https://www.hao123.com/?tn=96599076_hao_pgCorporate Income Tax（公司所得
税）
Direct Taxes Act imposes a tax on the income of “legal entities”, a term which encompasses companies, partnerships, cooperatives and other bodies of similar nature.
直接税法对“法人实体”持续经营期间的收入征税，法人实体是指公司，合伙企业，合作社和其他类似性质的机构。 Type of tax system 税收类型
The Iranian system of corporate taxation is a two-tier system, a combination of both the classical and the imputation systems. On one hand, the profits are first taxed at the corporate level and no credit is granted at the shareholder level and, on the other hand, dividends distributed by the companies among the shareholders are exempt from taxation.
伊朗的公司所得税收包含两种情况：分别是由一般课税制度和扣除利润分配的重复征税的组合。一方面，利润首先在公司层面被征税对股东层面是理所当然的，而另一方面，由股东之间分配公司股息是免税的。 Taxable persons 纳税义务人
Iranian entities are subject to tax on all their income wherever earned. Non-Iranian entities are subject to tax on income earned in or received from Iran through the granting of licenses and other rights or through the provision of training and technical assistance, and/or the supply of films.
伊朗企业实体应应将他们任何地方赚取的所有收入征税。非伊朗居民实体应就从伊朗收到的，获得或通过许可权和其他权利的授予，或通过提供培训和技术援助，和/或影片取得收入征税。
Government ministries and institutions, government budgeted enterprises, and municipalities as well as the Islamic Republic foundations and statutory bodies authorized to be exempted from taxation by the late Imam Khomeini and the Supreme Leader are exempt from tax.
政府部门和机构，政府预算的企业，直辖市以及伊斯兰共和国的基金会，由已故的霍梅尼和最高领袖授权的被免税的法定机构免税。 Residence 住所
The term resident means any person who under the laws of the Islamic Republic of Iran is liable to tax therein by reason of his residence, domicile, and place of registration, place of management or any other criterion of a similar nature.
居民指在伊朗伊斯兰共和国的法律下，因他的住所，住所和注册地点，管理场所或类似性质的任何其他标准的该缔约国负有纳税义务。 Taxable income 应税收入 General 一般情况下
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The aggregate profits of companies, and the profits from the profit-making activities of other legal persons, derived from different sources in Iran or abroad, less the losses resulting from non-exempt sources and minus the prescribed exemptions, shall be taxed at the flat rate of 25%, except the cases for which separate rates are provided under the Iranian Direct Taxes Act (see Art. 105 of DTA). 公司的总利润，以及其他法人的营利性活动的利润，来自伊朗或国外不同的来源，较少从非豁免来源和减去规定的豁免造成的损失，应按统一的征税率为25％，除了以下伊朗直接税规定独立率的情况下（见第DTA105）。
With regard to the Iranian noncommercial legal persons that are not established for distribution of profits, should they engage in profit-making operations, the total taxable income derived from such activities shall be taxed at the rate of 25% (see Note 1 of Art. 105 of DTA).
对于那些不进行利润分配设立伊朗非商业性的法人，他们从事营利性经营，从这些活动中获得的总应纳税所得额按25％的税率征收企业所得税（见本法105条注1）。
Taxable profits declared by companies, conventional cooperative unions, and public joint stock cooperative companies shall be subject to 25 percent of allowances from the standard rate of 25% provisioned in Article (105) of the Direct Taxes Act (see Note 6 of Art. 105 of DTA). 传统的的公司、合作社联盟和公共股份合作企业申报应纳税所得额须按直接税法第（105）规定的25％的标准税率，按25％课税（见本法105条注6）。
Foreign legal persons and entities residing abroad shall be taxed at the flat rate of 25% in respect of the aggregate taxable income derived from the operation of their investment in Iran or from the activities performed by them, directly or through the agencies like branches, representatives, agents, and the like, in Iran, and also the income received by such persons and entities from Iran for granting of licenses and other rights, transferring technology and/or providing training services, technical assistance and cinematographic films. The representatives of such foreign persons and enterprises in Iran shall be subject to taxation with respect to the income they may earn under any titles in their own account (see Note 2 of Art. 105 of DTA). There are two exceptions in this regard: 外国法人和旅居国外的单位，包括从他们的投资运作在伊朗或由他们直接进行的活动或通过机构，如分公司，代表处等，获得的所有应纳税所得额征税，应当按25％的统一税率征税。在伊朗，也可以通过这样的个人和实体从伊朗发放许可证和其他权利，转让技术和/或提供培训服务，技术援助和电影胶片获得的收入。这样的外国个人和企业在伊朗的代表，须就自己的账户下赚取他们的在任何所得征税（见本法105条注2）。但有以下两个方面的例外：
? Foreign insurance enterprises earning income by accepting reinsurance from Iranian insurance institutions shall be taxed at the rate of 2% on their premium income and on interest on their deposits in Iran; where the Iranian insurance institutions are engaged in insurance business in the country of their foreign reinsures, and enjoy tax exemption in that country on their own reinsurance operations, then the said foreign reinsures shall also be exempted from taxation in Iran (see Note 5 of Art. 105 of DTA).
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外资保险企业通过接受来自伊朗的保险机构的再保险赚取收入，应按他们的保费收入以及他们在伊朗的存款利息2％的税率征收企业所得税;其中，伊朗的保险机构从事保险业务的外资再保险的国家，享受在该国免税对自己的再保险业务，那么，上述境外再保险人也应当从伊朗得到税收豁免（见本法105条注）。
? The tax charged on foreign airline and shipping concerns shall be 5% of all amounts received by them for the carriage of passengers, freight, etc. from Iran, whether such amounts are received in Iran, at the destination or en route (see Art. 113 of DTA). Where the tax applicable to Iranian airline For shipping concerns in a foreign country is more than 5% of the fairs received by them, and the situation is declared by the respective Iranian organization, the Ministry of Economic Affairs and Finance shall increase the tax of the airline and shipping concerns of such country on par with the rates so applied to the Iranian concerns (see Note of Art. 113 of DTA).
收取外航和航运的所得税应以他们为旅客，货物等，从伊朗运输收取的款额的5％计征，无论是在伊朗收到这样的款项，在目的地或途中（见本法113条）。凡在国外适用于伊朗航空公司的航运所得税是他们收到的展览会超过5％，由各自的伊朗组织申报，经济事务和财政部将增加的税收与这样应用到伊朗的票面利率等国家的航空公司和航运的关注（见本法113条附注）。
At the time of computation of the income tax of legal persons, whether Iranian or foreign, the pre-paid taxes shall be deducted from the applicable tax according to the pertinent regulations, and any overpaid amounts shall be refundable (see Note 3 of Art. 105 of DTA).
在所得税法人的计算时间，无论是伊朗还是国外，预先缴纳税款应按适用税率根据有关规定扣除，多付的金额应退还（见本法113条附注3）。
The legal persons shall not be subject to any other taxes on the dividends or partnership profits they may receive from the capital recipient companies (see Note 4 of Art. 105 of DTA).
法人不必对任何合伙企业或资本性公司收到的现金股利或利润征税(见本法113条附注4）。
In cases where some payments other than income tax are to be collected on the basis of taxable income, the tax of relevant taxpayers shall be computed at the flat rate of 25% after deduction of such non-tax charges (see Note 5 of Art. 105 of DTA). 在所得税以外的一些付款，应纳税所得额的基础上收集的情况下，相关纳税人的税收应在25％的此类非税收费用扣除标准税率计算（见本法113条附注5）。 Exempt income 免税收入
(See also Section “incentives” below) （另见“激励”以下）
All enterprises for internal and international tourism that have, prior to March 20, 2016, received their exploitation licenses from relevant legal authorities shall be exempt from the payment of 50% of the tax on their declared income up to 6 years after the aforementioned date; this provision, however, does not apply to incomes derived from sending tourists abroad (see Para. L, Art. 132 of DTA).
各企业内部和国际旅游， 2016年3月20日之前，收到相关法律部门的开发许可证应在其申报的收入高达上述日期后的6年内从缴纳税款的50％免税;这一规
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定，但并不适用于来自国外的游客发送的衍生收入（见第132条Para. L）
In the same line, One hundred percent (100%) of the income declared by tourism and pilgrimage travel agents that have received their licenses from relevant authorities shall be zero rated, provided that such income has been derived from foreign tourists or from sending pilgrims to Saudi Arabia, Iraq or Syria (see Para. M, Art. 132 of DTA).
在同一行，百分之一百（100％）由已经收到了他们的执照从有关部门应零税率旅游朝圣旅行社申报的收入，但这些收入已经从外国游客或发送香客派生沙特阿拉伯，伊拉克和叙利亚（见第132条Para. M）。
Study and research costs of legal persons from the private and cooperative sectors engaged in producing and industrial enterprises, holding exploitation licenses from relevant ministries shall be exempt from the payment of a maximum of 10% of such persons’ declared tax in the year of accrual, provided that such study and research activities have been carried out through contracts concluded with universities or other research and higher education centers holding finalized licenses from the Ministries of “Science, Research and Technology” or “Health and Medical Education”, within the framework of the State Comprehensive Scientific Map. The latter mentioned contracts shall be eligible for the concerned purpose, only if research councils of the universities or research centers involved have already approved the annual progress reports of the contracts. Moreover, for the entitlement to the exemption, the income declared by such enterprises for producing and industrial activities shall not be less than IRR 5,000,000,000. The study and research costs, which are taken into account as the tax paid by such persons, shall not be accepted as allowable expenses for tax purposes (see Para. O, Art. 132 of DTA). 在权责发生制的年的研究和从事生产的私营，合作部门和工业企业，控股相关部委的开发许可证法人的研究成本应是从支付最多的此类人员的10％免税“申报纳税，提供这样的学习和研究活动已通过与大学或其他研究，并从“科学，研究和技术”或“卫生和医学教育”的部委举行敲定许可证高等教育中心签订的合同进行的，在框架内国家综合科学地图。后者提到的合同，应当有资格有关的目的，只有当涉及的大学或研究中心的研究理事会已经批准了合同的年度进展报告。此外，对于享有豁免，收入由这些企业生产和工业活动申报不得低于IRR 50亿。学习和研究成本，这是考虑到由这些人所缴纳的税款，不得接受为税收目的允许的费用（见第132条Para. O）。
One hundred percent (100%) of the income derived by the Fund for Development of Agricultural Sector or by rural, tribal, agricultural, fishers, workers, employees, university and school students’ cooperative companies and their respective unions shall be exempt from taxation (see Art. 133 of DTA).
该基金为农业部门的发展还是农村，部落，农业，渔民，工人，职员，大学和学校学生的合作公司及其各自的工会取得的收入百分之百（100％）应为免税（见第133条）。
The income derived from educational and training activities by nonprofit schools, whether elementary, junior or senior secondary, technical or vocational schools, free technical and vocational schools licensed by Iran Technical and Vocational Training Organization or by nonprofit universities and higher education institutions and
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