BVI公司税收说明

据BVI公司法对本地BVI公司缴收收入税，现已取消。现在采用本土公司定义征税，本土的定义解释为管理及控制权在BVI本土，一般来说，超过半数的董事居住在BVI已被视为本土公司。下列有3个征收的情况：

· the company was resident, in which case it paid income tax of 15% on its world-wide chargeable income;

· 本土公司，对全球可征税的收入征收15%

· the company was non-resident, in which case it paid 15% income tax on its chargeable income arising in or remitted to the BVI; or

· 非土公司，对在BVI产生可征税的收入及调回BVI的收入征收15%，或

· the company was resident but was an 'offshore trading company', meaning that 90% of its profits arise from activity conducted outside the BVI, and it paid tax at the rate of 1% on its world-wide income.

· 本土公司，对离岸的全球可征税的收入征收1%，离岸定义即90%利润在BVI以外获得

Chargeable income was assessed after deduction of expenses; tax credits were allowed on foreign tax paid in treaty countries and certain other countries.

可征税的收入是减去费用及在其它地方已付的税款