*本文转载自公众号MBC会计事务所
MBC会计事务为大家全面解析目前在阿联酋的各项税收。
进口关税
阿联酋的进口关税税率从0%至100%不等，平均税率为4.61%，大部分商品的进口关税税率为5%，也有一些商品例如笔记本电脑和电子产品免除进口关税。进口关税的估税方法为国际上采用的CIF，也就是cost成本，insurance保险费，freight运费，这表示说货物的进口关税应付税费是根据货物，保险费和运费的成本来估价计算的。目前阿联酋在进口商品时，只需要缴纳进口关税，此外，阿联酋海关采取海湾国家单口入境原则，即在商品进口进入GCC国家时，只需要在入境的GCC国家缴纳进口关税即可。货物进入自贸区的情况下，企业无需缴纳进口关税，同样在转口贸易的情况下，已缴纳的进口关税可以得到退返。
货物税
2017年第三季度开始，阿联酋将会对部分消费品征收货物税，烟草100%，能量饮料100%，碳酸饮料50%（包含sparkling water）。货物税也就是Excise Tax，国内也有人翻译为消费税，货物税不是增值税，不是增值税，不是增值税（重要的事情说三遍）！这是一种对特定商品所课征的税，大部分国家的共同点是把一些非生活必需品，奢侈品，嗜好品，高档消费品列入征收范围内，例如沙特阿拉伯已在2017年6月10日起开始征收此项税种，并称此为Sin Tax，罪孽税。货物税是销售产品的厂家所缴纳的税种，我们可以理解为任何存有大量存货的企业均需要缴纳这部分税收。有关的企业可以在线缴纳货物税。阿联酋此次收取货物税是为了减少此类商品的消费量，也是希望居民有个健康的生活习惯。
增值税
增值税是GCC国家为了应对石油价格的下跌而做出的最新政策，阿联酋将在2018年1月1日起开始征收，税率分为0%，5%，一部分行业的商品和服务可以免于缴纳增值税。增值税政策预计可以为阿联酋在2018年带来120亿迪拉姆的税收收益，这部分收益将会被用于政府的日常财政开销，例如公共教育，医疗，道路，公园建设等。需要注意的是，增值税实质上是供应链的终端消费者所缴纳的费用，如果一家企业处于供应链的中间环节，它可以向买方收取增值税（称为销项增值税，output VAT），来抵消向供应商所支付的增值税（称为进项增值税，input VAT）。目前在阿联酋应税销售额满37.5万迪拉姆的企业需要强制性登记缴纳增值税，应税销售额在18.75万至37.5万迪拉姆区间的企业可以自行选择是否登记缴纳，应税销售额少于18.75万迪拉姆以下的企业无需登记缴纳。
有人会问，如果可以选择不登记，哪会有企业想去登记缴纳呀？
因为选择不登记的企业，是无法和政府申请进项增值税的抵消的，也就是和终端消费者是处于一个位置上的。达到要求的企业可以在2017年Q3开始先在政府网站在线注册，在Q4结束前强制性的都需要完成注册。增值税从2018年1月1日起每三个月和税务局缴纳一次，缴纳方式也可以在线完成。自由区并不会豁免，将会分类为保税区和非保税区。保税区内的交易将会免增值税，而非保税区的交易将会按照要求注册缴纳。增值税可以聊的还有好多，比如阿联酋虽然没有增值税统一发票但对发票有一定的要求，增值税组会被采用，转口贸易政策各不相同，医疗和教育也并不是完全零税率，海外进口的商品采取增值税反向收费机制，等等等等。
综上所述，目前而言阿联酋就只有这三个主要税收（银行那些缴的税不算）。
| 进口关税 | 货物税 | 增值税 | |
| 英文 | customs duty | excise tax | value added tax |
| 税率 | 0%至100%不等，一般为5%，有些商品可免征收 | 烟草100%，能量饮料100%，碳酸饮料50% | 0%，5%，有些商品和服务可免征收 |
| 缴纳方 | 进口商 | 持有大量存货的销售方 | 供应链每一个成员 |
| 征收部门 | 海关 | 税务局 | 税务局
|
| 开始施行时间 | – | 2017年10月1日 | 2018年1月1日 |
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你好，想咨询一下，GCC国家间的贸易，其VAT是否可以相互抵消？