阿联酋18年起征收增值税,增值税率清单已公布

据《中东经济文摘》（MEED）6日报道，阿联酋联邦税务局（FTA）发布了将从2018年1月1日起征收的增值税（VAT）税率清单。

完整列表如下：

一、教育

Private and public school education (excluding higher education) andrelated goods and services provided by education institution 私立和公立学校教育（不含高等教育），及由教育机构提供的相关商品和服务 0%

Higher education provided by institution owned by government or 50%funded by government, and related goods and services 由政府所有的，或50%由政府出资的教育机构提供的高等教育，及相关商品和服务0%

Education provided by private higher educational institutions, andrelated goods and services 由私立高等教育机构提供的教育，及相关商品和服务5%

Nursery education and pre-school education托儿所和学前教育0%

School uniforms 校服5%

Stationery 文具 5%

Electronic equipment (tablets, laptops, etc.) 电子设备（平板电脑、笔记本等） 5%

Renting of school grounds for events 租用学校场地举办活动5%

After school activities for extra fee 额外收费的课后活动5%

After school activities supplied by teachers and not for extracharge 由老师提供的、不额外收费的课后活动0%

School trips where purpose is educational and within curriculum 以教育为目的的、在课程大纲内的学校旅行0%

School trips for recreation or not within curriculum 娱乐性的、不在课程大纲内的学校旅行5%

二、保健

Preventive healthcare services including vaccinations 包括疫苗接种在内的预防性保健服务0%

Healthcare services aimed at treatment of humans including medicalservices and dental services 以治疗病人为目的的保健服务，包括医疗服务和齿科服务0%

Other healthcare services that are not for treatment and are notpreventive (e.g. elective, cosmetic, etc) 不以治疗和预防为目的的其他保健服务（如可选的、美容等）5%

Medicines and medical equipment as listed in Cabinet Decision 在内阁决议清单内的药品和医疗设备0%

Medicines and medical equipment not listed in Cabinet Decision 不在内阁决议清单内的药品和医疗设备5%

Other medical supplies 其他医疗供应5%

三、石油和天然气

Crude oil and natural gas 原油和天然气0%

Other oil and gas products including petrol at the pump 包括加油站在内的其他石油和天然气产品5%

四、运输

Domestic passenger transportation (including flights within UAE) 国内客运（包括国内航班）免税

International transportation of passengers and goods (includingintra-GCC) 国际客、货运（包括在海合会国家之间）0%

Supply of a means of transport (air, sea and land) for thecommercial transportation of goods and passengers (over 10 people) 为商品或乘客（超过10人）的商业运输供应运输工具（空中、海上和陆地）0%

Supply of goods and services relating to these means of transportand to the transportation of goods and passengers 与客、货运输及运输方式相关的商品或服务供应0%

五、房地产

Sale and rent of commercial buildings (not residential buildings) 销售或租用商业建筑（非民用建筑）5%

First sale/rent of residential building after completion ofconstruction or conversion 在建造或改建完成后初次销售/租用民用建筑0%

First sale of charitable building 初次销售福利性建筑0%

Sale/rent of residential buildings subsequent to first supply 初次供应后再次销售/租用民用建筑免税

Hotels, motels and serviced accommodation 宾馆、汽车旅馆和提供服务的住宿5%

Bare land 空地免税

Land (not bare land) 土地（非空地） 5%

UAE citizen building own home阿联酋居民建造自住房屋5%（可退税）

六、金融服务

Margin based products (products not having an explicit fee,commission, rebate, discount or similar) 基于保证金的产品（无明确收费、佣金、回扣、贴息或类似的产品）免税

Products with an explicit fee, commission, rebate, discount orsimilar 有明确收费、佣金、回扣、贴息或类似的产品5%

Interest on forms of lending (including loans, credit cards, financeleasing) 借出形式的利息（包括贷款、信用卡、融资租赁）免税

Issue, allotment or transfer of an equity or debt security 股权或债券的发行、配发或转让免税

七、投资金、银和铂金、珠宝

≥99% pure and tradable in global markets 纯度≥99%且可在全球市场交易0%

<99% pure 纯度<99%5%

Jewellery 珠宝5%

八、保险和再保险

Insurance and reinsurance (including health, motor, property, etc) 保险和再保险（包括健康险、车辆险、房产险等）5%

Life insurance and life reinsurance 生命险和再保险免税

九、食品和饮料

Food and beverages 食品和饮料5%

十、电信和电子服务

Wired and wireless telecommunications and electronic services 有线和无线电信和电子服务5%

十一、政府活动

Sovereign activities which are not in competition with the privatesector undertaken by designated government bodies 指定政府机构进行的，不与私营部门竞争的主权性活动考虑不纳入增值税体系

Activities that are not sovereign or are in competition with theprivate sector 非主权性活动，或与私营部门竞争的活动根据商品/服务类型缴纳，不论提供者

十二、非盈利性组织

Activities of foreign governments, international organizations,diplomatic bodies and missions acting as such (if not in business in the UAE) 外国政府、国际组织、外交机构和使团从事的活动（如果不在阿联酋从事商业活动）考虑不纳入增值税体系

Charitable activities undertaken by societies and associations ofpublic welfare which are listed by Cabinet Decision 在内阁决议清单中的社会团体和福利组织进行的慈善活动考虑不纳入增值税体系

Activities of other not for profit organizations (not listed inCabinet Decision) which are not business activities 其他非盈利组织（不在内阁决议清单内）进行的非商业性活动考虑不纳入增值税体系

Business activities undertaken by the above organizations 上述组织进行的商业性活动根据商品/服务类型缴纳，不论提供者

十三、自由区

Supplies of goods between businesses in designated zones 在指定区域内的商业间供应商品考虑不纳入增值税体系

Supplies of services between businesses in designated zones 在指定区域内的商业间供应服务根据商品/服务类型缴纳，不论位置

Supplies of goods and services in non-designated zones 在非指定区域内供应商品和服务根据商品/服务类型缴纳，不论位置

Supplies of goods and services from mainland to designated zones ordesignated zones to mainland 从本土向指定区域，或从指定区域向本土供应商品和服务根据商品/服务类型缴纳，不论位置

十四、其他

Export of goods and services to outside the GCC implementing states 向实行该政策的海湾国家之外出口商品和服务0%

Activities undertaken by employees in the course of theiremployment, including salaries 雇员在其受雇过程中进行的活动，包括薪水考虑不纳入增值税体系

Supplies between members of a single tax group 在单一纳税集体的成员间的供应考虑不纳入增值税体系

Any supplies of services or goods not mentioned above (includes anyitems sold in the UAE or service provided) 任何以上未提及的商品和服务供应（包括任何在阿联酋出售的物品和提供的服务）5%

Second hand goods (e.g. used cars sold by retailers), antiques andcollectors' items 二手商品（例如零售商出售的二手车），古董和收藏品利润空间5%

（来源：中国驻迪拜总领馆经商室）

[责任编辑：Gulfinfoczyfq]

轻松掌握中东市场与资讯，请下载【海湾资讯】APP