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莫桑比克鼓励出口,限制进口。进口商品的税种有关税、消费税和流通税。目前,税率水平为资本货物10％,中间产品12.5％,原材料7.5％。莫规定进口商品需获得英国ITS商检机构检验合格证。因莫银行信誉差,为保证收汇安全,必须经第三国开立信用证。 凡在莫注册从事商业的公司都须交利润税,税率为纯利润的45％。零售商无论是经销进口商品还是莫
Mozambique encourages exports and restricts imports. Taxes, consumption taxes, and circulation taxes on taxes on imported goods. At present, the tax rate is 10% for capital goods, 12.5% for intermediate products, and 7.5% for raw materials. It is stipulated that import commodities must obtain the inspection certificate of the British ITS commodity inspection agency. In order to ensure the security of foreign exchange, the bank must issue a letter of credit through a third country. All companies registered for commercial use in Mozambique are required to pay profits tax at a rate of 45% of net profit. The retailer distributes imported goods whether or not