塞浦路斯稅收指南 2011
Cyprus Tax Guide 2011

A、應(yīng)付稅金
a. taxes payable

聯(lián)邦稅及征收
FEDERAL TAXES AND LEVIES

企業(yè)(http://www.tignesskiing.com/topic/Income_tax)
COMPANY TAX

塞浦路斯居民企業(yè)需就其全世界收入繳納企業(yè)所得稅。非居民企業(yè)只對(duì)在塞浦路斯共和國所取得的利潤繳納企業(yè)所得稅。居民企業(yè)是指管理和控制是由塞浦路斯執(zhí)行的企業(yè)。
A Cyprus resident company is subject to corporation tax on its worldwide income. Non-resident companies are subject to corporation tax only on profits derived in the Republic. Resident companies are those companies whose management and control is exercised from Cyprus.

企業(yè)所得稅稅率為10％。稅收是根據(jù)暫定評(píng)估提前按三個(gè)分期支付，暫定評(píng)估額應(yīng)該至少占最后稅收繳納額的75%。一個(gè)會(huì)計(jì)年度就是日歷年度。
The corporation tax rate is 10%. Taxes are paid by three instalments in advance based on a provisional assessment, which should be at least 75% of the final tax charge. A fiscal year is the calendar year.

資本利得稅
CAPITAL GAINS TAX

出售位于塞浦路斯（包括擁有上述不動(dòng)產(chǎn)公司的股份）不動(dòng)產(chǎn)的收益需繳納資本利得稅。居民和非居民都要繳納資本利得稅，如果他們?cè)谌致匪箵碛胁粍?dòng)產(chǎn)。應(yīng)納稅所得的適用稅率為20％。對(duì)國外不動(dòng)產(chǎn)不征收任何收稅。對(duì)出售公司的股份的收益不征收資本利得稅（除了上述擁有塞浦路斯不動(dòng)產(chǎn)的公司）。
Gains in respect of the sale of immovable property situated in Cyprus (including shares of a company whose assets include such immovable property) are subject to Capital Gains Tax. Both residents and non residents are subject to capital gains tax if they own immovable property in Cyprus. The applicable rate on the taxable income is 20%. No tax is levied in respect of immovable property situated abroad. No tax is levied on capital gains in respect of profits on disposal of shares of companies (other the ones which own immovable property).

分支利潤稅
BRANCH PROFITS TAX

由塞浦路斯管理和控制的外國公司分支機(jī)構(gòu)按塞浦路斯居民企業(yè)標(biāo)準(zhǔn)征稅。(http://www.tignesskiing.com/topic/塞浦路斯公司)的外國分公司利潤免征塞浦路斯稅收，需要滿足他們的經(jīng)營活動(dòng)和投資無關(guān)或者已對(duì)其利潤征收至少5%的企業(yè)所得稅（需要滿足兩個(gè)標(biāo)準(zhǔn)中的一個(gè)）。
Branches of foreign companies managed and controlled from Cyprus are taxed as if they were Cyprus resident companies. Foreign branch profits of Cyprus companies are relieved from Cyprus tax to the extent that their activities are not investment related or corporate tax of at least 5% has been levied on its profits (one of the two criteria needs to be satisfied).

銷售稅/(http://www.tignesskiing.com/question/51419)（VAT）
SALES TAX/VALUE ADDED TAX (VAT)

增值稅一般對(duì)應(yīng)稅貨物和服務(wù)的供應(yīng)按15％的標(biāo)準(zhǔn)稅率征收。
VAT is generally imposed on taxable supplies of goods and services at the standard rate of 15%.

某些貨物和服務(wù)的供應(yīng)按8％的減免稅率征收，其他都是零稅率，尤其是船舶管理服務(wù)。一些商品和服務(wù)的供應(yīng)免征增值稅：具體而言，金融服務(wù)、健康和福利、保險(xiǎn)和教育。
Certain supplies of goods and services are charged at the reduced rate of 8%; others are zero-rated, notably ship management services. Some supplies of goods and services are exempt from VAT: specifically, financial services, health and welfare, insurance, and education.

每年的增值稅起征點(diǎn)是15600歐元。
The annual VAT registration threshold is EUR 15,600.

塞浦路斯自2010年1月1日起采用歐盟指令2008/8/EC的規(guī)定。向非歐盟或歐盟增值稅注冊(cè)人出口的商品和提供的服務(wù)稅率為 0％。
Cyprus has adopted the provisions of the EU Directive 2008/8/EC effective from 1 January 2010. Exports of goods or provision of services to non-EU or to EU VAT registered persons are subject to 0%.

附加福利稅（FBT）
FRINGE BENEFITS TAX (FBT)

某些福利，如私家車的使用、租金、學(xué)費(fèi)等被認(rèn)為是此類福利并據(jù)以征稅。
Certain benefits such as use of cars for private purposes, rent, school fees etc are considered as benefits in kind and taxed accordingly.

地方稅
LOCAL TAXES

地方稅包括出售和購買物業(yè)的過戶費(fèi)、印花稅（僅對(duì)位于塞浦路斯的資產(chǎn)或在塞浦路斯的契約）、不動(dòng)產(chǎn)稅。
Local taxes include transfer fees on sale and purchase of property, stamp duty (only in respect of assets situated in Cyprus or agreements executed in Cyprus), and immovable property tax.

其他稅
OTHER TAXES

向社會(huì)保險(xiǎn)基金的繳款是根據(jù)居民雇員的工資而定的。由雇主支付的總金額范圍在總工資的10.5％到18.5％。雇員再支付6.8％。作為繳款依據(jù)的工資上限目前是每月4.216歐元。
Contributions to the social insurance fund are paid on the salaries of resident employees. The total amount paid by an employer can vary from 10.5% to 18.5% of the gross salary. The employee pays a further 6.8%. The maximum salary on which contributions are paid is currently EUR 4,216 per month.

B、應(yīng)納稅所得的確定
b. determination of taxable income

營業(yè)利潤
TRADING PROFITS

居民公司對(duì)應(yīng)納稅凈利潤納稅。這些是由匯總其全球收入再減去允許扣除的支出、費(fèi)用和資本減免確定的。非居民公司只對(duì)他們?nèi)致匪箒碓吹氖杖爰{稅。
Resident companies pay taxes on their net taxable profits. These are determined by pooling their worldwide income and deducting allowable expenses, charges and capital allowances. Non-resident companies pay taxes on their Cyprus-sourced income only.

資本減免
CAPITAL ALLOWANCES

對(duì)許多資產(chǎn)都允許每年資本折舊減免，包括機(jī)器與設(shè)備、固定裝置及配件、商用車、酒店、商業(yè)樓宇、工廠廠房、計(jì)算機(jī)硬件和軟件和流動(dòng)資產(chǎn)。折舊范圍每年從3％至33％不等。豪華轎車不允許資本減免。
Annual wear and tear allowances are allowed on various assets including plant and machinery; fixtures and fittings; commercial vehicles; hotels; commercial buildings; industrial buildings; computer hardware and software; and loose tools. Allowances range from 3% to 33% per annum. No capital allowances are given for saloon cars.

折舊
DEPRECIATION

由于已經(jīng)允許資本減免，所以公司財(cái)務(wù)報(bào)表中的折舊不允許用于納稅目的。作為會(huì)計(jì)目的，使用的折舊率是在資產(chǎn)使用期內(nèi)抵消其賬面價(jià)值的利率。
Depreciation included in the financial statements of entities is disallowed for tax purposes, as capital allowances are given instead. For accounting purposes, depreciation rates applied are those which write-off the assets over their useful life.

存貨/庫存
STOCK/INVENTORY

期初和期末存貨一般是在先進(jìn)先出發(fā)法下，按成本和可變現(xiàn)凈值孰低計(jì)量。
Opening and closing stocks are normally stated at the lower of cost and net realizable value on a FIFO basis.

資本利得和損失
CAPITAL GAINS AND LOSSES

資本利得是單獨(dú)計(jì)算的，并不構(gòu)成用于企業(yè)所得稅目的年度應(yīng)納稅所得額。指數(shù)化減免可用于應(yīng)納稅利得和損失的確定。資本損失可以用來抵消同年度的資本利得。
Capital gains are computed separately and do not form part of the annual taxable income for corporation tax purposes. Indexation allowance is available for the determination of the taxable gains and losses. Capital losses can be offset against capital gains for the same fiscal year.

股息
DIVIDENDS

應(yīng)收股利免征企業(yè)所得稅，遵循下文所述的受控外國公司（CFC）規(guī)則。
Dividends receivable are exempt from corporation tax, subject to the CFC rules described below.

利息扣除
INTEREST DEDUCTION

如果借款是完全并且專為取得收入的，則利息支出可抵扣。向關(guān)聯(lián)方支付的利息是可扣稅的開支。如果一個(gè)企業(yè)擁有非商業(yè)資產(chǎn)，則有利息扣除的限制。沒有資本弱化規(guī)則。
Interest expense is deductible if the borrowing is wholly and exclusively for the purposes of producing income. Interest paid to a connected party is a deductible expense. Interest deductibility restrictions exist to the extent that a company has nonbusiness assets. There are no thin capitalisation rules.

損失
LOSSES

貿(mào)易虧損可無限期結(jié)轉(zhuǎn)。來自海外業(yè)務(wù)的虧損可以用來抵消該年度的應(yīng)納稅收入，并且可以被結(jié)轉(zhuǎn)。
Trading losses may be carried forward indefinitely. Losses from overseas activities can be set off against chargeable income for the year and can be carried forward.

如果在三年內(nèi)，公司的實(shí)際所有權(quán)和貿(mào)易性質(zhì)均有重大變化，并且在所有權(quán)變更前貿(mào)易活動(dòng)是不重要的或可以忽略不計(jì)的，那么在所有權(quán)變動(dòng)前的貿(mào)易損失是不可扣除的。
If, within any period of three years, there is both a change in the beneficial ownership of a company and a major change in the nature of trade and, at any time before the change of ownership the activities in the trade become small or negligible, then no trading losses incurred prior to the change in ownership are allowed.

國外來源收入
FOREIGN SOURCE INCOME

塞浦路斯有受控外國公司（CFC）的立法。從國外常駐機(jī)構(gòu)獲得的利潤或從海外公司取得的股息都要征稅，如果其業(yè)務(wù)的性質(zhì)是50％以上都是投資收入并且他們的居住國每年征收少于5%的企業(yè)稅。如果要征稅的話，上述兩個(gè)標(biāo)準(zhǔn)都要滿足。
Cyprus has controlled foreign company legislation (CFC) legislation. Profits from a permanent establishment abroad or dividends from an overseas company are taxed if the nature of their activities amounts to more than 50% investment income and their country of residence imposes corporation tax which is less than 5% p.a. Both criteria must apply in order for the tax to be charged.

激勵(lì)措施
INCENTIVES

一些主要激勵(lì)措施如下：
Some of the main incentives are as follows:

c. foreign tax relief
（一）較低的企業(yè)稅稅率：10%
a) low corporation tax of rates at 10%

（二）非居民實(shí)體只對(duì)塞浦路斯來源的收入征稅
(b) non-resident entities are only taxed on their Cyprus-sourced income

（三）對(duì)非居民的支付沒有預(yù)提稅
(c) no withholding tax on payments to non-residents

（四）來自國外的利潤和股息是免稅的，也不受上述CFC規(guī)則的約束
(d) profits and dividends from abroad are tax-free free subject to CFC rules stated above

（五）與歐盟合并法案相一致的重組立法擴(kuò)展到非歐盟國家的公司。
(e) restructuring legislation in line with the EU Merger Directive extending to companies in non-EU countries.

（六）低增值稅稅率
(f) low VAT rate

（七）塞浦路斯控股公司對(duì)其利潤可以實(shí)質(zhì)上不納稅。
(g) a Cyprus holding company can pay virtually no tax on its profits.

C、外國稅收減免
c. foreign tax relief

塞浦路斯居民公司就其收入繳納的國外稅收可以抵免企業(yè)稅，服從雙重稅收協(xié)定條件規(guī)定。在沒有稅收協(xié)定的情況下，在非協(xié)定國支付的稅收一般允許作為可扣除支出。只有在特定國家的塞浦路斯公司被授予相似的特權(quán)時(shí)，支付的稅款才可以抵免。外國稅收減免不能超過針對(duì)這些收入的塞浦路斯的公司稅。
Foreign tax paid on income of a Cyprus resident company is credited against the corporation tax, subject to Double Tax treaty conditions. In the absence of a tax treaty, the tax paid in a non-treaty country is normally allowed as a deductible expense. Tax paid is credited only if a similar concession is given to Cyprus companies in that particular country. The foreign tax relief cannot exceed the Cyprus corporation tax on these profits.

D、企業(yè)集團(tuán)
d. corporate groups

集團(tuán)虧損抵免對(duì)塞浦路斯居民企業(yè)集團(tuán)關(guān)于當(dāng)年度的損失是允許的。如果一個(gè)公司持有另一家的公司75%的有表決權(quán)股本或可分配利潤，或者這兩個(gè)公司都是另一個(gè)公司持有75%股份的下屬公司，則這兩個(gè)公司被視為一個(gè)集團(tuán)。該集團(tuán)必須在整個(gè)會(huì)計(jì)年度中存在。
Group loss relief is available to a group of Cyprus resident companies in relation to current year losses. Two companies will be considered as part of a group if one company holds 75% of the voting share capital or distributable profits of the other, or both companies are 75% subsidiaries of a third company. The group must be in existence within the whole fiscal year.

E、關(guān)聯(lián)方交易
e. related party transactions

只要關(guān)聯(lián)方交易是在“公平交易原則”的基礎(chǔ)上進(jìn)行，則該交易不需要為納稅目的再調(diào)整。
Transactions between related parties do not need to be adjusted for tax purposes as long as they are on ‘a(chǎn)n arm’s length’ basis.

F、預(yù)提稅
f. withholding tax

居民公司必須對(duì)某些特許權(quán)使用費(fèi)根據(jù)稅收協(xié)定中提供的稅率預(yù)提稅費(fèi)。塞浦路斯已與40多個(gè)國家簽訂了避免雙重征稅協(xié)定。非居民企業(yè)沒有義務(wù)對(duì)他們的支付預(yù)提稅費(fèi)。
Resident companies must withhold taxes on certain royalty payments depending on the rates provided in any tax treaty. Cyprus has entered into double tax treaties with over 40 countries. Non-resident companies have no obligation to withhold taxes on any payments they make.

居民公司需按支付給居民個(gè)人股利的15%向塞浦路斯共和國國防基金繳納預(yù)提稅。向非居民股東支付的股息不須繳納預(yù)提稅。
Resident companies withhold contributions to the defence fund of the Republic on dividends paid to resident individuals at the rate of 15%. Dividends paid to nonresident shareholders are not subject to withholding tax.

利息收入須向國防基金繳納10%的預(yù)提稅。如果利息收入來自國外，則該收入按上述以10%的稅率征收。
Interest income is subject to a withholding contribution to the defence fund of 10%. If interest is received from abroad, such income is assessed as above at 10%.

當(dāng)利息被認(rèn)為是近乎公司普通業(yè)務(wù)的利潤時(shí)，那么這種類型的收入被視為營業(yè)利潤非利息。因此，它不用繳納國防基金稅。例如金融和保險(xiǎn)公司等。
Where interest is considered as profit close to the ordinary activities of the company, then such type of income is considered as trading profit and not interest. Hence it is not subject to defence contribution. Examples include financing and insurance companies etc.

視同分配
DEEMED DISTRIBUTION

位于塞浦路斯的公司出于納稅目的，應(yīng)被視為以股利的方式，在利潤賺取會(huì)計(jì)年度的隨后一年末，向居民股東分配了該會(huì)計(jì)年度70%的會(huì)計(jì)利潤（不包括未實(shí)現(xiàn)利得/損失、對(duì)這些利潤已付稅收的扣除和任何法定公積金的轉(zhuǎn)移支付）。公司將有義務(wù)向國稅局支付相當(dāng)于視為股利分配金額的15%的稅款。這類股息應(yīng)減去實(shí)際分配股息的金額。這并不適用于非居民股東。
A company resident in Cyprus for tax purposes shall be deemed to have distributed 70% of its accounting profits (excluding unrealised gains/losses and after deduction of tax paid on these profits and any transfers to legal reserves) in any fiscal year by way of a dividend to its resident shareholders at the end of the second year following the end of the said financial year in which the profits were made. The company shall be obliged to effect payment to the Inland Revenue equal to 15% of the amount of the deemed dividend distribution. Such dividend shall be reduced by the amount of dividends actually distributed. This is not applicable to non-resident shareholders.

G、外匯管制
G. exchange controls

在塞浦路斯沒有外匯管制。
There are no exchange controls in Cyprus.

H、個(gè)人稅
H. personal tax

一個(gè)人在一個(gè)納稅年度居住時(shí)間總計(jì)達(dá)到或超過183天，將被視為納稅居民。所有塞浦路斯共和國的居民個(gè)人都要就其全球收入納稅。非居民個(gè)人僅對(duì)來自塞浦路斯的收入納稅。
A person who is resident for 183 days or more in aggregate during the tax year is deemed to be tax resident. All individuals who are residents of the Republic are taxed on their worldwide income. Non-resident individuals are taxed on income emanating from Cyprus only.

所得稅是由應(yīng)稅收入減去允許扣除得到的。應(yīng)稅收入包括來自就業(yè)、租金、利息和來自商業(yè)貿(mào)易或者專業(yè)技術(shù)的利潤收入?？煽鄢拈_支包括按揭利息、某些捐贈(zèng)、社會(huì)保險(xiǎn)和養(yǎng)老金繳款。
Income tax is payable on assessable income less allowable deductions. Assessable income includes income from employment, rent, interest and profits from trade and business or professions. Allowable expenses include mortgage interest, certain subscriptions, social insurance contributions and pension contributions.

目前的稅率如下：
The current tax rates are as follows:

應(yīng)納稅所得額（歐元） 一般稅率（％）
Taxable income (EUR)　　　　　　Normal tax rate (%)

0至19.500 　　　　　　　　　　　 0

19.501到28.000 　　　　　　　　　20

28.001到36.300　　　　　　　　　 25

超過36.300　　　　　　　　　　　 30

居民由于在塞浦路斯境外提供的服務(wù)而從國外收到的養(yǎng)老金仍然按5％的稅率納稅，可先扣除最初的3.417歐元，如果個(gè)人選擇這樣做。
Pensions receivable from abroad by a resident in respect of services rendered outside Cyprus are still taxed at 5%, after deduction of the first EUR 3,417 if the individual elects to do so.

如果是個(gè)人在塞浦路斯務(wù)工，而此人在受雇前不是塞浦路斯居民，那么在三年內(nèi)，其所得報(bào)酬的20%是減免的，上限是8.543歐元。
In the case of an individual taking up employment in the Republic, who was nonresident prior to his employment, an allowance of 20% of his remuneration to a maximum of EUR 8,543 is given for a period of three years.

在國外向非居民雇主或居民雇主的海外機(jī)構(gòu)提供的總共超過90天的有償服務(wù)是免征所得稅的。
Salaried services rendered abroad for a total period of more than 90 days to a non-resident employer or at a PE abroad of a resident employer are exempt from income tax.

I、協(xié)定和非協(xié)定的預(yù)提稅率
i. treaty and non-treaty withholding tax rates

股息（％）　　　　特許權(quán)使用費(fèi)（％）　　　　利息（％）
Dividends(%)　　　Royalties(%)　　　　　　　 Interest(%)
非協(xié)定的國家： 0（1） 10（2） 0

協(xié)定的國家：

亞美尼亞 0 0 0

奧地利 0（1）/ 10 0 0

白俄羅斯 0（1）/ 10（20） 5 5

比利時(shí) 0（1）/ 10（8） 0 10（10）

保加利亞 0（1）/ 5（12） 10 7（6）

加拿大 0（1）/ 15 10（5） 10/（3）/15（4）

中國 0（1）/10 10 10

捷克共和國 0（1）/ 5（21） 10/0（5） 0

丹麥（未來） 0/ 15（9） 0 0

丹麥（現(xiàn)在） 10/ 15（8） 0 10

埃及 0（1）/15 10 10（3）/ 15

法國 0（1）/ 10（9） 0（2） 10（6）

德國 0（1）/ 10（8） 0（2） 10（6）

希臘 0（1）/ 25 0（2） 10

匈牙利 0（1）/ 5（8） 0 10（6）

印度 0（1）/10（9） 10（19）/15 10（6）

愛爾蘭 0 0（2） 0

意大利 0（1）/15 0 10

科威特（未來） 0 5 0

科威特（現(xiàn)在） 10 5 10

吉爾吉斯斯坦 0 0 0

黎巴嫩 0（1）/5 0 5

馬耳他 15/0（1） 10 10（6）

毛里求斯 0 0 0

摩爾多瓦 0（1）/ 5（12） 5 5

黑山共和國 0（1）/10 10 10

挪威 0（1）/ 5（13） 0 0

波蘭 0（1）/ 10 5 10（6）

卡塔爾 0 0 0

羅馬尼亞 0（1）/ 10 5（7） 10（6）

俄羅斯 0（1）/ 5（14） 0 0

圣馬力諾 0 0 0

塞爾維亞 0（1）/10 10 10

塞舌爾 0 0 5

新加坡 0 10 10（17）

斯洛伐克 0（1）/ 10 10 5

斯洛文尼亞（未來） 5 5 5

斯洛文尼亞（現(xiàn)在） 10 10 10

南非 0 0 0

瑞典 0（1）/5（8） 0 10（6）

敘利亞 0（1）/0（8） 10（11） 10（6）

塔吉克斯坦 0 0 0

泰國 0（1）/ 10 15（15） 10（19）/ 15（16）

烏克蘭 0 0 0

英國 0 0（2） 10

美國 0（1）/15（18） 0 10（10）

烏茲別克斯坦 0 0 0

1、根據(jù)塞浦路斯立法，向非居民股東支付的股利沒有預(yù)提稅。
1、Under Cyprus legislation there is no withholding tax on dividends paid to a nonresident shareholder.

2、影片版稅是5%。
2、5% on motion picture films royalties.

3、根據(jù)塞浦路斯立法，利息征收10％的預(yù)提稅。
3、Under Cyprus legislation there is a 10% withholding tax on interest.

4、如果支付給政府或是為出口擔(dān)保，則稅率為零。
4、Nil if paid to a government or for export guarantee.

5、文學(xué)、戲劇、音樂或藝術(shù)作品為零稅率。
5、Nil on literary, dramatic, musical or artistic work.

6、支付給其他國家政府的支出為零稅率。
6、Nil is paid to the government of the other state.

7、文學(xué)、藝術(shù)或科學(xué)作品，電影和電視版稅為零稅率。
7、Nil on literary, artistic or scientific work, film and TV royalties.

8、如果掌控少于25%的資本，稅率為 15％。
8、15% if controlling less than 25% of the capital.

9、如果掌控少于10%的資本，稅率為 15％。
9、15% if controlling less than 10% of the capital.

10、向政府、銀行或金融機(jī)構(gòu)支付，則稅率為零。
10、Nil if paid to a government, bank or financial institution.

11、對(duì)專利、商標(biāo)、設(shè)計(jì)或模型、圖紙、秘密配方或工藝、版權(quán)、科研工作、工業(yè)、商業(yè)設(shè)備或信息稅率是15%。
11、15% for patent, trademark, design or model, plan, secret formula or process, copyright, scientific work, industrial, commercial equipment or information.

12、如果低于25％的投票權(quán)，則稅率為10%。
12、10% if controlling less than 25% of the voting power.

13、如果是由一個(gè)掌控50%或更多比例投票權(quán)的公司的應(yīng)收賬款，則稅率為零。
13、Nil if received by a company controlling 50% or more of the voting power.

14、如果受益所有人投資少于100.000歐元，則稅率為10%。
14、10% if the beneficial owner invested less than EUR100.000

15、對(duì)文學(xué)、戲劇、音樂、藝術(shù)或科學(xué)作品是5%，對(duì)工業(yè)、商業(yè)或科學(xué)用途設(shè)備是10%。
15、5% for literary, dramatic, musical artistic or scientific work; 10% for industrial, commercial or scientific equipment use.

16、從金融機(jī)構(gòu)獲得的利息，與工業(yè)、商業(yè)或科學(xué)設(shè)備賒銷相關(guān)的或是一個(gè)企業(yè)向另一個(gè)企業(yè)的商品銷售有關(guān)的利息支付，稅率是10%。
16、10% for interest received from financial institution, for interest paid in connection with the sale on credit of any industrial, commercial or scientific equipment or sale of any merchandise from one enterprise to another enterprise.

17、如果支付給銀行或金融機(jī)構(gòu)，稅率是7%。
17、7% if paid to a bank or a financial institution.

18、如果收款人是一個(gè)持有10％以上的有表決權(quán)股票的公司，并且派息公司不超過25％的總收入是由來自非附屬公司（>50%）的應(yīng)收利息和股息構(gòu)成，則稅率為5%。
18、5% if the recipient is a corporation holding more than 10% of the voting stock and not more than 25% of the gross income of the dividend-paying corporation consists of interest and dividends receivable from non-subsidiary (>50%) parties.

19、根據(jù)塞浦路斯立法，特許權(quán)使用費(fèi)需繳納10％的預(yù)提稅。
19、Under Cyprus legislation there is a 10% withholding tax on royalties.

20、如果低于25％的資本控制則是15%，如果投資超過200,000歐元，代扣稅率是5％，不考慮投票權(quán)。
20、15% if controlling less than 25% of the capital. If investment is more than EUR 200,000, withholding tax is at 5%, irrespective of the voting power.

21、如果低于10％的資本控制則是5%。
21、5% if controlling less than 10% of the capital.