-
Employment Income
Tax
（就业所得税）
1)
Salary
The employment income of
employees in both the public and private sectors
is taxed
at progressive rates ranging
from 0 to 20% after deducting a basic annual
allowance
determined by the state
annual public budget laws (See Art. 85 of DTA):
员工在公共和私营部门的就业收入按累进税率从
0
到
20
％，
扣除国家年度公共
预算法确定的基本年度津贴征税后
Table (1): Salary Tax Rates
annual taxable income
rates
Up to the basic annual allowance
0%
Up to an amount 7 times
the annual
10%
allowance
Amounts in excess
20%
年应税收入
税率
免税收入收下部分
0%
免税收入收上至免税额
7
倍部分之间
超过免税额
7
倍部分
10%
20%
Payments made by employers
to real persons other than their own employees who
are
not
subject
to
payment
of
retirement
or
insurance
contributions,
under
such
titles
as
consultation
fees,
meetings
attendance
fees,
teaching
fees,
or
study
and
research fees, shall be taxed at the
flat rate of 10%, without taking into account the
basic annual allowance (See Note of
Art. 86 of DTA).
雇主做出比自己的员工
等真实的人谁不须支付的退休金或保险的贡献，这样的
标题之下的咨询费，会议出席费，
教学费，或者学习和研究费用，付款应在统一
的征税率
10
％，而没有考虑到的基本年度津贴
The
following income is specifically exempted from
income tax on salaries (Art. 91 of
DTA):
下面的收入是专门免征所得税薪金
1) Salaries of foreign diplomats,
embassy staff, etc. (subject to reciprocal
treatment)
and non-Iranian members of
UN delegations and specialized agencies;
2) Salaries of foreign experts sent to
Iran on aid programs;
3)
Salaries
of
local
employees
of
Iranian
embassies,
consulates,
etc.
subject
to
reciprocal treatment;
4)
Pensions, retirement allowances and termination of
employment payments;
5) Service-related
travel expenditure and allowances;
6)
50% of the salary tax of employees working in
villages and deprived regions;
7)
Housing,
on-site
accommodation,
food
and
transport
allowances
and
other
non-cash benefits
provided for manual workers;
8)
Compensation from medical insurance, accident
insurance, etc;
9) New Year bonuses and
year-end allowances up to a maximum of one twelfth
of
'.
the basic annual
allowance;
10) Housing provided for
civil servants;
11) Employees’ medical
expenses met by employers;
12) Salaries paid to members of the
armed forces, Intelligence Ministry employees,
war veterans and former prisoners-of-
war; and
13) Non-cash allowances
provided to employees up to a maximum of two
twelfth of
the basic annual allowance.
1
）外国外交官，使馆工作人员等（
如有互惠待遇）和联合国代表团和各专门机
构的非伊朗人员的薪金
;
2
）发送到伊朗援助项目的外国专家的工资
;
3
）伊朗大使馆，领事馆等受到互惠待遇的本地
员工的薪金
;
4
）退休金，退休津贴
和就业付款终止
;
5
）服务相关的旅行开支和津贴
; <
/p>
6
）在村工作的职工和贫困地区的薪俸税的
50
％
;
7
）房屋，现场住宿，餐饮和交通补贴，并提供手动工人等非现金福利
;
8
）医疗保险，意外伤害保险等补偿
;
9
）新年奖金和年终津贴最高可达基本的年度津贴的十二分之一
;
10
）住房提供公务员
;
11
）员工的雇主满足的医疗费用
;
12
）工资支付给武装部队成员，情报部的员工，退伍军人和前
战俘的战争
;
和
13
）向员工提供非现金津贴最多最多两个第十二基本的年度津贴的。
The
employment
income
of
foreign
workers
has
often
been
subject
to
tax
on
the
basis
of
a
notional
scale
of
remuneration
rather
than
by
reference
to
the
actual
employment contract. On 11 May 1998, a
directive was issued requiring expatriate
workers to pay income tax on the total
salary, allowances, and benefits earned during
the employment period in Iran with
effect from 22 June 1998.
外
来人员就业收入往往受到报酬的名义规模的基础上，而不是参考实际就业契
税。
1998
年
5
月
11
日，一个指令被发出通知，要求外籍工
人在工资总额，津
贴，并在伊朗
1998
年
6
月期间的就业起生效
22
赚取收益缴纳所得税。
Expatriate employers are now required
to submit full details of the remuneration of
their
expatriates,
plus
details
of
any
tax
withheld
and
copies
of
the
relevant
employment contracts to the local tax
district within 2 weeks of a request by the said
tax district. The report requires
completion of a special specified form, which must
be
signed
by
both
employer
and
employee.
In
the
case
of
non-
resident
foreign
employers,
the expatriate is required to supply the
information within 2 months of
the
start of employment.
现在外籍雇主
必须通过该税区的外籍人士的薪酬的全部细节，加上代扣任何税
收的细节和有关雇用合同
的复印件
2
周请求内提交当地税务区。
该报告需要一个
特殊的指明表格，
必须由雇主和雇员双方签妥的
完成。
在非居民外国雇主的情况
下，外籍人士需要
2
个月的就业开始的范围内提供的信息。
The employment contract must reflect
all the benefits included in the employment
package. The contract must also be:
劳动合同必须反映包含在一揽子就业方案的所有好处。该合同
还必须是：
1) Authenticated by
the employer’s head office; and
'.
2) Verified by competent
government authorities and by the Iranian embassy
in the
country where the employer’s
head office is located.
1
）雇主的总部验证的
;
和
2
）政府
主管部门，并在雇主的总部位于该国的伊朗使馆验证。
Failure to comply may lead to a tax
assessment initially on a presumptive basis using
specified
notional
pay
scales.
If
the
tax
assessed
on
the
presumptive
basis
later
proves to be less than
the tax due on the actual remuneration, the
additional tax will
be
assessed
and
penalties
shall
be
imposed.
Tax
will
be
refunded,
if
the
actual
remuneration proves to be less than the
notional figure.
否则，可能会导致纳税
评估最初使用指定的名义薪级一个假设的基础上。如果
评估假定的基础上，税收后来被证
明是小于应付税款的实际报酬，额外的税收，
将评估和处罚以下的罚款。税将退还，如果
实际的报酬被证明是小于名义图。
The Council
of Ministers also passed a resolution on 17
December 2000, unifying the
basis of
expatriate salary charges, exchange rates of the
contract, withholding taxes
and
compensation for increases in statutory charges.
As a result, the following were
implemented:
部长理
事会还对
17
通过了一项决议
2000
年
12
月，
统
一的外籍工资费用，
合同
的汇率，预扣税和赔偿的法定加价的基
础。其结果是，以下分别实施：
1) The salary
tax and work permit charges of expatriates are now
computed based on
the salaries and
fringe benefits reported in the employment
contract. The employer
is
required
to
report
such
amounts
to
the
tax
authorities,
and
to
the
Ministry
of
Cooperatives, Labor and Social Welfare;
1
）外籍人士的薪俸税及工作许可收费标准及依据雇佣合约报薪
酬和福利，现在
计算的。
雇主必须为这些金额报告给税务机关，
并以伊朗合作社部，
劳动和社会
福利<
/p>
;
2) If the expatriates
salary and fringe benefits are not specifically
mentioned in the
employment contract,
then the basis for computing the salary tax and
work permit
charges
will
be
via
a
list
which
is
to
be
prepared
by
the
Ministry
of
Cooperatives,
Labor
and
Social
Welfare
together
with
the
relevant
ministry
or
employer. This list must also be
approved by the Council of Ministers; and
3) The exchange rate to be used when
computing the tax and work permit charges is
the rate stipulated in the employment
contract unless the employer purchases the
hard currency at a different rate, in
which case the actual rate will be used.
2
）
如果外
籍人士的薪酬和福利，
没有在劳动合同特别提到，
则计算工资税
和工
作许可费用将通过“统一清单”
，这是由伊朗合作社部，劳
动编制基础和社会福
利连同相关部委或雇主。这份名单也必须由部长理事会批准
;
和
3
）计算税收和工作许可费用时使用的汇率是在劳动合同约定的利率，除非雇主
购买硬通货以不同的速度，在这种情况下，实际利率将被使用。
No expenses are specifically listed as
deductible in arriving at income subject to the
tax on salaries. Direct Taxes Act does,
however, provide for the general deductibility
of
two
categories
of
expenditure
in
arriving
at
the
taxable
income
of
individual
taxpayers. The
two categories are “health and treatment expenses”
and “payments
for
health
and
life
insurance
of
employees
or
for
insuring
them
against
accidents
arising out of work” (See Art. 148 of
DTA).
'.
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