伊斯兰教有一套独特的税收制度，其中不对穷人征税。只有三种定期税，向有能力缴纳的人征收：

Islam has a unique system of taxation where there is no taxation of the poor. There are only three types of regular taxes levied from those people who are able to pay:

1. 吉兹亚（Jizyah）——是向成年男性非穆斯林公民征收的一种税，这些人需有缴纳能力。其数额远低于穆斯林公民所需缴纳的任何税款。

1. Jizyah - Is a tax on mature male non-Muslim citizens who are able to pay it. This is much less than any tax on Muslim citizens.

2. 乌什尔（Ushr）——是对未被征服、处于国家管辖之下的土地所征收的一种税。若土地依靠雨水灌溉，则按收成的十分之一征收；若为人工灌溉，则按收成的二十分之一征收。

2. Ushr - Is a tax levied on unconquered land under the jurisdiction of the State, at the rate of one tenth of the produce if the land is irrigated by rain, or one twentieth if it is artificially irrigated.

3. 哈拉吉（Kharaj）——是对征服之地所征收的一种税，其税率由哈里发确定。

3. Kharaj - Is a tax levied on conquered land, whose rate is fixed by the Khaleefah.

没有所得税。

There are no income taxes.

没有增值税（VAT）。

There is no Value Added Tax (VAT).

没有遗产税（死亡税）。

There are no Death Duties.

没有道路税。

There is no Road Tax.

这些例子都包含在西方的各种税收之中，而承受最大痛苦的正是穷人。

All these examples are included among the taxes in the West where it is the poor that suffer the most.

在他的统治期间，哈里发欧麦尔·本·阿卜杜勒·阿齐兹（公元7世纪）曾一度找不到可以给予天课的穷人。

The Khaleefah ‘Umar ibn Abdul Aziz at one stage could not find a poor person to give zakat to during his rule (7th Century CE).

在西班牙的全部历史中，经济最繁荣的时期正是伊斯兰统治时期。无论在此之前还是之后，它都从未如此成功。

In the entire history of Spain, it was economically at its most prosperous during the period of Islamic rule. Never before or since has it been so successful.

在伊斯兰教之下，非洲向麦地那送去粮食，以赈济饥荒。哈里发欧麦尔·本·赫塔卜致信埃及总督阿慕尔·本·阿绥，内容涉及运送这些物资的方式如下：

Under Islam, Africa sent food to relieve famine in Madinah. The Khaleefah - ‘Umar ibn al-Khattab sent the following letter to Amr ibn al-‘A’as, the governor of Egypt regarding the means of transporting the supplies :

“即使你不得不耗尽埃及的全部国库，也要安排从尼罗河开凿一条运河直通大海。”

“Arrange to dig the canal from the River Nile up to the Sea even if you have to spend the entire treasury of Egypt in the undertaking.”.

天课不是伊斯兰经济制度的组成部分。

Zakat is not part of the Islamic economic system.

公共资源，例如河流和湖泊等水源、电力等能源，以及公园、道路和铁路等公共设施，不能依照政府的意愿被私有化。它们依据伊斯兰教按其性质所确定的原本分类，仍然属于公共财产，将始终保持公有，不能被个人所拥有。个人可能会索取过高的费用，从而阻碍民众获得生活的基本所需，正如西方所发生的那样。

Public resources such as sources of water like rivers and lakes, sources of energy like electricity, and public utilities like parks, roads and railways cannot be privatised according to the wishes of the government. They remain public property as originally classified by Islam according to their nature. They will always remain public and cannot be owned by individuals who may charge excessively and prevent the vital requirements of the people getting to them, as happens in the West.

丈夫有义务通过工作来为家人赚取纳法格(生活供养)。但如果他因正当理由无法工作,则国家有责任提供有形的基本需求,即食物、衣物、住所,以及无形的需求,即教育、健康和安全。

It is compulsory on the husband to work to earn nafaqah (provision) for his family, but if he cannot do so for any genuine reason, it is the responsibility of the State to provide tangible basic needs of food, clothing, shelter; and intangible needs of education, health and security.

囤积财富是被禁止的，即使你愿意为之缴纳天课。这使财富得以进入市场，促进经济发展，并防止财富仅仅在富人之间流转。

Hoarding of wealth is prohibited, even if you are willing to pay zakat on it. This makes it available for the markets, boosting the economy and preventing the wealth from merely making a circuit amongst the rich.

在哈里发国家，货币只能以黄金和白银为基础。这样一来，货币本身就具有真实的价值，从而为经济提供稳定。它既不能被随意复制，也不能被随意销毁，否则将导致货币贬值和通货膨胀。

Currency in the Khilafah can only be based on gold and silver. Thus it will be of real value itself, providing stability in the economy. It cannot be reproduced or destroyed, which would cause devaluation and inflation.

伊斯兰体系中的合伙企业结构有五种：Inan（ʿinān）、abdan（abdān）、mudharaba（muḍāraba）、mufawadha（mufāwaḍa）和wojooh（wujūh）。

The Islamic system has 5 types of company structure : anan, abdan, mudharaba, mufawadha and wojooh.

1. 阿南（平等合伙）——两人之间的合伙，双方均出资并投入劳力。

1. Anan (Company of Equals) - Partnership between two people, both contributing capital and effort.

2. 身体合伙（Abdan）——两人或多人仅以各自的劳动参与的合伙，彼此不出资本。

2. Abdan (Company of Bodies) - Company in which two or more persons participate by their effort only, without their capital.

3. 穆达拉巴（资本与劳力的合伙）——一方提供资本，另一方提供劳力的一种合伙关系。

3. Mudharaba (Company of Capital and Effort) - A company in which one part provides the capital while the other provides the effort.

4. Wojooh（面子合伙）——由两方或多方共同参与的合伙，其中一方负责付出劳动，另一方负责提供资金担保。

4. Wojooh (Company of Faces) - A company involving two or more parties who provide the effort with another party who guarantees the financial support.

5. 穆法瓦达（Mufawadha）——这种公司综合了伊斯兰教所允许的其他四种公司形式中的任意几种。

5. Mufawadha - This is a company which combines any of the other 4 types of company structures permitted by Islam.

股票和股份有限公司（Plc）在伊斯兰教中是不被允许的，因为它们不属于任何被允许的类别，其公司结构不正确，因此是无效的。

Stocks and share companies (Plc’s) are not allowed in Islam as they do not fall into any of the permitted categories, having an incorrect company structure, and so are invalid.

伊斯兰经济注重确保所创造的财富和资源得到有效分配，而不是将其积聚为无用的囤积。因此，满足所有公民——无论是穆斯林还是非穆斯林——在食物、衣着和住所方面的基本需求，是首要任务。

The Islamic economy focuses on ensuring the effective distribution of created wealth and resources, rather than amassing these in useless stockpiles. Thus the satisfaction of the basic necessities of food, clothing and shelter for all citizens be they Muslims or non-Muslims is the priority.

如果你在任何地方发现荒废的土地,你可以在无需任何人许可的情况下利用它。

If you find derelict land anywhere you may make use of it without anyone’s permission.

在公元8至9世纪，伊斯兰统治下的伊拉克人口为3000万（而今天为1800万）。其中80%的人从事农业，他们使用来自底格里斯河与幼发拉底河的现代灌溉系统。当时穆斯林世界小麦的种子产量比为10:1，而欧洲仅为2.5:1。

In the 8th and 9th century, Iraq under Islam had a population of 30 million (compared to 18 million today). 80% were farmers with modern irrigation systems from the rivers Tigris and Euphrates. The ratio of yield of seed for wheat in the Muslim world was 10:1 at this time compared to only 2.5:1 in Europe.