沙特地区税制情况介绍
经FSA财务人员介绍，我方非常希望得到贵方关于沙特阿拉伯王国税收条例的咨询意见，主要包括：
- 涉及到什么税种？
∙沙特阿拉伯王国实行两种税制。
∙扎卡特是对所有类型的沙特公司，由海湾合作委员会国家与沙特拥有的在沙特经营的公司，以及在合资公司中沙特与海湾合作委员会国家的股份所收取的伊斯兰宗教税。
∙2004年新收入税法（“NITL”）适用于所有的非沙特阿拉伯王国/海湾合作委员会人员（外方的），并且也适用于外国公司的沙特阿拉伯王国分支机构，不论是此公司是否为海湾合作委员会公司。
∙合资拥有的公司（称为“合资公司”）需缴纳对沙特阿拉伯王国/海湾合作委员会所拥有股份的卡扎特，并且应缴纳对外国所拥有股份的税。
- 每种税纳税为多少，以及计算的税基数额为多少？
税率
沙特收入税税率为20%，扎卡特税率为2.5%。应注意，收入税税基和扎卡特税基可能相差很大（见如下）。
主管当局
收入税和扎卡特由“扎卡特和收入税部门”（DZIT）收取。
税基
计算收入税税基的起始点为沙特公认会计准则（GAAP）下的会计利润。沙特公认会计准则基本上遵循国际财务报告准则（IFRS）。非扣费用支应加入会计利润。非扣除费用的例子为：
o        当地和外国收入税务费用
o        超过纳税人利税前收益（EBIT）50%的利息费用
o        对于由总部代表常设机构（PE）所产生的间接成本，由常设机构（PE）向其总部的支付。
o        由常设机构（PE）向其总部的“特许使用费”、“佣金费用”和“利息费用”
o        向沙特机构支付的罚金
o        贿赂
o        确定的呆坏账拨备
扎卡特本质上是向扎卡特纳税人调整后所得和流动资产所征收的税。然而，扎克特税基的实际计算远为复杂，并且可能由此普通规则得出不同的结果。
- 对于中国公司是否有减免或优惠？
根据中华人民共和国和沙特阿拉伯之间的双重课税协定，中国公民确实应享受一些减免。特别地，第5条（常设机构）和第7条（营业利润）可能会向贵方提供优惠的课征方式。例如，即使是外国公司员工的短期工作也能够形成常设机构，并且最终吸引沙特税款。然而，在此协定下，形成常设机构的特定工作仅为超过6各月时限框架的工作。为向贵方提供更多的具体指导，我方需要进一步地了解贵方在沙特阿拉伯的拟设置机构。
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As introduced by Financial officer of FSA, we are very keen to seek for your dvice regarding taxes regulations in Kindom of Saudi Arab, majorly including:
- what categories of taxes will be involved in?
∙The Kingdom of Saudi Arabia (“KSA”) operates two tax systems.
∙Zakat is an Islamic religious tax levied on Saudi companies of all types and companies owned by nationals of GCC states that conduct business in KSA,
and shares of Saudi and nationals of GCC states in mixed companies.
∙The New Income Tax Law of 2004 (“NITL”) applies to all non KSA / GCC persons (foreign owned), and also to KSA branches of foreign companies,
regardless of whether such companies are GCC companies.
∙Companies that are jointly owned (referred to as “mixed companies”) are subject to Zakat on the KSA/GCC share of ownership and subject to tax on the
foreign share of ownership.
- What is tax payment for each category and which authority shall levy such tax, and which amount shall be the base for calculation?
Tax rate
The Saudi income tax rate is 20% and the Zakat rate amounts to 2.5%. It should be noted that the income tax base and the Zakat base may differ significantly (see below).
Competent authority
Income tax and Zakat are being levied by the "Department of Zakat and Income Tax" (DZIT).
Tax base
The starting point for calculating the income tax base is the accounting profit under Saudi GAAP. Saudi GAAP, basically, follows IFRS principles.
Non-deductible expenses have to be added back to the accounting profit. Examples for non-deductible expenses are:
o        Local and foreign income tax expensedeductible
o        Interest expenses exceeding 50% of the taxpayer’s EBIT
o        Payments from a permanent establishment (PE) to its head office for indirect costs incurred by the head office on behalf of the PE
o        “Royalty payments”, “commission payments” and “interest payments” from a PE to its head office
o        Fines paid to Saudi authorities
o        Bribes
o        Certain bad debt provisions
Zakat is, in essence, levied on the Zakatpayers adjusted income and current assets. The actual calculation of the Zakat base, however, is far more complicated and may result in differences from this general rule.
- is there any exemption or preferentials on tax for Chinese company?
According to the double tax treaty between the People's Republic of China and Saudi Arabia Chinese residents should indeed enjoy several reliefs. In particular, Articles 5 (permanent establishment) and 7 (business profits) might offer you a preferential tax treatment. E.g. even short-term activities of staff of a foreign companies can create a permanent establishment and consequently attract Saudi tax charges. Under the treaty, however, certain activities would create a PE only where such activities exc
eed a six months time frame. In order to give you more specific guidance we would need to learn more about your intended set up in Saudi Arabia.

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