程碑，包括阿联酋在内的136个国家同意设立15%的全球最低企业税。据悉，9%的税率也和阿联酋近年来的经济多元化政策有关。数十年来，石油一直是阿联酋经济的支柱，鉴于石油开采可持续性较低，阿联酋政府希望减少对石油行业的依赖，而企业所得税符合这一战略，\u003C\u002Fspan>\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(217, 72, 33);letter-spacing: 1px;font-size: 14px\">从全球标准来看，这一税率依然很低\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 14px\">。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 17px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 ;text-align:center\">\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;font-size:21px;background:rgb(0,255,255);background:rgb(0,255,255)\">\u003Cspan style=\"font-family:微软雅黑\">阿联酋所得税合规要求\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 \">\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">1\u003C\u002Fspan>\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">、\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;font-size:15px\">所有企业均需要注册所得税\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;color:rgb(217,72,33);font-size:15px\">税号\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\";font-family:微软雅黑;font-size:15px\">（包括自由区企业）\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 \">\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">2\u003C\u002Fspan>\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">、\u003C\u002Fspan>\u003Cspan style=\";font-family:微软雅黑;font-size:15px\">所得税为\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;color:rgb(255,169,0);font-size:15px\">年度\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\";font-family:微软雅黑;font-size:15px\">申报\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 \">\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">3\u003C\u002Fspan>\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">、\u003C\u002Fspan>\u003Cspan style=\";font-family:微软雅黑;font-size:15px\">阿联酋不要求企业预缴所得税，企业每年度只需提交一份企业所得税纳税申请表；\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 \">\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">4\u003C\u002Fspan>\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">、\u003C\u002Fspan>\u003Cspan style=\";font-family:微软雅黑;font-size:15px\">未能满足所得税合规要求的企业将被处以\u003C\u002Fspan>\u003Cstrong>\u003Cspan style=\";font-family:微软雅黑;color:rgb(217,72,33);font-size:15px\">行政处罚\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\";font-family:微软雅黑;font-size:15px\">，包括罚款\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\";font-family:微软雅黑;font-size:14px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding:0 0 0 0 \">\u003Cspan style=\";font-family:微软雅黑;font-size:16px\">&nbsp;\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"margin-top:0;margin-right:8px;margin-bottom:0;margin-left:8px;text-indent:0;padding:0 0 0 0 ;text-align:justify;text-justify:inter-ideograph;line-height:28px;background:rgb(255,255,255)\">\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px\">目前，关于阿联酋企业所得税的相关政策的信息并不详细。不过不必着急，预计阿联酋政府将在\u003C\u002Fspan>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px\">之后\u003C\u002Fspan>\u003Cspan style=\"font-family: 微软雅黑;color: rgb(34, 34, 34);letter-spacing: 1px;font-size: 15px\">发布更多信息，各位中东卖家朋友仍有充足的时间做准备。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>","2022-11-22 19:01:09","2026-07-08 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