巴基斯坦税收制度简介（二）

梁红星国际税

巴基斯坦中奥律师事务所（ZOAO LAW LLP）为了帮助在巴基斯坦的中资企业和华人了解巴基斯坦税法、规避涉税风险，律所建立了税务师团队，我们将提供涉税服务，并根据实际需求，原创系列税务知识文章，和大家分享。

AXES ON CORPORATE INCOME & SMALL & MEDIUM SIZED MANUFACTURING ENTERPRISE A resident company is taxed on its worldwide income. Non-resident companies operating in Pakistan through a branch are taxed on their Pakistan-source income attributable to the branch at rates applicable to a company. Resident Company: A company shall be a resident company for a tax year if; it is incorporated or formed by or under any law in force in Pakistan; the control and management of the affairs of the company is situated wholly in Pakistan at any time in the year; or it is a Provincial Government or Local Government in Pakistan. The federal corporate tax rates on taxable income (for tax year 2022) are as follows:   Company type Tax rate (%)
Banking company	35
Public company other than a banking company	29
Any other company	29
Small company	21

The future tax rates applicable for ‘companies’ and ‘small companies’ will be as follows:
  Tax year
Company rate (%)
Small company rate (%)
    2021
29
22
   2022
29
21
   2023 and onwards
29
20
  The term ‘Public Company’ implies a company listed on any stock exchange in Pakistan or one in which not less than 50% of the shares are held by the federal government or a public trust.
The rate of WHT for certain transactions is enhanced by 100% for persons not appearing on the ATL.
A new concept of ‘Women Enterprise’ has been introduced this year, which has been defined as a startup established on or after July 1, 2021 by women. A company whose 100% shareholding is held or owned by women shall be subject to tax at a reduced rate of 25 per cent on its profit and gains derived from business chargeable to tax under the head “Income from Business”. The benefit of this clause, however, will not be available to a business that is formed by the transfer or reconstitution or reconstruction or splitting up of an existing business.
Taxation of Small & Medium sized manufacturing enterprise ‘SME’ - (Other than small company)
SME is defined as a person who is engaged in manufacturing and his business turnover in a tax year does not exceed Rs 250 million. In case, annual business turnover exceeds Rs 250 million, it shall cease to be an SME for such tax year and onwards.
SME is required to register with the FBR on the IRIS web portal or Small and Medium Enterprises Development Authority (SMEDA) on its SME registration portal. A company covered by the definition of SME will not qualify as a ‘small company’.
Tax rates under Normal Tax Regime: For the purpose of taxation, the SMEs are classified into the following two categories and tax on taxable income is required to be computed at the rates given below:
Category 1: 7.5% of the taxable income, where annual business turnover does not exceed PKR 100 million;
Category 2: 15%% of the taxable income, where annual business turnover exceeds PKR 100 million but does not increase 250 million.
SMEs can also opt to be taxed under the FTR. The said option is required to be exercised at the time of return filing and the same will be irrevocable for three tax years. The SMEs who opts to be taxed under FTR shall not be subject to tax audit under divs 177 and 214C. The category-wise rate of tax under FTR is given as under:
Category 1: 0.25% of the gross turnover, where annual business turnover does not exceed PKR 100 million;
Category 2: 0.5%% of the gross turnover, where annual business turnover exceeds PKR 100 million but does not increase 250 million.
Minimum tax on turnover shall not apply on SME.



   中、小制造企业的企业所得税



居民企业对其全球收入征税；
在巴基斯坦设立分支机构的非居民企业，应对归属于分支机构的来源于巴基斯坦的收入按照适用于公司的税率征税。

居民企业：满足下列情况下，公司应为纳税年度的居民公司：；

（a） 根据巴基斯坦现行法律成立或组建；

（b） 公司事务的控制和管理在本年度任何时候均完全位于巴基斯坦境内；或

（c） 它是巴基斯坦的省政府或地方政府。


应纳税所得额的联邦公司税率（2022纳税年度）如下：


  公司类型
税率 (%)
    银行公司
35
   上市公司（非银行）
29
   其他公司
29
   小型公司
21
  




适用于“公司”和“小公司”的未来税率如下：


  纳税年度
税率-公司(%)
税率-小公司 (%)
    2021
29
22
   2022
29
21
   2023 以后
29
20
  


上市公司：指在巴基斯坦任何证券交易所上市的公司，或联邦政府或公共信托机构持有不少于50%股份的公司。



对于未出现在ATL上的纳税人，某些交易的WHT比率将提高至100%。


“女性企业”，是本年度引入的新概念，是指2021年7月1日或之后由女性创办的初创企业。如果一家公司的100%股权由女性持有或拥有，则该公司计入“业务收入”项目的利润和收益应按减按25%的税率征税。但是，通过转让、并购、重组或拆分现有业务而获得的利润和收益不适用本条款。








中小制造企业“SME”税收（不包括小型公司）

SME：是指从事制造业且其纳税年度营业额不超过2.5亿卢比的纳税人。反之，如果年营业额超过2.5亿卢比，则在该纳税年度及以后不再是中小企业。




中小企业需要在IRIS门户网站上向FBR注册，或在中小企业注册门户网站上向中小企业发展局（SMEDA）注册。SME定义所涵盖的公司不符合“小型公司”的资格。



中小制造企业正常税制下的税率：

根据营业规模将中小制造企业分为以下两类：



第一类：年营业额不超过1亿卢比，按应纳税所得额的7.5%征税；

第二类：年营业额超过1亿波兰卢比，但不超过2.5亿卢比。按应纳税所得额的15%征税，



中小企业也可以选择根据FTR征税。但应在申报时确定，且一旦选择采用FTR税制，在三个纳税年度内不可撤销。选择根据FTR纳税的中小企业不接受第177节和第214C节规定的税务审计。FTR下的分类税率如下所示：





第一类：年营业额不超过1亿卢比，按总营业额的0.25%征税；

第二类：年营业额超过1亿波兰卢比，但不超过2.5亿卢比，按总营业额的0.5%征税，



最小税制不适用于中小企业。