Contributor供稿：秘鲁Rodrigo, Elías & Medrano律师事务所

Chinese Translation中文翻译：锦天城 王良 律师

China is Peru's main trading partner, the largest destination of exports and the main source of imports for Peru. Peru is China's second largest investment destination in South America. The two countries have established a comprehensive strategic partnership and signed a free trade agreement. In the next five to 10 years, Peru will become another destination for Chinese enterprises going global. More Chinese companies will enter Peru and expand into the broader South American market through Peru. AllBright Law is actively exploring the legal service market in South America, providing reliable host country legal service resources and doing legal research on various host countries for Chinese enterprises going to South America, so as to provide legal protection for serving China's high-level opening-up and the "the Belt and Road" strategy. To this end, AllBright Law, together with Rodrigo, El í as &Medrano Law firms in Peru, launched this Series of Articles on Peru Business Environment, including Peru's going global, Peru's corporate structures, Peru's promotion of investment and legal stability, operational legal environment, business winding up and restructuring a business.

中国是秘鲁的主要贸易伙伴，是秘鲁第一大出口目的地国，也是秘鲁主要进口来源国。秘鲁是中国在拉美的第二大投资目的地。两国之间既建立全面战略伙伴关系，又签署了自由贸易协定。未来五到十年，秘鲁将成为中国企业出海的另一片热土，中国会有更多企业走向秘鲁，并通过秘鲁走向更广阔的南美洲市场。锦天城积极开拓南美洲法律服务市场，向出海南美洲的中国企业提供可靠的东道国法律服务资源和做好国别法律研究等工作，为服务中国高水平对外开放和“一带一路“战略提供法律保障。为此，锦天城联合秘鲁Rodrigo,Elías & Medrano律师事务所，推出《秘鲁营商环境》系类文章，介绍秘鲁走向世界、秘鲁公司架构、秘鲁外国投资促进和法律稳定性、企业运营法律环境、停业和企业重整等内容。

The Customs and Tax Administration National Superintendence (“SUNAT”), the Peruvian tax authority, collects and administrates internal taxes, custom duties and other foreign trade borne charges which constitute Peruvian treasury revenue (exceptionally, SUNAT collects other taxes and contributions established by law). SUNAT also enforces the Tax Code and is involved in issuing rulings regarding matters of revenue.

秘鲁海关和税务国家监管局（“SUNAT”）负责征收和管理国内税、关税和其他外贸费用，这些收入构成秘鲁国库收入（SUNAT征收其他法律规定的税费除外）。SUNAT还负责执行秘鲁税法，并参与执行与税收事项有关的裁决。

Taxpayer Identification – RUC 纳税人识别- RUC

Every individual, corporation, undivided estate, partnership or any entity, whether Peruvian or foreign, regardless of its tax domicile, must be registered in the taxpayer identification record (RUC” for its Spanish acronym) upon acquiring taxpayer status or becoming responsible for taxes administrated or collected by SUNAT. The same requirement applies to tax withholding agents.

任何个人、公司、未分割遗产、合伙企业或其他实体，无论是秘鲁人还是外国人，也无论纳税地在哪里，在取得纳税人资格、接受SUNAT管理或被征税时，都必须在纳税人识别记录（西班牙语缩写为“RUC”）中注册。扣缴义务人也应遵守同样的要求。

The taxpayer and the tax withholding agent are identified by the 11-digit number assigned by SUNAT (the RUC), which is used to comply with both its formal and substantive tax obligations.

SUNAT为纳税人和扣缴义务人编制11位纳税人识别码（RUC），该编码用于确认纳税人和扣缴义务人在形式与实质上的纳税义务。

Workers who only obtain fifth category income, among others, are not required to register in the RUC. In principle, non-domiciled taxpayers would not have to register in the RUC either; however, there are some cases in which the tax authorities demanded compliance with such requirement as a condition for processing their requests for refund of undue and/or excess payments.

仅取得第五类所得的劳动者无需在 RUC登记。原则上，无住所纳税人也无需在 RUC登记；但在某些情况下，税务机关要求纳税人以无住所纳税人身份登记作为退还未到期或多得税款的条件。

Peruvian Tax System 秘鲁税收体系

The following is an overview of the taxes generally applied in Peru, at the time this report was issued. This report also includes a description of certain tax issues relevant to mining activities.

以下是本文发布时在秘鲁通常实施的税种概述。本文还包括采矿活动相关的税收问题。

Income Tax 所得税

- Scope of Application 适用范围

Income tax is levied on income obtained from capital, work, the joint application of both factors, capital gains, revenues resulting from operations with third parties as expressly stated in the Income Tax Law (“LIR“ for its Spanish acronym), and imputed income as expressly stated in the LIR.

所得税适用于从资本/工作、财产收益、第三方经营所得，以及《所得税法》（西班牙语缩写为“LIR”）明确规定的计税收入所得。

-  Tax Jurisdiction 税收管辖权

Peruvian residents are subject to income tax on their worldwide income. Non-residents or permanent establishments in Peru of foreign corporations are taxed only on their Peruvian source income.

秘鲁居民应就其在全球范围内取得的所得缴纳所得税。外国公司在秘鲁设立的非居民或常设机构仅就其来源于秘鲁的所得进行纳税。

- Peruvian Residents 秘鲁居民

For tax purposes, the following are considered residents in Peru, among others: (i) Peruvian individuals who reside in Peru; (ii) foreign individuals who have resided or remained in the country more than 183 calendar days within a 12-month period; (iii) legal entities incorporated in the country; (iv) branches, agencies or other permanent establishments in Peru of non-resident corporations, in which case the status of resident applies to the branch, agency or other permanent establishment as to its Peruvian source income.

以下人员被视为税法上的秘鲁居民：（i）居住在秘鲁的秘鲁人；（ii）在秘鲁居住或停留超过183天的外国人；（iii）在秘鲁成立的法律实体；(iv)非居民公司在秘鲁设立的分支机构、代理机构或其他常设机构，在这种情况下，分支机构、代理机构或其他常设机构在秘鲁所得适用居民身份。

-  Peruvian Source Income 秘鲁所得来源

The term “Peruvian source income” includes, among others, income originated or produced by: (i) properties located in Peru: (ii) loans and investments when the capital is placed or economically used in Peru, or the payer is domiciled in Peru; (iii) digital and technical assistance services, when they are economically used within the national territory; (iv) royalties, when they are paid by a subject domiciled in Peru, or when the goods or rights for which they are paid are economically used in Peru; (v) personal work performed in the national territory; (vi) civil, commercial, business or any other kind of activities performed in the national territory; (vii) among others.

“秘鲁来源所得”包括以下各项来源或产生的所得：（i）位于秘鲁的财产；（ii）贷款和投资，其资金来自秘鲁或在经济上使用，或付款人住所在秘鲁；（iii）数字和技术援助服务，其经济上在秘鲁境内使用；（iv）特许权使用费，其支付人住所在秘鲁，或支付特许权使用费的货物或权利在秘鲁境内且在经济上使用；（v）在秘鲁境内从事个人工作；（vi）在秘鲁境内从事的民事、商业、商业或其他活动；（vii）以及其他事项。

Individual Income Tax Rules 个人所得税条例

For domiciled individuals, capital income (first and second category) is taxed at an “effective rate” of income tax of 5%. On the other hand, the income tax applicable to the sum of net labor income derived from the rendering of dependent services (fifth category income) and independent services (fourth category income) plus foreign source income, is determined by applying a progressive, cumulative scale.

对于有住所的个人，财产所得（第一类和第二类）适用5%的“有效税率”征收所得税。另外，对于提供非独立劳务取得的净劳务所得（第五类所得）和独立劳务取得的净劳务所得（第四类所得）外加境外来源所得的总额，所得税采用累进制确定。

In greater detail, the net earned income is determined by applying, in the first place, the legal deductions provided for in the LIR. In the case of income derived from the individual and independent exercise of a profession, art, science or trade, the Income Tax Law recognizes a legal deduction of 20% (this deduction does not apply to income derived from the performance of the functions of a company director, trustee, agent, business manager, executor and similar). The legal deduction of 7 UIT (=US$ 9,118.00 approx.) is applied to the sum of labor income (fourth and fifth category income).

具体来说，净收益首先通过适用LIR规定的法定扣除额来确定。对于个人独立从业者、艺术、科学或贸易所得，所得税法认可其法定扣除率为20%（但该项扣除不适用于因履行公司董事、托管人、代理人、业务经理、行政负责人等职责取得的收入）。7UIT的法定扣除（约为9,118.00美元）适用于劳务所得（第四类和第五类所得）。

Additionally, from fourth and fifth category income, taxpayers may deduct up to a maximum of 3 UIT (=US$ 3,908.00 approx.) for the following personal expenses: lease and/or sublease of real estate located in the country that is not exclusively destined to the development of business activities; doctors’ and dentists’ fees for services rendered in the country; fees for services rendered related to any profession, art, science or trade (with the exception of amounts paid for the functions of company directors, agents, receivers, business managers, executors and similar); EsSalud contributions in favor of household workers; among others. It should be noted that, in some cases, only a percentage of the expenses are deductible for tax purposes.

此外，对于纳税人的以下个人支出，可以从第四类和第五类所得中扣除不超过3 UIT （约3,908.00美元）：不为特定商业经营目的而出租或转租位于本国的房地产；在本国提供服务而支付的医生或牙医费用；提供与职业、艺术、科学或贸易有关的服务费用（但不包括为履行公司董事、代理人、接管人、业务经理、行政负责人等职责而支付的费用）；家庭佣人的津贴及其他事项。值得注意的是，某些情况以税收为目的进行的扣除仅允许一定的比例。

The net earned income is added to foreign source income. The result derived from such addition is subject to income tax as follows: (i) to the first 5 UIT the rate of 8% is applied; (ii) to the bracket between 5 UIT and 20 UIT the rate of 14% is applied; (iii) to the bracket between 20 UIT and 35 UIT the rate of 17% is applied; (iv) to the bracket between 35 UIT and 45 UIT the rate of 20% is applied; and, (v) to any amount exceeding 45 UIT the rate of 30% is applied. The Income Tax will be equivalent to the sum of the amounts obtained as a result of applying the rates according to the progressive cumulative scale.

净劳务所得与境外来源所得相加。相加所得数额适用于如下所得税率：（i）对前5 UIT适用8%的税率；（ii）对5 UIT至20 UIT这一档适用14%的税率；（iii）对20 UIT至35 UIT这一档适用17%的税率；（iv）对35 UIT至45 UIT这一档适用20%的税率；（v）对超过45 UIT的数额适用30%的税率。按照累进税率表所适用的税率计算出的所得数额之和就是应纳所得税数额。

The earned income received by non-domiciled individuals is taxed at a fixed rate of 30% of net income, without considering the legal deduction of the aforementioned 7 UIT or the additional deduction of up to 3 UIT (referred to in the preceding paragraphs).

无住所个人取得的劳务所得按净收入的30%固定税率征税，但不考虑上述7 UIT的法定扣除或最多3 UIT的额外扣除（参照上述各节规定）。

Taxation of Mining Activities 对采矿活动的征税

-  Special Deduction Rules 特别扣除规则

In accordance with the provisions of the General Mining Law (LGM), the acquisition value of mining concessions shall be amortized from the year in which, in accordance with the LGM, the minimum production obligation must be met (regardless of the start of actual production) within a term to be determined by the holder of the mining activity at that time. Such term is determined based on the probable life of the deposit, calculated taking into account the proven and probable reserves and the minimum production obligation according to law.

根据《一般矿业法》（“LGM”）的规定，采矿特许权的取得价值应自LGM所规定的必须达到最低产量（无论实际生产何时开始）的当年开始摊销，具体期限由采矿权人来确定。确定该期限应考虑矿床的可能寿命，并考虑已探明的、可能的储量和依法计算的最低产量要求。

The acquisition value of each mining concession includes the price paid or filing fees (as the case may be), as well as prospecting and exploration expenses incurred up to the date on which, according to law, the minimum production is required to be met.

每一采矿特许权的取得价值包括支付的价款或备案费（视情况而定），以及在依法达到的最低产量之日前发生的勘测和勘探费用。

Prospecting and exploration expenses may be amortized as part of the acquisition value of the mining concession or fully deducted in the year in which they are incurred, at the taxpayer’s option.

勘测和勘探费用由纳税人选择作为采矿特许权取得价值的一部分进行摊销，或在发生的当年进行全额扣除。

If the mining concession is abandoned or declared outdated before complying with the minimum production levels established by the applicable law, the acquisition value may be totally amortized in the fiscal period in which any of said events occur.

如果采矿特许权在达到法律规定的最低产量前被废止或宣布无效，则其取得价值可在发生上述事件的会计期间进行全额摊销。

Development and preparation expenses allowing the exploitation of the mining concession for more than one year may be wholly deducted in the fiscal period in which said expenses are incurred, or amortized within said term and over two additional years (i.e. an overall three-year amortization period).

对于为采矿特许权超过一年的开采所准备的开发费用，可以费用发生的会计期间进行全额扣除，也可以在开采期内分2年（即三年摊销期）摊销。

- Mining company tax benefits for public infrastructure investments 矿业公司对公共基础设施投资的税收优惠

According to the Mining Law, investments by mining companies on public infrastructure may be deductible expenses for Income Tax purposes. In order to enjoy this benefit, the investments must be made in roads; seaports; airports; environmental sanitation works; energy, telecommunication, education and health infrastructure; and in public facilities for recreation and other public infrastructure projects.

根据《矿业法》的规定，矿业公司对公共基础设施的投资可以扣除费用。必须是对公路、港口、机场、环境卫生设施、能源、电信、教育和卫生基础设施、公共娱乐设施和其他公共基础设施项目进行投资才可以享受优惠。

Investments must be approved by the competent authority (i.e., in the case of roads, the Ministry of Transport and Communication). The amount of the investment deductible from taxable income under this benefit will be only that which corresponds to the portion of the work qualified as a public service, according to the percentage indicated in the approval resolution.

投资必须得到主管部门的批准（就公路而言，须得到交通运输部的批准）。根据批准决议，可以从应税收入中扣除的投资额仅限于符合公共服务工作部分相对应的利益。

- Special Mining Tax 矿业特别税

Mining companies are subject to Special Mining Taxes in the exploitation and production stages.

矿业公司在开采和生产环节需要缴纳矿业特别税。

The Special Mining Tax is levied on the quarterly operating income of mining companies that originate from the sale of metallic mineral resources in the state in which they are located. The marginal rates of the Special Mining Tax range from 2% to 8.40%. There is no minimum tax. The tax actually paid is a deductible expense for income tax purposes in the year in which it is paid.

矿业特别税的征税对象为矿业公司在其所在国销售金属矿产资源所取得的季度经营收入。矿业特别税的边际税率为2%至8.40%。且不设最低税额。实际缴纳的税额作为纳税年度的所得税扣除费用。

- Mining Royalties 采矿权使用费

Mining Royalties are a royalty charge to be paid by subjects of mining activity mainly in favor of the Regional and Local Governments where mining resources are exploited.

采矿权使用费是采矿活动主体应向开采矿产资源的地区或地方政府支付的使用费。

Mining Royalties are currently a percentage of the quarterly operating profits, with effective rates ranging from 1 to 12%, which can be a deductible expense for purposes of annual Income Taxes for the year in which it is paid. Should the resulting Mining Royalty be lower than 1% of the respective quarterly sales revenue.

目前，采矿权使用费为季度经营利润的一定比例，有效税率为1%至12%。该费用可作为纳税年度的所得税扣除费用。由此产生的采矿权使用费应低于季度销售收入的1%。

Transfer Pricing 转让定价

In the event of sales, contributions of goods and other property transfers, as well as in the provision of services, notwithstanding the consideration agreed upon between the parties, for tax purposes the relevant transaction will always be deemed as made at its corresponding “fair market” value. If the value determined by the parties differs from the “fair market” value, tax authorities will make the necessary adjustments to the involved parties.

在销售、捐赠货物和其他财产转让以及提供劳务的情况下，尽管交易各方就对价达成一致，但相关交易始终应按照相应的“公平市场”价值。如果交易各方确定的价值与“公平市场”价值不同，税务机关将对交易各方进行必要的调整。

In the case of transactions entered into between related parties or carried out from, to or through non-cooperative or low or no taxation countries or territories (known as “tax havens”), or with subjects whose income, revenues or profits from such operations are subject to a preferential tax regime, the market value will be considered equivalent to the consideration that would have been agreed with or between independent parties in similar transactions, under identical or similar conditions, following the local rules on transfer pricing.

在关联方之间进行的交易，或通过不合作、低税收或无税收的国家或地区（被称为“避税天堂”）进行的交易，或与享有经营所得、收入或利润优惠税收待遇的主体进行的交易，市场价值将被认为等同于在相同或类似条件下与独立交易方或双方在类似交易中，遵循当地转移定价规则所能同意的对价。

The value of the operations will only be adjusted if the payable tax in the country is less (a fiscal damage). The Peruvian Tax Authority may make said adjustment, even if the previous assumption is not met, in case the adjustment involves the determination of a higher tax to transactions between the taxpayer and its related parties.

只有在该国应缴税额更少（财政损失）的情况下，交易价值才会被调整。如果调整涉及对纳税人与其关联方之间的交易要征收更高的税额，即使不符合上述假设，秘鲁税务机关也可以进行调整。

In the case of services rendered by related parties, the user must prove compliance with the benefit test and provide the documentation and information requested by the Peruvian tax authority, as necessary conditions for the deduction of the respective cost or expense.

在由关联方提供服务的情况下，使用方必须证明符合效益测试，并向秘鲁税务机关提供所要求的文件和信息，作为扣除相关成本或费用的必要条件。

For the interpretation of Peruvian transfer pricing rules, it is applying the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, approved by OECD Council, as long as they do not oppose the mentioned Peruvian legislation with character of law. Taxpayers subject to the scope of application of the regime and who meet certain conditions must submit to the Peruvian tax authority the following informative declarations: (i) Local Report; (ii) Master Report; and (iii) Country-by-Country Report is applicable for fiscal years 2016 onwards, while the Master Report and the Country-by-Country Report are applicable for fiscal year 2017 and subsequent fiscal years. Failure to comply with these obligations generates tax penalties.

对于秘鲁转让定价规则的解释，适用 OECD理事会批准的《跨国企业和税务部门转让定价指南》，只要与秘鲁具有法律性质的立法不相违背。在该制度的适用范围内且符合一定条件的纳税人必须向秘鲁税务机关提交以下告知性声明：（1）当地报告；（2）主报告；以及（3）国别报告适用于2016财年及以后的财年，主报告和国别报告适用于2017财年及以后的财年。未履行该等义务会被处以税务罚款。

International Tax Transparency Regime (RFTI) 国际税务透明度制度（RFTI)

Under the RFTI, taxpayers domiciled in Peru who are owners of Non-Domiciled Controlled Entities must recognize foreign source passive income from such entities in the same year in which such income is accrued, paying the corresponding tax for such concepts.

根据RFTI，纳税人居住在秘鲁但属于“无住所受控实体”所有者，应当在取得收入的同年确认从该实体取得的来源于境外的被动所得，并就被动所得缴纳相应的税收。

Those entities of any nature, not domiciled in Peru, that comply with the following three conditions qualify as “Non-Domiciled Controlled Entities”: (i) they have a different legal status from that of the persons that compose them (by regulatory provision, entities such as corporations, investment funds, trusts, partnerships, associations and foundations meet this criterion); (ii) they are established or domiciled in tax havens or in territories in which their passive income is not subject to income tax or, being so, it is equal to or less than 75% of the income tax that would correspond in Peru to the income of the same nature; and, (iii) are owned by taxpayers domiciled in Peru (which is understood to be fulfilled when the taxpayer, alone or with its related parties in Peru, has an interest of more than 50% of the capital, results or voting rights of the entity).

任何性质的在秘鲁无住所的实体，同时满足以下三个条件的，均有资格成为“无住所受控实体”：（1）其法律地位不同于构成该实体人员的法律地位（根据法律规定，公司、投资基金、信托、合伙、社团和基金会等实体符合该标准）;（2）其设立或住所位于避税地或位于对其被动所得不征税的地区，即使在上述地区，被动所得在秘鲁应纳所得税税额等于或低于75%；以及（3）由居住在秘鲁的纳税人所拥有（即纳税人单独或与其秘鲁关联方拥有该实体50%以上的资本、股份或投票权）。

Examples of “passive income” are, among others: dividends, interest, royalties, rental income, capital gains from the alienation of rights, real estate and securities. Passive income from Peruvian sources (e.g., dividends derived from companies incorporated in Peru) is not subject to the RTFI.

“被动所得”包括股息、利息、提成费、租金、权利转让、不动产和有价证券产生的资本利得。秘鲁来源的被动所得（例如来源于在秘鲁成立的公司的股息）不受RTFI管辖。

General Sales Tax (IGV) 一般销售税（IGV)

- Scope of Application 适用范围

VAT applies to the following transactions: (i) sale of movable goods within Peru; (ii) services provided or used within Peru; (iii) construction contracts; (iv) first sale of real estate by constructors; and (v) import of goods.

增值税适用于以下交易：（1）在秘鲁境内销售动产；（2）在秘鲁境内提供或使用的服务；（3）建筑合同；（4）建筑商的不动产首次销售；以及（5）货物进口。

- VAT Payers 增值税纳税人

All Individuals, legal entities, foreign company’s branches, irregular partnerships, associations, trusts, and mutual and investment funds that carry out any of the transactions subject to VAT. Likewise, they are taxpayers of the VAT, joint ventures, consortiums and other forms of business cooperation contracts that keep independent accounting from that of the investors or ventures joint ventures, consortia and other forms of business collaboration contracts, which carry independent accounting of that of their investors or participants.

开展交易的个人、法律实体、外国公司分支机构、非法合伙、社团、信托以及共同和投资基金应缴纳增值税。同样，那些合营、联营及以其他商业合作合同方式与投资方或参与方的合营、联营及开展其他商业合作合同方式合作，保持独立核算，都为增值税纳税人。

Individuals and any type of entity that does not carry out business activities may be subject to VAT rules if they regularly import goods or carry out activities subject to VAT.

个人及那些不开展业务活动的实体，如果经常进口货物或开展增值税活动的，则适用增值税规则。

- VAT Calculation 增值税的计算

The payable tax is determined monthly by deducting the fiscal credit from the gross tax payable each month. The gross tax for each taxable transaction is the amount resulting from applying the tax rate to the taxable base. The VAT tax rate is 16%. A 2% rate is added for the Municipal Promotion Tax, which is governed by the provisions applicable to VAT, resulting in a total tax rate of 18%.

应纳税额按月计算，即从每月的应纳税额总额中减去可抵免的财政税额。每次应税交易的应纳税额为应税基数适用税率后的金额。增值税税率为16%。按照增值税的适用规定，需要增加2%市政促进税，总税率为18%。

- Fiscal Credit 财政税额

Consists of the VAT that appears separately in receipts/invoices. Only purchases of goods, provision or use of services, construction contracts or imports that are allowed as expenses or costs for income tax purposes and are related to transactions subject to VAT may be used for fiscal credit.

收据/发票中单独显示增值税构成。仅允许计入所得税费用或成本且与应缴纳增值税交易有关的购进货物、提供或使用服务、建筑合同或进口货物可用于财政税额。

- VAT Definitive Recovery Regime for Mining Activities - Act No. 27623 采矿活动的增值税限定返还制度-第27623号法

This regime allows the holders of mining concessions that carry out mining exploration activities, which are still in a pre-productive stage and that sign an Exploration Investment Contract with the Peruvian State, to recover the VAT paid on imports or local purchases of certain goods and on the acquisition of certain services and construction contracts related to the referred activities, provided that the requirements and formalities provided in the legislation on the matter are complied with. This regime will be in force until December 31, 2027.

该制度允许从事采矿勘探活动且仍处于前期生产阶段、与秘鲁国家签订勘探投资合同的采矿特许权持有人，只要符合相关立法规定要求和手续，可以返还与上述活动有关的进口税或在当地采购特定货物以及获得与上述活动有关的特定服务和建筑合同所缴纳的增值税。该制度的有效期持续至2027年12月31日。

Tax on Net Assets (ITAN) 净资产税（ITAN)

This tax levies companies’ net asset value as reflected on their balance sheets as of December 31 of the year prior to the date of payment, after deducting the depreciation and amortization permitted by the LIR.

ITAN税项对公司截至支付日上一年度12月31日的资产负债表所反映的净资产价值，在扣除 LIR允许的折旧和摊销后征收。

ITAN must be paid only by companies subject to the general income tax regime. ITAN is determined by applying a 0.4% rate to net asset values over S/1,000,000. Net assets with a lower value are not subject to ITAN. In principle, taxpayers have the option of considering ITAN payments: as a deductible expense; or as a credit to offset the corresponding monthly Income Tax prepayments and their annual Income Tax. If the ITAN paid exceeds the annual Income Tax due at the end of a fiscal year, taxpayers may request the refund of said excess.

ITAN税仅由适用一般所得税制度的公司缴纳。对超过1,000,000新索尔的净资产价值适用0.4%的税率来确定ITAN税。较低价值的净资产则无需缴纳ITAN税。原则上，纳税人可以选择将所缴纳的ITAN税视为可抵免费用；或在每月预缴所得税和年度所得税中予以抵免。如果已缴纳的ITAN税超过财政年度结束后应缴纳的所得税，纳税人可以要求退还多缴部分。

Financial Transaction Tax (ITF) 金融交易税（ITF)

The ITF applies, among others, to the following transactions: (i) credit or debit made to bank accounts of the Peruvian financial system (except for the movement of accounts of the same account holder); (ii) payments to a Peruvian financial system company; (iii) the acquisition of cashier’s checks, bank certificates, traveler’s checks, or other financial instruments; (iv) money transfers or remittances made through a financial system company or a funds transfer company.

除其他外，ITF适用于以下交易：（i）向秘鲁金融系统的银行账户进行贷记或借记（同一账户持有人的账户变动除外）；（ii）向秘鲁金融系统公司付款；（iii）获得银行本票、银行证明、旅行支票或其他金融工具；（iv）通过金融系统公司或资金转账公司进行的转账或汇款。

The tax rate is 0.005%, and it must be withheld by the financial institution or fund transfer corporation, as appropriate.

税率为0.005%，且应由金融机构或资金转账公司根据情况扣缴。

Selective Consumption Tax (ISC) 选择性消费税（ISC)

The ISC (Impuesto selectivo al consumo) levies the import and local sale of goods, such as certain cars, cigars and similar, alcoholic and non-alcoholic beverages and fuel.

选择性消费税（ISC）是对货物的进口和本地销售征税，如某些汽车、雪茄及类似产品、酒精和非酒精饮料和燃料。

Depending on the respective good’s nature, the tax is determined based on systems to the specific value and to the value according to the price of sale to the public.

取决于相关商品的性质，税款的征收是根据商品的特定价值和向公众销售的价格来确定的。

Tax Incentives 税收鼓励

- Tax benefits for public investment projects – Act No. 29230 公共投资项目的税收优惠-第29230号法案

Companies in general may enter into agreements with Regional and Local Governments to finance or carry out public investment projects listed on ProInversion’s portfolio. Once finalized, the works must be transferred to the Regional and Local Governments. Investors are paid by the Peruvian Government with Regional and Local Public Investment Certificates (CIPRL). These certificates may be used by the company to offset its monthly and annual Income Tax payments for the respective year, up to an amount equal to 50% of the Income Tax for the previous fiscal year. If the certificates are not used in the respective fiscal year due to the 50% limitation, Peruvian Government will issue new certificates, adding a 2% annual credit to the amount stated on the previous certificates. If the certificates are not used within a period of ten years, the company may request a reimbursement from SUNAT.

一般情况下，公司可以与区域和地方政府签订协议，为秘鲁私人投资促进署发布的投资清单中所列公共投资项目提供资金或参与实施。一旦确定，该项目必须移交给区域和地方政府。秘鲁政府以区域和地方公共投资证书（CIPRL）的方式向投资者支付费用。公司可以用这些证书抵扣相应年度的月度所得税与年度所得税，最高可抵免上一财政年度所得税的50%。由于50%限额的原因，证书在相应的财政年度如果未被使用，秘鲁政府将签发新的证书，并在旧证书金额的基础上每年增加2%的抵扣。如果证书在十年内未被使用，公司可以要求 SUNAT进行补偿。

In order to enter into such agreements, the companies must be selected by the Regional and Local Governments in accordance with certain legal norms. Moreover, the companies must be registered in the National Registry of Suppliers of the Supervisory Body of State Contracting - OSCE.

达成上述协议的公司，必须是由区域和当地政府根据一定的法律规范进行选定。此外，公司必须在国家合同监督机构供应商国家注册处（“OSCE”）进行登记。

Legislative Order No. 1238 has extended this tax benefit to companies entering into this type of agreement with the Peruvian Government for public investment projects related to health, education, tourism, agriculture and irrigation, public order and security, culture, sanitation, rural electrification, fishing, sports, environment, urban development, social protection and development, transportation, communications and justice, including its maintenance, provided they are registered on the list of priority projects issued by the competent Public Institution. Thus, Peruvian Government will issue “Peruvian Government – Public Treasury Public Investment Certificates” (CIPGN” for its Spanish acronym) to pay the private company the amount it invested. CIPGN Certificates are subject to the same rules as CIPRL Certificates.

第1238号法令将这一税收优惠扩大到与秘鲁政府签订如下类型公共投资项目协议的公司，包括卫生、教育、旅游、农业和灌溉、公共秩序和安全、文化、卫生、农村电气化、渔业、体育、环境、城市发展、社会保护和发展、交通、通讯、司法（包括其维护）等，只要这些公司登记在主管公共机构发布的优先项目清单内。因此，秘鲁政府将签发"秘鲁政府-公共财政公共投资证书"（西班牙语缩写为" CIPGN")，向私人公司支付投资额。CIPGN证书与 CIPRL证书的规则相同。

- Stability Agreements 稳定协议

See section regarding Foreign Investment Protection (Section IV, item B).

参见关于外国投资保护的部分（第四部分，B项）。

- Special Depreciation Regime - Law No. 31652 特殊折旧制度—第31652号法律

As from fiscal year 2023, for income tax purposes, buildings and constructions may be depreciated with a maximum of 33. 33% per year (under the general regime, the annual depreciation rate is 5%) provided that such assets are used exclusively for business development and the following conditions are met: (i) the construction has been started as from January 1, 2023 (the start of construction is understood as the moment when the building license or other document established by the Regulations is obtained); and, (ii) until December 31, 2024, the construction has a work progress of at least 80%. This regime will also be applicable to taxpayers that during 2023 and 2024 acquire in property constructions that comply with these conditions.

自2023财政年度起，所得税征收中，建筑物和构筑物的折旧上限为33.33%（在一般制度下，年折旧率为5%)，前提是资产仅用于业务发展且满足以下条件：（i）自2023年1月1日开始建设（开始建设是指为取得法律法规要求的建筑许可或其他文件的时间）；（ii）截至2024年12月31日建筑施工进度不低于80%。该制度也将适用于在2023和2024年期间购买符合上述条件房地产的纳税人。

As of fiscal year 2023, hybrid or electric land transportation vehicles (except railroads), acquired in fiscal years 2023 and 2024, may be depreciated with a maximum of 50% per year.

自2023财政年度起，在2023和2024财政年度期间购买的混合动力或电动陆路运输工具（铁路除外）每年的折旧上限为50%。

These regimes will not apply to investments included in the legal stability agreements subscribed under Legislative Decrees No. 662 and 757, and in other contracts subscribed with tax stability clauses.

该制度将不适用于根据第662和757号立法法令签署的法律稳定性协议和其他载有税收稳定性条款合同中的投资。

- Exceptional application of the Special Regime for Advance Recovery of VAT - Law No. 31661 提前收回增值税特别制度的例外适用----第31661号法律

Individuals or legal entities that carry out an investment project in any sector of the economic activity and whose execution involves a total investment commitment of not less than US$ 2’000,000.00 may exceptionally apply for this regime until December 31, 2024.

在任何经济活动部门开展投资项目和执行该项目涉及的投资承诺总额不少于200亿美元的个人或法人，可在2024年12月31日之前申请适用这一制度。