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1、东南亚税收指南-2024Guide to Taxation in Southeast Asia-2024 共识、相关、可靠 Reach,relevance and reliability02东南亚税收指南2024Guide to Taxation in Southeast Asia-2024031 引言 04 Introduction 2 东南亚中国服务部税务领导人 05 CSG Tax Leaders in SEA 3 文莱 06 Brunei 4 柬埔寨 20 Cambodia 5 印度尼西亚 41 Indonesia 6 老挝 66 Laos 7 马来西亚 83 Malaysia 8 缅
2、甸 109 Myanmar 9 菲律宾 128 Philippines 10 新加坡 147 Singapore 11 泰国 175 Thailand 12 越南 197 Vietnam 目录Contents东南亚税收指南2024|目录Guide to Taxation in Southeast Asia-2024|Contents04东南亚税收指南2024|引言Guide to Taxation in Southeast Asia-2024|Introduction欢迎阅读2024年东南亚税收指南。在全球经济逐步复苏、地缘政治紧张、通货膨胀和高利率环境持续的背景下,东南亚市场持续发展,为企业
3、提供了新的机遇和挑战。2024年,中国与新加坡、马来西亚和泰国之间的互免签证政策推动了商业和旅游活动的巨大流动,进一步激发了区域经济的活力。东盟已连续四年成为中国最大的贸易伙伴。2023年双方贸易额达到了1.1万亿美元,同比增长9.8%。中国也是东盟的最大投资来源国,2023年对东盟的直接投资达到了200亿美元,同比增长52.1%。总体而言,东盟国家采取了开放和友好的商业政策。区域全面经济伙伴关系协定(RCEP)和全面与进步跨太平洋伙伴关系协定(CPTPP)也有助于促进东南亚地区的跨境贸易和投资。对中国投资者可能感兴趣的重点领域包括金融服务、科技与跨境电商,汽车和石油天然气等。税收持续成为中国
4、企业在东盟投资的重要考量因素。全球范围内,许多税务机关已在税务改革的基础上进行全球税务改革。企业必须应对更严格的税务合规要求。随着经济合作与发展组织(OECD)推出的全球最低税率政策和国际税收体系的“双支柱”改革,税收政策正面临重大变化。这些变化为中资企业出海东盟也带来挑战,全面的税务筹划和架构设置变得至关重要。本指南为您提供东盟十国的最新投资和税务见解,旨在为投资者提供对当地市场的深入了解,助力其应对税收挑战,抓住发展机遇。感谢您对本指南一如既往的支持。如需了解更多详细信息或税务建议,请与我们各国的中国服务部领导人联系。Welcome to the 2024 edition of the G
5、uide to Taxation in Southeast Asia.Against the backdrop of gradual recovery of global economy,geopolitical tensions,inflation,and a high-interest-rate environment,Southeast Asia market continues to evolve,presenting new opportunities and challenges to businesses.In 2024,reciprocal visa exemption pol
6、icies between China and Singapore,Malaysia,and Thailand respectively have spurred tremendous flow in business and travel activities,further stimulating regional economic vitality.ASEAN has been Chinas largest trading partner for four consecutive years.In 2023,ASEAN has witnessed a trade volume of US
7、D 1.1 trillion in 2023,marking a YOY growth of 9.8%.China is also the largest source of investment for ASEAN,with direct investment reaching USD 20 Billion in 2023,a 52.1%increase compared to the previous year.Generally,ASEAN countries adopt an open and business friendly policy.The existence of trad
8、e agreements such as RCEP and CPTPP have helped facilitate cross boarder trades and investments in Southeast Asia.Key sectors that could be of significant interest to Chinese investors include financial services,technology and e-commerce,auto and oil&gas.Taxation remains a pivotal consideration for
9、Chinese enterprises investing in ASEAN.Globally,many authorities are undergoing comprehensive tax reform initiatives.Companies having to contend with a much higher compliance requirement.With the OECDs introduction of global minimum tax policies and the“two-pillar”reform of the international tax sys
10、tem,significant changes in tax policies are being made.These changes may pose challenges for Chinese companies investing in the ASEAN region,making comprehensive tax planning and structuring an important exercise to undertake.This guide contains the latest investment and tax insights of all ten coun
11、tries in the ASEAN region,aiming to provide the investors with a comprehensive understanding of local markets,enabling them to navigate tax challenges and seize development opportunities.Thank you for your continuous support.If you would like more information,please reach out to any of our Chinese S
12、ervices Group members.诚挚 Sincerely余永平 Yee Wing Peng德勤东南亚中国服务部领导人 Deloitte Southeast Asia Chinese Services Group Leader引言 Introduction05东南亚税收指南2024|德勤东南亚中国服务部税务领导人Guide to Taxation in Southeast Asia-2024|Deloitte SEA CSG Tax Leaders德勤东南亚中国服务部税务领导人 Deloitte SEA CSG Tax Leaders国家 Country名字 Name电话 Phone
13、电邮 Email文莱 林清伟Brunei Lim Cheng Wei+673 222 柬埔寨 CambodiaKimsroy Chhiv+855 23 963 印度尼西亚Indonesia John Lauwrenz+62 21 5081 老挝 卢俊杰LaosAnthony Visate Loh+66 2034 马来西亚 谭丽君MalaysiaTham Lih Jiun+60 3 7610 缅甸 MyanmarAye Cho+95 1230 菲律宾 PhilippinesSenen Quizon+63 2 8 857 新加坡 李忠兴SingaporeLee Tiong Heng+65 6216
14、 泰国卢俊杰ThailandAnthony Visate Loh+66 2034 越南 裴玉俊VietnamTuan Bui+84 24 7105 文莱税务重点 Brunei Tax Highlights07东南亚税收指南2024|文莱税务重点Guide to Taxation in Southeast Asia-2024|Brunei Tax HighlightsBrunei目录Contents1.0 投资基本情况 Investment basics 091.1 货币 Currency1.2 外汇管制 Foreign exchange control1.3 会计原则/财务报表 Account
15、ing principles/financial statements1.4 主要商业实体 Principal business entities2.0 企业税 Corporate taxation 102.1 居民纳税人 Residence2.2 征税原则 Basis2.3 应纳税所得 Taxable income2.4 股息、红利征税 Taxation of dividends2.5 资本利得 Capital gains2.6 亏损 Losses2.7 税率 Rate2.8 附加税 Surtax2.9 替代性最低税 Alternative minimum tax2.10 境外税收抵免 Fo
16、reign tax credit2.11 参股免税 Participation exemption2.12 控股公司特殊规定 Holding company regime2.13 税务优惠 Incentives3.0 预提税 Withholding tax 133.1 股息 Dividends3.2 利息 Interest3.3 特许权使用费 Royalties3.4 技术服务费 Technical service fees3.5 分公司利润汇出税 Branch remittance tax4.0 对企业征收的其它税项 Other taxes on corporations 144.1 资本税
17、 Capital duty4.2 薪酬税 Payroll tax4.3 不动产税 Real property tax4.4 社会保障 Social security4.5 印花税 Stamp duty 4.6 转让税 Transfer tax4.7 其他 Other5.0 反避税规则 Anti-avoidance rules 155.1 转让定价 Transfer pricing5.2 资本弱化 Thin capitalisation5.3 受控外国公司 Controlled foreign companies 08东南亚税收指南2024|文莱税务重点Guide to Taxation in
18、Southeast Asia-2024|Brunei Tax HighlightsBrunei5.4 信息披露要求 Disclosure requirements5.5 其他 Other6.0 征管与合规性要求 Compliance for corporations 166.1 纳税年度 Tax year6.2 合并申报 Consolidated returns6.3 申报要求 Filing requirements6.4 处罚 Penalties6.5 裁决 Rulings7.0 个人税 Individual taxation 177.1 征税原则 Basis 7.2 居民纳税人 Resid
19、ence7.3 申报主体 Filing status7.4 应纳税所得额 Taxable income7.5 资本利得 Capital gains7.6 扣除与减免 Deductions and allowances7.7 税率 Rates8.0 对个人征收的其他税项 Other taxes on individuals 188.1 资本税 Capital duty8.2 印花税 Stamp duty8.3 资本取得税 Capital acquisitions tax8.4 不动产税 Real property tax8.5 继承税/遗产税 Inheritance/estate tax8.6
20、净财富/净值税 Net wealth/net worth tax8.7 社会保障 Social security9.0 征管与合规性要求 Compliance for individuals 199.1 纳税年度 Tax year9.2 申报缴纳 Filing and payment9.3 罚款 Penalties10.0 增值税 Value added tax 1910.1 应税交易 Taxable transactions10.2 税率 Rates10.3 登记 Registration10.4 申报缴纳 Filing and payment09东南亚税收指南2024|文莱税务重点Guid
21、e to Taxation in Southeast Asia-2024|Brunei Tax HighlightsBrunei1.0 投资基本情况 Investment basics1.1 货币文莱元(BN$)。1.2 外汇管制 尽管文莱监督外汇的交易及流动,但文莱并没有外汇管制。允许非居民开立银行账户,且不限制非居民的借款。1.3 会计原则/财务报表 公共利益实体须遵守国际财务报告准则。非公共利益实体必须遵守文莱非公共利益实体会计准则(BDAS)。1.4 主要商业实体包括公众/私人有限公司,合伙企业,独资企业和外国公司的分支机构。外国公司在文莱设立营业点或在文莱展开业务之前,必须向公司注册
22、局注册。1.1 Currency Brunei dollar(BN$).1.2 Foreign exchange controlThere are no foreign exchange controls in Brunei Darussalam,although exchanges and movements of currency are monitored.Nonresident bank accounts are permitted,and there are no restrictions on borrowing by nonresidents.1.3 Accounting pri
23、nciples/financial statementsIFRS is required for public interest entities.Non-public interest entities must comply with Brunei Darussalam Accounting Standards for Non-PIEs(BDAS).1.4 Principal business entitiesThese are the public/private limited company,partnership,sole proprietorship and branch of
24、a foreign company.A foreign company must register with the Registrar of Companies before establishing a place of business or commencing carrying on business in Brunei.10东南亚税收指南2024|文莱税务重点Guide to Taxation in Southeast Asia-2024|Brunei Tax HighlightsBrunei2.0 企业税Corporate taxation2.1 居民纳税人对业务的管理和控制在文
25、莱境内的企业即为文莱居民纳税人。2.2 征税原则公司在文莱境内取得收入或源于文莱收入,或在文莱取得来自境外收入应缴纳所得税。2.3 应纳税所得应纳税所得包括源于贸易或商业所得,以及投资所得,包括从未在文莱纳税的公司取得的股息、利息,及特许经营费。某些特定收入将豁免缴税,例如从文莱纳税公司所得股息以及特定政府和非营利机构的收入。公司收入不超过100万文莱元的公司将豁免企业所得税。2.4 股息、红利征税请参阅“应纳税所得”。2.5 资本利得不征收资本利得税。2.1 ResidenceA company is resident in Brunei if it is managed and contr
26、olled in Brunei.2.2 BasisA company is subject to tax on income accruing in or derived from Brunei,or received in Brunei from outside Brunei.2.3 Taxable incomeTaxable income includes income derived from a trade or business,as well as investment income,including dividends received from companies not p
27、reviously assessed to tax in Brunei,interest and royalty income.Certain income is exempt,e.g.,dividends received from a company subject to tax in Brunei and income of specific government and nonprofit organisations.Companies with revenue that does not exceed BN$1 million are exempt from corporate ta
28、x.2.4 Taxation of dividends See under“Taxable income.”2.5 Capital gainsThere is no tax on capital gains.11东南亚税收指南2024|文莱税务重点Guide to Taxation in Southeast Asia-2024|Brunei Tax HighlightsBrunei2.6 亏损亏损可在自发生亏损年度后连续不超过6年内向后结转但不得向以前年度追溯调整。2.7 税率企业所得税率为18.5%。并按以下门槛征税:首个100,000文莱元应税所得的25%将按18.5%税率征税;下一个15
29、0,000 文莱元应税所得的50%将按18.5%税率征税;剩余应课税收入将按18.5%税率征税。石油及天然气业务公司须按55%的石油所得税缴交所得税。2.8 附加税无2.9 替代性最低税无2.10 境外税收抵免对同一所得,已在境外缴纳的税款可以适用境外税收抵免,但抵免额仅限于按文莱税率的一半征收的应纳税额为限。2.6 LossesLosses may be carried forward for six years but may not be carried back.2.7 RateThe corporate income tax rate is 18.5 percent and is c
30、harged on a threshold basis as follows:25 percent of the first BN$100,000 of assessable income is charged at 18.5 percent;50 percent of the next BN$150,000 of assessable income is charged at 18.5 percent;and The full amount of the remaining assessable income is charged at 18.5 percent.Petroleum inco
31、me tax at 55 percent applies to petroleum operations of oil and gas companies.2.8 SurtaxNo2.9 Alternative minimum taxNo2.10 Foreign tax creditA foreign tax credit is available for tax paid on foreign-source income,but it is limited to the tax assessed at half of Bruneis rate.12东南亚税收指南2024|文莱税务重点Guid
32、e to Taxation in Southeast Asia-2024|Brunei Tax HighlightsBrunei2.11 Participation exemptionNo2.12 Holding company regimeNo2.13 IncentivesA tax exemption may be available for pioneer industry companies.Tax credits are available for certain salaries and training expenditure.Companies dealing with exp
33、orts can opt to pay tax at a fixed rate of 1 percent on approved exports,in lieu of corporate tax.2.11 参股免税制度 无 2.12 控股公司特殊规定无2.13 税务优惠先锋产业公司可能享有税务豁免。特定工资及培训费用可能享有税务抵扣。从事出口业务的公司可选择以1%的固定税率缴纳批准出口税款,代替公司税。13东南亚税收指南2024|文莱税务重点Guide to Taxation in Southeast Asia-2024|Brunei Tax HighlightsBrunei3.0 预提税 W
34、ithholding tax3.1 股息 无论股息是支付予居民纳税人或非居民纳税人,文莱都不会对已纳税的股息征收预提税。3.2 利息支付予非居民纳税人的利息须缴纳2.5%预提税。3.3 特许权使用费支付予非居民纳税人的特许权使用费须缴纳10%的预提税。3.4 技术服务费 技术服务费须缴纳10%预提税。对于科学、技术、工业或商业知识或讯息的使用费须缴纳10%预提税。3.5 分公司利润汇出税无3.1 DividendsBrunei does not levy withholding tax on dividends that have been assessed to tax,regardless
35、 of whether paid to a resident or a nonresident.3.2 InterestInterest paid to a nonresident is subject to a 2.5 percent withholding tax.3.3 RoyaltiesRoyalties paid to a nonresident are subject to a 10 percent withholding tax.3.4 Technical service feesTechnical service fees are subject to a 10 percent
36、 withholding tax.Fees paid for the use of scientific,technical,industrial or commercial knowledge or information are subject to a 10 percent withholding tax.3.5 Branch remittance taxNo14东南亚税收指南2024|文莱税务重点Guide to Taxation in Southeast Asia-2024|Brunei Tax HighlightsBrunei4.0 对企业征收的其它税项 Other taxes o
37、n corporations4.1 资本税无4.2 薪酬税无4.3 不动产税尽管不对物业征税,但位于斯里巴加湾市的建筑物须要缴交12%的建筑税。4.4 社会保障 雇主必须向雇员信托基金缴纳当地雇员工资的5%。另外还需要缴纳3.5%的补充供款养老金。4.5 印花税 印花税将按固定税率或从价税率对各种商业凭证文件进行征税。4.6 转让税 无4.7 其他支付予非纳税居民董事的报酬及支付予非纳税居民的管理费须缴纳10%的预提税。对于支付予非纳税居民的租金或其他款项以作为使用动产的费用也须缴纳10%的预提税。4.1 Capital DutyNo 4.2 Payroll tax No4.3 Real pr
38、operty taxAlthough no taxes are levied on property,a 12 percent building tax is levied on buildings located in Bandar Seri Begawan.4.4 Social securityThe employer is required to contribute 5 percent of the wages of local employees to the Employees Trust Fund.A Supplementary Contribution Pension of 3
39、.5 percent also is required.4.5 Stamp duty Stamp duties are levied at fixed or ad valorem rates on various business documents.4.6 Transfer taxNo4.7 OtherRemuneration paid to a nonresident director and management fees paid to a nonresident are subject to a 10 percent withholding tax.A 10 percent with
40、holding tax also is levied on rent or other payments made to a nonresident for the use of movable property.15东南亚税收指南2024|文莱税务重点Guide to Taxation in Southeast Asia-2024|Brunei Tax HighlightsBrunei5.0 反避税规则 Anti-avoidance rules5.1 转让定价 无5.2 防范资本弱化无5.3 受控外国公司 无5.4 信息披露要求无5.5 其他税务机关可以忽视某些交易和处理,如果他们确信某项业
41、务安排的目的或效果是在直接或间接减少或避免税收的责任。5.1 Transfer pricingNo5.2 Thin capitalisationNo5.3 Controlled foreign companies No5.4 Disclosure requirementsNo5.5 OtherThe tax authorities can disregard certain transactions and dispositions if they are satisfied that the purpose or effect of an arrangement aims at direct
42、ly or indirectly reducing or avoiding liability to tax.16东南亚税收指南2024|文莱税务重点Guide to Taxation in Southeast Asia-2024|Brunei Tax HighlightsBrunei6.0 征管与合规性要求 Compliance for corporations6.1 纳税年度日历年度。6.2 合并申报 不允许合并申报。各企业皆必分别递交纳税申报表。6.3 申报要求可使用电子申报系统(STARS)。申报的截止日期为纳税期后一年的6月30日。预估应课税收入的预付税必须在公司财政年度结束后的三个
43、月内缴纳。从 2022 课税年度起,纳税人必须提交总账和税表(如适用)。6.4 处罚 未成功申报者将1万文莱元的罚款或监禁12个月。6.5 裁决 不允许预先裁定。6.1 Tax yearCalendar year.6.2 Consolidated returnsConsolidated returns are not permitted;each company must file a separate return.6.3 Filing requirementsAn e-filing system(OCP/STARS)applies.The deadline for filing a ret
44、urn is 30 June of the year following the taxable period.Advance tax on estimated chargeable income must be paid within three months after the companys financial year end.Tax payer is required to submit its general ledger and tax schedule(where applicable)from year of assessment 2022.6.4 PenaltiesA f
45、ine of BN$10,000 and imprisonment for 12 months may be imposed for failure to file.6.5 RulingsAdvance rulings are not granted.17东南亚税收指南2024|文莱税务重点Guide to Taxation in Southeast Asia-2024|Brunei Tax HighlightsBrunei7.0 个人税 Individual taxation7.1 征税原则虽然所得税法规定了个人所得应课税,但根据所得税法附表二,此类所得免税。7.2 居民纳税人个人居住在文莱
46、,并且在上一个课税年在文莱实际居住或从事工作183天或以上(不包括公司董事),则他/她为居民纳税人。7.3 申报主体 无7.4 应纳税所得额无7.5 资本利得文莱不对资本利得征税。7.6 扣除与减免无7.7 税率请参阅“征税原则”。支付予非纳税居民董事的报酬须缴纳10%的预提税。7.1 BasisAlthough the Income Tax Act provides for the taxation of income derived by individuals,such income is exempt from tax under the second schedule of the
47、act.7.2 ResidenceAn individual is resident if he/she resides in Brunei and is physically present or exercises an employment(other than as a director of a company)in Brunei for 183 days or more in the preceding year of assessment.7.3 Filing statusNo7.4 Taxable incomeNo7.5 Capital gainsBrunei does not
48、 tax capital gains.7.6 Deductions and allowancesNo7.7 RatesSee above under“Basis.”Remuneration paid to a nonresident director is subject to a 10 percent withholding tax.18东南亚税收指南2024|文莱税务重点Guide to Taxation in Southeast Asia-2024|Brunei Tax HighlightsBrunei8.0 对个人征收的其他税项 Other taxes on individuals8.
49、1 资本税无8.2 印花税印花税将按固定税率或从价税率对各种商业凭证文件进行征税。8.3 资本取得税无8.4 不动产税尽管不对物业征税,但位于斯里巴加湾市的建筑物须要缴交12%的建筑税。8.5 继承税/遗产税无8.6 净财富/净值税无8.7 社会保障雇主必须向雇员信托基金缴纳当地雇员工资的5%。另外还需要3.5%的补充供款养老金。8.1 Capital dutyNo8.2 Stamp dutyStamp duties are levied at fixed or ad valorem rates on various business documents.8.3 Capital acquisi
50、tions taxNo8.4 Real property taxAlthough no taxes are levied on property,a 12 percent building tax is levied on buildings located in Bandar Seri Begawan.8.5 Inheritance/estate taxNo8.6 Net wealth/net worth taxNo8.7 Social securityLocal employees are required to contribute 5 percent of wages to the E
51、mployees Trust Fund,and a 3.5 percent contribution to the Supplemental Contributory Pension.19东南亚税收指南2024|文莱税务重点Guide to Taxation in Southeast Asia-2024|Brunei Tax HighlightsBrunei9.0 征管与合规性要求 Compliance for individuals9.1 纳税年度日历年度。9.2 申报缴纳无9.3 罚款 无9.1 Tax yearCalendar year.9.2 Filing and paymentNo9
52、.3 PenaltiesNo10.0 增值税 Value added tax10.1 应税交易文莱并无增值税或销售税。10.2 税率无10.3 登记无10.4 申报缴纳无10.1 Taxable transactionsBrunei does not have a VAT or sales tax.10.2 RatesNo10.3 RegistrationNo10.4 Filing and paymentNo柬埔寨税务重点 Cambodia Tax Highlights21东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asia-2024|C
53、ambodia Tax HighlightsCambodia目录Contents1.0 投资基本情况 Investment basics 231.1 货币 Currency1.2 外汇管制 Foreign exchange control1.3 会计原则/财务报表 Accounting principles/financial statements1.4 主要商业实体 Principal business entities2.0 企业税 Corporate taxation 242.1 居民纳税人 Residence2.2 征税原则 Basis2.3 应纳税所得 Taxable income2
54、.4 股息税 Taxation of dividends2.5 资本利得 Capital gains2.6 亏损 Losses2.7 税率 Rate2.8 附加税 Surtax2.9 替代性最低税 Alternative minimum tax2.10 境外税收抵免 Foreign tax credit2.11 参股免税 Participation exemption2.12 控股公司特殊规定 Holding company regime2.13 税务优惠 Incentives3.0 预提税 Withholding tax 293.1 股息 Dividends3.2 利息 Interest3.
55、3 特许权使用费 Royalties3.4 技术服务费 Technical service fees3.5 分支机构利润汇出税 Branch remittance tax3.6 其他 Other4.0 对企业征收的其它税项 Other taxes on corporations 314.1 资本税 Capital duty4.2 工资税 Payroll tax4.3 不动产税 Real property tax4.4 社会保障 Social security4.5 印花税 Stamp duty 4.6 转让税 Transfer tax4.7 其他 Other5.0 反避税规则 Anti-avo
56、idance rules 335.1 转让定价 Transfer pricing5.2 资本弱化 Thin capitalisation22东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asia-2024|Cambodia Tax HighlightsCambodia5.3 受控外国公司 Controlled foreign companies5.4 信息披露要求 Disclosure requirements6.0 企业合规 Compliance for corporations 346.1 纳税年度 Tax year6.2 合并申报 C
57、onsolidated returns6.3 申报要求 Filing requirements6.4 处罚 Penalties6.5 裁决 Rulings7.0 个人税 Individual taxation 357.1 征税原则 Basis 7.2 纳税居民 Residence7.3 申报主体 Filing status7.4 应纳税所得额 Taxable income7.5 资本利得 Capital gains7.6 扣除与减免 Deductions and allowances7.7 税率 Rates8.0 对个人征收的其他税项 Other taxes on individuals 37
58、8.1 资本税 Capital duty8.2 印花税 Stamp duty8.3 资本取得税 Capital acquisitions tax8.4 不动产税 Real property tax8.5 继承税/遗产税 Inheritance/estate tax8.6 净财富/净值税 Net wealth/net worth tax8.7 社会保障 Social security9.0 个人税收合规 Compliance for individuals 389.1 纳税年度 Tax year9.2 申报缴纳 Filing and payment9.3 罚款 Penalties10.0 增值税
59、 Value added tax 3910.1 应税交易 Taxable transactions10.2 税率 Rates10.3 登记 Registration10.4 申报缴纳 Filing and payment23东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asia-2024|Cambodia Tax HighlightsCambodia1.0 投资基本情况 Investment basics1.1 货币柬埔寨瑞尔(KHR)。1.2 外汇管制商业交易的支付可以在居民和非居民之间自由进行,但支付必须通过授权银行进行。超过10,00
60、0美元的资金必须在转账前向柬埔寨国家银行申报。1.3 会计原则/财务报表要求负有公共责任的实体使用完整的柬埔寨国际财务报告准则(CIFRS);受审计但不承担公共责任的公司可以使用中小型企业CIFRS或完整的CIFRS。所有企业和非营利组织若符合以下标准皆必须由独立外部审计师对财务报表进行审计:公众企业(PLC)和合格投资项目(QIP)是强制性受法定审计。PLC和QIP之外的企业,若符合以下任何两个条件:(i)年营业额超过40亿柬埔寨瑞尔(约100万美元);(ii)总资产超过30亿柬埔寨瑞尔(约750,000美元);或(iii)超过100名员工。满足以下两个条件的非营利组织:(i)每年支出超过2
61、0亿柬埔寨瑞尔(约50万美元);和(ii)超过20名员工。1.4 主要商业实体包括独资、合伙、有限责任公司、外国公司的分公司及代表处。1.1 Currency Khmer Riel(KHR).1.2 Foreign exchange controlPayments for commercial transactions may be made freely between residents and nonresidents,provided they are made through an authorised bank.Funds transfers exceeding US$10,000
62、 must be declared to the National Bank of Cambodia before the transfer.1.3 Accounting principles/financial statementsPublicly accountable entities are required to use full Cambodian International Financial Reporting Standards(CIFRS);companies subject to audit but not publicly accountable may use eit
63、her CIFRS for small and medium-sized entities or full CIFRS.The criteria under which all enterprises and Non-profit Organisations(NPOs)must have their financial statements audited by an independent external auditor is summarised as follows:Public Limited Companies(PLCs)and Qualified Investment Proje
64、cts(QIPs)are compulsory for statutory audit Enterprises other than PLCs and QIPs that meet any two of the following criteria:(i)annual turnover above KHR 4 billion(USD 1 million);(ii)total assets above KHR 3 billion(USD 750,000);or(iii)more than 100 employees.NPOs that meet the following two criteri
65、a:(i)annual expenses above KHR 2 billion(USD 500,000);and(ii)more than 20 employees.1.4 Principal business entitiesThese are the sole proprietorship,partnership,limited liability company,branch of a foreign corporation and representative office.24东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asi
66、a-2024|Cambodia Tax HighlightsCambodia2.0 企业税收 Corporate taxation2.1 居民纳税人居民纳税人包括在柬埔寨境内组织、管理或有主要营业地点的公司。2.2 征税原则居民纳税人须就全球收入纳税;非居民包括分支机构只对来源自柬埔寨的收入征税。2.3 应纳税所得所得税额按应纳税利润计算。居民纳税人的应纳税所得额,按照收入总额(包括资本利得与被动收益,如利息、租金、特许权使用费收入、保险赔偿金)与为经营活动所支付或者发生的允许扣除的费用或成本之间的差额计算。2.4 股息税支付给柬埔寨股东的股息不征税。如果一家公司从税前收入中分配股息给国内或外
67、国股东(在免税期内的QIP除外),则该分配股息的公司须缴纳股息分配附加税(ATDD)。该税等于总股息金额乘以20%的所得税率(石油或天然气生产或开采天然资源所得的收入则为30)。2.1 ResidenceResidents include companies that are organised,managed or have their principal place of business in Cambodia.2.2 BasisResident taxpayers are subject to tax on worldwide income;nonresidents,including
68、 branches are taxed only on Cambodian-source income.2.3 Taxable incomeThe tax on income is calculated on taxable profit.For resident taxpayers,taxable profit is calculated as the difference between total revenue(including capital gains and passive income,such as interest,rental and royalty income an
69、d insurance compensation)and allowable expenses paid or incurred to carry on the business.2.4 Taxation of dividends Dividends paid to Cambodian shareholders are not taxable.If a company distributes dividends out of pretax income to a domestic or foreign shareholder(except a QIP that is in a tax holi
70、day period)is subject to the advance tax on dividend distributions(ATDD),which equals the grossed-up dividend amount multiplied by the annual income tax rate of 20%(or 30%for income from oil or natural gas production or the exploitation of natural resources).25东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in
71、 Southeast Asia-2024|Cambodia Tax HighlightsCambodia2.5 资本利得对居民法人没有单独的资本利得税(CGT)。出售资产/股份的任何收益,须按合同价格或市场价值较高者的20%税率缴纳所得税;这些收益也需缴纳最低税额。但是,对于在柬埔寨符合居住条件的居民个人和非居民纳税人(包括非居民个人和非居民法人实体)将按 20%的税率缴纳 CGT,并应在资本收益实现后的三个月内提交纳税申报表及将应付的CGT汇给税务机关。经济和财政部(MEF)和税务总局(GDT)发布了关于资本利得税的指南,原定于 2020 年 7 月 1 日开始实施,但可能推迟到 2024
72、年底。因此,预计实施日期可能 在 2025 年。资本利得是资产出售/转让(不动产,融资租赁,投资资产,品牌名称,版权和外币)收益与可抵扣费用之间的差额。费用的可抵扣性可以确定:(i)如果没有可证明该费用的文件,则确定为销售或转让总收入的80,或(ii)根据适当的辅助文件确定实际费用的金额。对于其他类型的资本资产,可扣减费用将仅等于实际费用。从资本收益/转移中获得的收益按20的税率征收资本利得税。如果满足某些条件,则可以免征某些资本利得税。2.5 Capital gainsThere is no separate capital gains tax(CGT)for resident legal
73、person.Any gain on the sale of assets/shares is subject to the tax on income at a rate of 20 percent on the higher of the contract price or the market value;the gains also are subject to minimum tax.However,for resident individuals who meet residency criteria in Cambodia and nonresident taxpayers(in
74、cluding both nonresident individuals and nonresident legal entities)would be subject to CGT at a rate of 20 percent and shall submit a tax return and remit CGT payable to the tax administration within three months after the capital gain is realised.The Ministry of Economy and Finance(MEF)and the Gen
75、eral Department of Taxation(GDT)issued guidance on capital gains taxation that was intended to apply as from 1 July 2020 but may postponed until the end of 2024.Hence,the expected implementation date may be in 2025.Capital gain is the difference between the proceeds from sale/transfer of assets(i.e.
76、immovable property,finance lease,investment asset,brand name,copy-right and foreign currency)and deductible expenses.The deductibility of expenses can be determined either(i)80%of the total sale or transfer income if there is no documentation to support the expenses or(ii)the amount of actual expens
77、es based on proper supporting documentation.For other types of capital assets,deductible expenses will only equate to the amount of actual expenses.CGT is imposed at the rate of 20%on the gain from the capital proceeds/transfer.Certain capital gains tax exemptions will be available if certain condit
78、ions are met.26东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asia-2024|Cambodia Tax HighlightsCambodia2.6 亏损在某些情况下(如业务活动没有发生变化,并须经单方面重新评税),税务亏损可结转,以抵销应课税利润,最长可达五年。税务亏损不能向前追溯调整并且没有集团内抵扣。2.7 税率根据不同类型的业务活动,所得税率从0%到30%不等。标准税率是20%。从事石油、天然气等生产、开采自然资源(包括木材、矿石、黄金、宝石)的企业,按30%的税率征税。根据累计应税收入与可扣减费用之比,征收0至30
79、的超额税。在免税期间,合格投资项目的税率为0%(见“税收优惠”)。从一般保险和再保险业务中取得应税利润的保险公司,其税率为5%。人寿保险计划的保险或再保险,与保险和再保险以外业务取得的利润,按照应税利润的20%征税。来自非保险活动的收入应按收入的20征税。2.8 附加税无2.6 LossesTax losses may be carried forward to offset taxable profit for up to five years after the year in which the losses are incurred,subject to certain conditi
80、ons(e.g.,no changes in business activity,and subject to unilateral tax reassessment).Tax losses cannot carry back and there is no group relief.2.7 RateThe tax on income rate ranges from 0 to 30 percent,based on the business activity.The standard rate is 20 percent.Enterprises operating in certain in
81、dustries,such as oil or natural gas production or exploitation of natural resources(including timber,ore,gold and precious stones)are taxable at a 30 percent rate.The Excess Tax from 0 percent to 30 percent is applied based on the ratio of the accumulated taxable income and deductible expenses.QIPs
82、are subject to a 0 percent rate during the tax exemption period(see“Incentives”).Insurance companies that generate taxable profits from the insurance and reinsurance of general insurance are subject to a 5 percent tax rate on gross premiums.Profits from the insurance or reinsurance of life insurance
83、 schemes with and from activities other than insurance and reinsurance are subject to tax at a rate of 20 percent of taxable profits.Income from non insurance activities are subject to 20 per cent tax on income.2.8 SurtaxNo27东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asia-2024|Cambodia Tax Hi
84、ghlightsCambodia2.9 替代性最低税没有妥善保存相关会计记录的企业,包括那些产生损失的企业,一般应按其年度总营业额(包括除了增值税以外的所有税收)的1%征收最低税额。2.10 境外税收抵免对同一所得,已在境外缴纳的税款可以适用境外税收抵免,但抵免额仅限于外国收入应缴纳的柬埔寨税额。需要提供证明文件。2.11 参股免税制度无 2.12 控股公司特别制度无2.13 税务优惠QIP投资者可以选择两个投资优惠选项之一,如下:选项1:根据行业和投资活动(将在财务管理法和/或不确定的单独法律中确定),从QIP首先获得收入之日起,可获三至九年的免税期或免征所得税(TOI);在TOI豁免期结束
85、后,可能会根据以下的相对渐进税率支付TOI:前两年25;随后两年为50%;以及 随后两年75;在TOI豁免期内免除预缴收入税(PTOI);2.9 Alternative minimum taxEnterprises that do not maintain proper accounting records,including those that incur losses,generally are subject to a minimum tax at a rate of 1 percent of total annual turnover inclusive of all taxes,e
86、xcept value added tax(VAT).2.10 Foreign tax creditA foreign tax credit is available for tax paid on foreign-source income,but it is limited to the amount of Cambodian tax payable on the foreign income.The supporting documents are required.2.11 Participation exemptionNo2.12 Holding company regimeNo2.
87、13 IncentivesA QIP investor may choose one of two investment incentive options,as follow:Option 1:Tax holiday or exemption from tax on income(TOI)for three to nine years,depending on the industry and investment activities(which will be determined in a separate Law on Financial Management and/or a su
88、b-decree),as from the time the QIP first derives a revenue;After the TOI exemption period ends,TOI may be paid based on the following progressive rates relative to total TOI:25%for the first two years;50%for the following two years;and 75%for the subsequent two years;28东南亚税收指南2024|柬埔寨税务重点Guide to Ta
89、xation in Southeast Asia-2024|Cambodia Tax HighlightsCambodia 最低税(MT)豁免,遵从独立审计报告;和 除非其他法律或规定要求,否则出口税豁免。选项2:获得根据税法规定的特殊折旧;其他必要支出的费用扣除最高可达200%,最长期限为9年;特别折旧期间豁免PTOI;MT豁免,遵从独立审计报告;和 除非其他法律或规定要求,否则出口税豁免。此外,以下优惠措施将适用:国家承担出口QIP和进口建设设备、生产设备以及其他生产投入的海关税、特定税(SPT)和增值税(VAT);国家承担本地市场QIP和进口建设及生产设备的海关税、特定税和增值税;对为服
90、务于QIP的本地生产投入的增值税免征;对一系列活动(例如研究、开发、人力资源开发等)的支出进行150%的扣除。Exemption from prepayment of tax on income(PTOI)during the TOI exemption period;Minimum tax(MT)exemption,subject to an independent audit report;and Export duty exemption,unless required by other laws or provisions.Option 2:Special depreciation a
91、s provided in the Law on Taxation;Deduction up to 200%for other essential expenses for up to nine years;PTOI exemption during the special depreciation period;MT exemption,subject to an independent audit report;and Export duty exemption,unless required by other laws or provisions.In addition,the foll
92、owing incentives will apply:Customs duty,specific tax(SPT),and value added tax(VAT)borne by the state for export QIPs and supporting industry QIPs that import construction equipment,production equipment,and other production inputs;Customs duty,SPT,and VAT borne by the state for local market QIPs and
93、 supporting industry QIPs that import construction and production equipment;VAT exemption on local purchases of production inputs that serve the QIP;and 150%expense deduction for a number of activities(e.g.,research,development,human resource development,etc.).29东南亚税收指南2024|柬埔寨税务重点Guide to Taxation
94、in Southeast Asia-2024|Cambodia Tax HighlightsCambodia3.0 预提税 Withholding tax3.1 股息除ATDD外,居民公司向非居民股东支付的股息须缴纳14%的预提税。向居民股东支付股息,不征收预提税。3.2 利息居民公司向非居民支付的利息,须缴纳14%的预提税;柬埔寨境内的非银行和金融机构的居民企业,向居民企业支付的利息征收15%的预提税。3.3 特许权使用费支付给非居民的特许权使用费须缴纳14%的预提税(支付给居民企业的为15%)。但是,向“自我申报纳税人”支付的关于收缩包装软件、站点许可证、可下载软件或与计算机硬件配套搭载软
95、件等的款项免征预提税。3.4 技术服务费支付给非居民的技术和管理服务费需缴纳14%的预提税(支付给居民个人的费用需缴纳15%的预提税,但有一定的豁免)。新法规对“管理服务”进行了定义,它指的是本质上为管理的,在企业管理中执行的所有服务,例如招募人员,培训或管理销售代理商;“技术服务”一词是指在开发或创建业务投入时必须具有技术技能或知识的所有技术性质的服务,例如科学,物理,医学,牙科,药理学,法律,水力学,生理学,艺术,教育,工程,建筑,研究,会计,经济,福利,核电,包括咨询服务等。3.1 DividendsDividends paid by a resident company to a no
96、nresident shareholder are subject to a 14 percent withholding tax,in addition to the ATDD.No withholding tax is imposed on dividends paid to a resident shareholder.3.2 InterestInterest paid by a resident company to a nonresident is subject to a 14 percent withholding tax;a 15 percent withholding tax
97、 applies on interest paid to resident taxpayers,other than Cambodian banks and financial institutions.3.3 RoyaltiesRoyalties paid to a nonresident are subject to a 14 percent withholding tax(15 percent when paid to a resident).However,the payment on Shrink-wrap Software,Site License,Downloadable Sof
98、tware or Software Bundled with Computer Hardware to a“Self Declaration Taxpayer”is exempted from withholding tax.3.4 Technical service feesTechnical and management service fees paid to a nonresident are subject to a 14 percent withholding tax(15 percent on fees paid to resident individuals,subject t
99、o certain exemptions).The new regulation has given a definition of the“management service”that it refers to all services,which are management in nature,performed to function in the management of business such as recruiting staff,training or managing sale agents;and the term“technical service”refers
100、to all services,which are technical in nature,required to have technical skill or knowledge in the development or creation of inputs in the business such as services in science,physics,medicine,dentistry,pharmacology,legal,hydraulics,physiology,art,education,engineering,architecture,research study,a
101、ccounting,economy,welfare,nuclear power including consultation services,etc.30东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asia-2024|Cambodia Tax HighlightsCambodia3.5 分支机构利润汇出税在当前应纳税年度,柬埔寨分支机构利润汇至外国总部的汇款,如果已经缴纳了所得税,则不受ATDD的约束。然而,将对分行利润的汇出征收14%的预提税。3.6 其他向非居民支付的租金适用14%的预提税,向居民个人支付的租金适用10%的预提税。如
102、果有适当的文件支持,向自我申报纳税人支付的租金免缴预扣税。在柬埔寨开展业务的居民纳税人或在柬埔寨设有常设机构的非居民在向非居民支付柬埔寨来源的收入时,也须缴纳14%的预提税。3.5 Branch remittance taxThe remittance of branch profits from Cambodian sources in the current taxable year to a foreign head office is not subject to ATDD if the tax on income already has been paid.However,the 1
103、4 percent withholding tax will be imposed on the remittance of branch profits.3.6 OtherA 14 percent withholding tax applies for rental payments made to a nonresident and a 10 percent withholding tax for rental payment made to a resident individual.Rental payments made to a self-declaration taxpayer
104、are exempt from withholding tax if supported by proper documentation.A 14%withholding tax also applies to Cambodia-source income payments made to a nonresident by a resident taxpayer carrying on a business in Cambodia or a nonresident person with a permanent establishment in Cambodia.31东南亚税收指南2024|柬
105、埔寨税务重点Guide to Taxation in Southeast Asia-2024|Cambodia Tax HighlightsCambodia4.0 企业的其它税收 Other taxes on corporations4.1 资本税请参阅第2.5节4.2 工资税无4.3 不动产税对价值超过1亿柬埔寨瑞尔的不动产按每年0.1%的税率征收不动产税。不动产租赁按房屋和土地租金的10%征税。对于每个区域超过5公顷的未使用土地,按照未使用土地评估委员会确定的每平方米土地市场价值的2%征税。未使用土地税将暂停至2024年底。4.4 社会保障雇主必须登记并按雇员每月平均月薪的0.8%及2.6
106、%的缴纳职业风险保障与医疗福利(HCB),最高为每位雇员2.40美金及7.80美金。雇主和雇员必须根据国家社会保障法向国家社会保障基金登记和缴纳养老金。“缴费工资”一词是指用于计算养老金缴款的税前工资。最低缴费工资为 400,000 柬埔寨瑞尔(约 100 美元),柬埔寨劳动法涵盖的任何其他工人的缴费工资上限为 120万柬埔寨瑞尔(约 300 美元)。第一阶段:前五年的缴纳额为缴费工资的 4%(即员工缴纳 2%,雇主缴纳 2%)。第二阶段:未来五年,缴纳额为缴费工资的8%。第三阶段:缴纳额将在未来10年增加2.75%的缴费工资,并在随后的10 年内再增加2.75%。4.1 Capital du
107、tyRefer section 2.5 4.2 Payroll taxNo4.3 Real property taxProperty tax is levied at 0.1 percent per year on immovable property with a value exceeding KHR100 million.A tax on house and land rentals is levied at 10 percent of the rental fees.A tax also applies on unused land with exceeding 5 hectares
108、per area at a rate of 2 percent of the market value of the land per square meter,as determined by the Commission for Evaluation of Unused Land.The unused land tax will be suspended until the end of 2024.4.4 Social securityEmployers must register and make monthly both occupational risk and health car
109、e benefit(HCB)contributions at a rate of 0.8 and 2.6 percent of the average monthly salary,capped at US$2.40 and US$7.80 per employee,respectively.Employers and employee must register and make pension contributions to the Nation Social Security Fund based on the Nation Social Security Law.The term“c
110、ontributory wage”refers to the wage,before tax,that is used to calculate pension contributions.The minimum contributory wage is KHR 400,000(approximately USD 100)and the contributory wage cap for any other workers covered under the Cambodian labor laws is KHR 1.2 million(approximately USD 300).First
111、 phase:For the first five years,the contribution rate will be 4%of the contributory wage(i.e.,2%contributed by the employee and another 2%contributed by the employer).Second phase:For the next five years,the contribution rate will be 8%of the contributory wage.Third phase:The contribution will incre
112、ase by 2.75%of the contributory wage for the next 10 years and further increase by another 2.75%in the subsequent 10-year period.32东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asia-2024|Cambodia Tax HighlightsCambodia强制性和自愿性养老金缴款的开始日期从 2022 年 10 月 1 日起正式实施。该子法令还规定了支付、报告和提取程序的条件。对于公共部门雇员或工人,将在个别
113、的子法令中确定。4.5 印花税某些与解散或合并企业有关的法律文件须缴付100万柬埔寨瑞尔的注册税(即印花税)。部分与转让某些资产(例如土地和车辆)有关的文件须按转让价值的4%缴付印花税。转让公司的全部或部分股份,须在交易当日按股份的市值缴付0.1%的印花税。对国家预算内提供货物或服务,合同,按合同金额也征收0.1%的印花税。适用特定的豁免。印花税是对买方征收。某些官方文件,特别是外国投资者,以及某些广告张贴和招牌,都要缴纳印花税。税额取决于广告标识的位置、照明和脚本语言。4.6 转让税无,可参考“印花税”。4.7 其他车船税对某些运输工具的登记时征收,包括卡车、公共汽车和船舶。The comm
114、encement date for paying compulsory and voluntary pension contributions is officially implemented effective from 1 October 2022 onward.The sub-decree also provides the payment,reporting and condition to withdraw procedures.For public sector employees or worker,it will be determined in a separate sub
115、-decree.4.5 Stamp duty Certain legal documents relating to the dissolution or merger of a business enterprise are subject to a registration tax(i.e.,stamp duty)of KHR1 million.Some documents relating to the transfer of title to certain assets(e.g.,land and vehicles)are subject to stamp duty at a rat
116、e of 4 percent of the value transferred.The transfer of a companys shares,in whole or in part,is subject to a 0.1 percent stamp duty on the market value of the shares at the transaction date.A 0.1 percent stamp tax also is levied on contractual amounts with respect to contracts for the provision of
117、goods or services that use the national fund.Certain exemptions apply.Stamp duty is imposed on the buyer.Fiscal stamp tax is payable on certain official documents,especially for foreign investors,and on certain advertising postings and signage.Amounts vary depending on the location of the signage,il
118、lumination and language of scripted words.4.6 Transfer taxNo,but see“Stamp duty.”4.7 OtherThe tax on means of transportation imposes statutory fees on the registration of certain transportation vehicles,including trucks,buses and ships.33东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asia-2024|Ca
119、mbodia Tax HighlightsCambodia5.0 反避税规则 Anti-avoidance rules5.1 转让定价柬埔寨颁布了一项关于转让定价的条例,为交易有关各方准备转让定价文件提供了指导。关联方之间的交易必须符合公平交易原则,纳税人必须进行可比性分析,以评估受控交易价格的公平交易性质。为使一项交易具有公平交易性质,分析必须支持以下两种情况之一:(i)可比较的交易与可能影响市场价格的受控交易没有显著差异;或(ii)可作出准确的调整,以消除任何重大差异。该条例采用了经合组织提供的五种转移定价方法:可比非受控价格法、再销售价格法、成本加成法、利润分割法和交易净利润率法。该规定
120、并没有具体说明公司是否应该选择最合适的方法进行比较和准备文件。5.2 资本弱化没有正式的资本弱化规则,但是纳税人每年的最高利息扣除额上限是50%的净非利息收入,加上利息收入。5.3 受控外国公司无5.4 信息披露要求企业必须在向税务总局(GDT)提交的月度和年度纳税申报表中披露交易情况。5.1 Transfer pricingCambodia has issued a regulation on transfer pricing that provides guidance on the preparation of transfer pricing documentation for tra
121、nsactions between related parties.Transactions between related parties must comply with the arms length principle,and taxpayers must conduct a comparability analysis to assess the arms length nature of the price of a controlled transaction.For a transaction to have an arms length nature,the analysis
122、 must support that either:(i)the comparable transaction has no significant differences from the controlled transaction that could affect the market price;or(ii)accurate adjustments can be made to eliminate any significant differences.The regulation adopts the five transfer pricing methods provided b
123、y the OECD:the comparable uncontrolled price method,resale price method,cost plus method,profit split method and transactional net margin method.The regulation does not specifically state whether the company should select the most appropriate method for its comparisons and documentation.5.2 Thin cap
124、italisationThere are no formal thin capitalisation rules,but there is a cap on a taxpayers annual maximum interest deduction of 50 percent of net noninterest income,plus interest earned.5.3 Controlled foreign companies No5.4 Disclosure requirementsEnterprises must disclose transactions in their mont
125、hly and annual tax returns filed with the General Department of Taxation(GDT).34东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asia-2024|Cambodia Tax HighlightsCambodia6.0 企业合规 Compliance for corporations6.1 纳税年度默认的纳税年度是日历年度。如果纳税人希望使用不同的纳税年度,则需要获得税务部的批准信。6.2 合并申报不允许合并申报,而且集团内的独立实体之间没有税务减免。6.3 申报要
126、求纳税人必须在纳税年度终了后三个月内申报缴纳企业所得税。每月利得税的申报表及预缴所得税必须于次月20日前提交或次月的25日前进行电子申报。从2021年1月1日起,税务总局要求纳税人通过税务总局的电子归档系统提交每月纳税申报表。6.4 处罚罚款适用于未能提交、逾期提交或提交虚假申报表。纳税人如迟缴或少缴税款,可被处以10%、25%或40%的罚款,同时每月对迟缴或少缴税款将产生1.5%利息。6.5 裁决纳税人可申请税务裁定,以明确其特定税务问题。6.1 Tax yearThe default tax year is a calendar year.An approval letter from t
127、he GDT is required if the taxpayer wishes to use a different tax year.6.2 Consolidated returnsConsolidated returns are not permitted,and no tax relief is available between independent entities in a group.6.3 Filing requirementsA taxpayer must file and pay annual corporate income tax within three mon
128、ths after the year end.Monthly tax returns and the prepayment of income tax must be submitted by the 20th day of the following month or 25th day of the following month for e-filling.Effective from 1 January 2021,the GDT has required taxpayers to submit the monthly tax returns via the GDTs e-Filing s
129、ystem.6.4 PenaltiesPenalties apply for failure to file,late filing or the filing of a fraudulent return.Taxpayers are subject to penalties of 10,25 or 40 percent and interest of 1.5 percent per month on late and underpaid taxes.6.5 RulingsA taxpayer may request a tax ruling to clarify its specific t
130、ax concerns.35东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asia-2024|Cambodia Tax HighlightsCambodia7.0 个人税收Individual taxation7.1 征税原则无论付款地点如何,居民纳税人均需缴纳全球收入来源的工资税(TOS);非居民只对柬埔寨来源的收入征税。7.2 居民纳税人个人如在柬埔寨定居或有住所,或在截至当前课税年度的任何12个月期间在柬埔寨居住超过182天,则为柬埔寨居民纳税人。7.3 申报主体雇主每月负责扣缴并将工资税汇至税务部门。雇员无须提交报税表。7.4 应纳
131、税所得额工资税是对雇员在柬埔寨就业活动而收到的薪金征收的。“薪金”一词的定义很广,包括工资、报酬、奖金、加班费、补偿和附加福利。附带福利(现金或实物)包括供私人使用的汽车、提供膳食及/或住宿、超过薪金10%退休金供款等。7.1 BasisA resident employee is subject to tax on salary(TOS)on worldwide sources of income,irrespective of the place of payment;nonresidents are taxed only on Cambodia-source income.7.2 Res
132、idenceAn individual is resident in Cambodia if he/she is domiciled or has a principal place of abode in Cambodia or is present in Cambodia for more than 182 days in any 12-month period ending in the current tax year.7.3 Filing statusThe employer is responsible for withholding and remitting the TOS t
133、o the GDT each month.Employees are not required to file tax returns.7.4 Taxable incomeThe TOS is imposed on salaries received as compensation for employment activities inCambodia.The term“salary”is defined broadly to include wages,remuneration,bonuses,overtime,compensation and fringe benefits.Fringe
134、 benefits(in cash or in kind)include the private use of a motor vehicle,the provision of meals and/or accommodations,pension fund contributions that are more than 10 percent of salary,etc.36东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asia-2024|Cambodia Tax HighlightsCambodia7.5 Capital gainsRe
135、fer Paragraph 2.5.7.6 Deductions and allowancesThe allowance for each dependent is KHR150,000,subject to specified conditions.Certain income is exempt from the TOS,such as actual reimbursements of professional expenses,limited indemnity for a layoff,remuneration provided under the labour law and lim
136、ited flat allowances for mission and travel expenses.7.7 RatesProgressive rates ranging from 0 to 20 percent apply to residents earning employment income.Nonresidents are subject to a flat rate of 20 percent.The tax rate on fringe benefits is 20 percent.7.5 资本利得请参阅2.5资本利得。7.6 扣除与减免每位被抚养人士的减免为15万柬埔寨瑞
137、尔,视乎具体情况而定。对某些收入不征收工资税,例如专业开支的实际报销、裁员的有限赔偿额、根据劳动法提供的报酬、出差和旅费的固定津贴。7.7 税率累进税率由0%至20%适用于属于居民纳税人的雇员。非居民纳税人的税率为20%。附加福利的税率是20%。37东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asia-2024|Cambodia Tax HighlightsCambodia8.0 个人的其他税收 Other taxes on individuals8.1 资本税请参阅第2.5节8.2 印花税与适用于公司的规定类似,印花税适用于个人所有者出
138、售股份,出售财产和遗产。可参考“企业的其他税收”。8.3 资本取得税无8.4 不动产税不动产税对个人的适用性与公司一致。参见“公司的其他税收”。8.5 继承税/遗产税无,可参考“印花税”。8.6 净财富/净值税无8.7 社会保障雇主必须登记并按雇员每月平均 月薪的0.8%及2.6%的缴纳职业 风险保障与医疗福利(HCB),最高为每位雇员2.40美金及7.80 美金。如第 4.4 节所述,雇主和雇员必须登记并向国家社会保障基金缴纳养老金。8.1 Capital dutyRefer section 2.5 8.2 Stamp dutySimilar to the rules that apply
139、for corporations,registration tax is applicable to individual owners on the sale of shares,the sale of property and inheritances.See“Other taxes on corporations.”8.3 Capital acquisitions taxNo8.4 Real property taxReal property tax is applicable to individual owners in the same way as it is to compan
140、ies.See“Other taxes on corporations.”8.5 Inheritance/estate taxNo,but see“Stamp duty.”8.6 Net wealth/net worth taxNo8.7 Social securityThe employer is responsible for paying the HCB contributions at a rate of 0.8 and 2.6 percent of the average monthly salary,capped at USD$2.40 and USD$7.80 per emplo
141、yee,respectively.Employers and employee must register and make pension contributions to the Nation Social Security Fund as mentioned in section 4.4.38东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asia-2024|Cambodia Tax HighlightsCambodia9.0 个人税收合规 Compliance for individuals9.1 纳税年度日历年度。9.2 申报缴纳工
142、资税从雇员工资中扣除,但雇主每月负责扣缴和缴付税款。员工不需要直接向税务机关缴税。9.3 罚款罚款并不适用于个人雇员,而是对雇主征收。处以的罚款和利息与公司税不合规的情况相同。可参考“公司合规”。9.1 Tax yearCalendar year.9.2 Filing and paymentTOS is deducted from employee salaries,but the employer is responsible for withholding and remitting the tax on a monthly basis.Employees are not required
143、 to pay TOS directly to the tax authorities.9.3 PenaltiesPenalties do not apply to individual employees,but are levied on the employer.The penalty and interest rates are the same as those for corporate tax noncompliance.See“Compliance for corporations.”39东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in South
144、east Asia-2024|Cambodia Tax HighlightsCambodia10.0 增值税 Value added tax10.1 应税交易对应税供应品征收增值税,包括提供全部货物、服务和销售固定资产,但下列情况除外:基本的金融服务;公共邮政服务;医院、诊所、医疗及牙科服务;国有公共交通客运服务;保险服务;批准的非营利性活动;外交人员、国际组织和技术合作机构因执行公务而进口的自用货物;水电的供应;教育服务;未加工农产品;以及固体和液体废物收集服务。“基本金融业务”,是指从存款、信贷、贷款等业务活动中取得利润的金融业务;与柬埔寨证券交易所有关的股票首次公开发行、股票或其他金融工
145、具的交易以及清算和结算服务;货币兑换;证券;或者是原始黄金的交易或下个月的25日进行电子填写。从2021年1月1日起,税务总局要求纳税人通过税务总局的电子归档系统提交每月纳税申报表。10.2 税率标准税率为10%,但某些供应品是零税率或豁免。10.3 登记所有在柬埔寨供应应税货物和服务的纳税人,在开始供应前必须注册增值税。对注册纳税人抵扣进项税额时,在发票、时限、会计记录等义务上,均有严格的规定。10.4 申报缴纳每月申报,增值税必须在次月 20日前缴纳或在次月的25日用电子申报。10.1 Taxable transactionsVAT is levied on taxable supplie
146、s,which include all supplies of goods and services and sales of fixed assets,except for the following:primary financial services;public postal services;hospital,clinic,medical and dental services;the state-owned public passenger transportation system;insurance services;approved nonprofit activities;
147、the import of goods by foreign diplomatic international organisations and agencies of technical cooperation for personal use;the supply of water and electricity;educational services;unprocessed agricultural products;and solid and liquid waste collection services.“Primary financial services”refers to
148、 financial services in which profit margins are derived from activities such as deposit,credit or loan transactions;initial public offerings of stock,trading of stock or other financial instruments and clearing and settlement services relating to the Cambodia securities exchange;currency exchange;se
149、curity(surety);or trading of raw gold or 25th day of the following month for e-filling.Effective from 1 January 2021,the GDT has required taxpayers to submit the monthly tax returns via the GDTs e-Filing system.10.2 RatesThe standard rate is 10 percent,but certain supplies are zero-rated or exempt.1
150、0.3 RegistrationAll taxpayers making supplies of taxable goods and services in Cambodia must register for VAT before making taxable supplies.For registered taxpayers to claim input VAT,strict rules apply with regard to obligations relating to invoicing,timing and accounting records.10.4 Filing and p
151、aymentMonthly filing is required,and VAT must be paid by the20th day of the following month or 25th day of the following month for e-filling.40东南亚税收指南2024|柬埔寨税务重点Guide to Taxation in Southeast Asia-2024|Cambodia Tax HighlightsCambodia10.5 数字商品和服务的增值税增值税适用于由在柬埔寨没有常设机构的非居民进行的数字商品和服务的电子供应或其他国内消费的电子商务活动
152、。以电子方式向柬埔寨消费者提供数字商品或服务或使用电子系统从海外进行其他电子商务活动的非居民必须根据简化增值税制度在柬埔寨注册为增值税目的的自我申报纳税人,但前提是他们从这些活动中获得的营业额达到了一定的门槛。但是,非居民供应商与其柬埔寨子公司或分支机构之间在税务总局注册和增值税反向征税实施的要求被豁免。柬埔寨子公司和分支机构应就此类情况通知税务总局。在B2C模式下,非居民纳税人需要按月申报增值税并向税务机关缴纳税款。对于B2B 模式,非居民纳税人也需要按月申报增值税,但无需向税务机关缴纳税款。相反,居民纳税人以电子方式从非居民纳税人处购买数字商品或服务,或以其他方式与非居民纳税人进行电子商务
153、交易,需要征收销项税,根据“反向征收机制”申报增值税并将税款缴纳给税务机关。但如果自行申报纳税人未使用自己的银行账号和企业名称直接向非居民供应商结算相关款项,则视为非注册自行申报纳税人,非居民供应商将必须代为收取增值税并缴纳给税务总局,与在 B2C 模式下发生的交易一样。10.5 VAT on digital goods and services VAT applies on electronic supplies of digital goods and services or other e-commerce activities for domestic consumption that
154、 are made by non residents that do not have a permanent establishment in Cambodia.Nonresidents that supply digital goods or services electronically to,or that use electronic systems to conduct other e-commerce activities from overseas for,consumers in Cambodia are required to register in Cambodia un
155、der the simplified VAT system as self-declaration taxpayers for VAT purposes only if their turnover from those activities reaches a certain threshold.However,the requirement for registration with the GDT and VAT reverse charge implementation between nonresident supplier and its Cambodian subsidiarie
156、s or branches is exempted.This is subject to notify to the GDT by the Cambodian subsidiaries and branches on such circumstances.Under the B2C model,the non residents taxpayers are required to file VAT returns on a monthly basis and pay the tax to the tax authorities.For B2B model,the non resident ta
157、xpayers are also required to file VAT returns on a monthly basis but they are not required pay the tax to the tax authorities.Instead,the resident taxpayers that purchase digital goods or services electronically from,or that otherwise enter into e-commerce transactions with the non resident taxpayer
158、s are required to collect output VAT based on the“reverse charge mechanism”by filing VAT returns and paying the tax to the tax authorities.However,if self-declaration taxpayers fail to settle relevant payments to nonresident suppliers directly using their own bank account number and enterprise name,
159、they will be deemed to be non-registered self-declaration taxpayers and the nonresident suppliers will be required to collect and remit the VAT to the General Department of Taxation as if the transactions had occurred under the B2C model.印度尼西亚税务重点 Indonesia Tax Highlights42东南亚税收指南2024|印度尼西亚税务重点Guide
160、 to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia目录Contents1.0 投资基本情况 Investment basics 441.1 货币 Currency1.2 外汇管制 Foreign exchange control1.3 会计原则/财务报表 Accounting principles/financial statements1.4 主要商业实体 Principal business entities2.0 企业税 Corporate taxation 462.1 居民纳税人 Residence
161、2.2 征税原则 Basis2.3 应纳税所得 Taxable income2.4 股息税 Taxation of dividends2.5 资本利得 Capital gains2.6 亏损 Losses2.7 税率 Rate2.8 附加税 Surtax2.9 替代性最低税 Alternative minimum tax2.10 境外税收抵免 Foreign tax credit2.11 参股免税 Participation exemption2.12 控股公司特殊规定 Holding company regime2.13 税务优惠 Incentives3.0 预提税 Withholding
162、tax 523.1 股息 Dividends3.2 利息 Interest3.3 特许权使用费 Royalties3.4 技术服务费 Technical service fees3.5 分支机构利润汇出税 Branch remittance tax4.0 对企业征收的其它税项 Other taxes on corporations 544.1 资本税 Capital duty4.2 工资税 Payroll tax4.3 不动产税 Real property tax4.4 社会保障 Social security4.5 印花税 Stamp duty 4.6 转让税 Transfer tax4.7
163、 其他 Other43东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia5.0 反避税规则 Anti-avoidance rules 565.1 转让定价 Transfer pricing5.2 资本弱化 Thin capitalisation5.3 受控外国公司 Controlled foreign companies5.4 信息披露要求 Disclosure requirements6.0 企业合规 Compliance for corporation
164、s 596.1 纳税年度 Tax year6.2 合并申报 Consolidated returns6.3 申报要求 Filing requirements6.4 处罚 Penalties6.5 裁决 Rulings7.0 个人税 Individual taxation 607.1 征税原则 Basis 7.2 纳税居民 Residence7.3 申报主体 Filing status7.4 应纳税所得额 Taxable income7.5 资本利得 Capital gains7.6 扣除与减免 Deductions and allowances7.7 税率 Rates8.0 对个人征收的其他税
165、项 Other taxes on individuals 628.1 资本税 Capital duty8.2 印花税 Stamp duty8.3 资本取得税 Capital acquisitions tax8.4 不动产税 Real property tax8.5 继承税/遗产税 Inheritance/estate tax8.6 净财富/净值税 Net wealth/net worth tax8.7 社会保障 Social security9.0 个人税收合规 Compliance for individuals 639.1 纳税年度 Tax year9.2 申报缴纳 Filing and
166、payment9.3 罚款 Penalties10.0 增值税 Value added tax 6410.1 应税交易 Taxable transactions10.2 税率 Rates10.3 登记 Registration10.4 申报缴纳 Filing and payment44东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia1.0 投资基本情况 Investment basics1.1 货币印尼盾(IDR)。1.2 外汇管制携带价值等于或超过1
167、亿印尼盾(或等值外币)的现金和/或其他形式的支付工具进入或离开印度尼西亚的个人必须通知印度尼西亚海关和税务当局。进入印度尼西亚的个人还必须在抵达时进入红色通道(Jalur Merah),接受海关与消费税部门的实物检查。对于源自印度尼西亚的等于或超过 10万美元(或等值的任何外币)的转账/汇款,进行交易或汇款的个人必须提供由进行交易的银行向印尼银行提供的相关文件。居民或非居民在印度尼西亚进行的所有现金或非现金交易都必须使用印尼盾。豁免可能适用于:执行国家预算框架内的某些交易、接受或提供来自或向海外方的赠款(hibah)、国际贸易交易、外币银行存款或国际融资交易。1.1 Currency Indo
168、nesian Rupiah(IDR).1.2 Foreign exchange controlIndividuals entering or departing from Indonesia with cash and/or other forms of payment with a value of at least IDR 100 million(or the equivalent in any foreign currency)must notify the Indonesian Customs and Excise authority.Individuals entering Indo
169、nesia must also,upon arrival,enter the red line(Jalur Merah),subject to physical checks by the Customs and excise authority.For transfers/remittances from Indonesia of at least USD 100,000(or the equivalent in any other foreign currency),the person performing the transaction or remittance must provi
170、de underlying documentation to be provided to Bank Indonesia by the bank that carries out the transaction.All cash or non-cash transactions carried out in Indonesia,by residents or nonresidents,must be denominated in IDR.Exemptions may apply to certain transactions within the framework of implementi
171、ng the state budget,the acceptance or provision of grants(hibah)from or to an overseas party,international trade transactions,foreign currency bank deposits,and international financing transactions.45东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia1.3 会
172、计原则/财务报表印度尼西亚国家公认会计准则。1.4 主要商业实体有限责任公司(印尼文称“Perseroan terbatas”,简 称“PT”)是印尼最常见的业务形式。有一份官方的行业关闭清单(全部或部分关闭),对于未列入该清单的行业,视为完全开放给外国投资。一般情况下,外国公司的分支 机构通常不被允许参与清单上的行业,除非符合相关规定中规定的外国所有权要求的提供银行服务的实体。另外,投资者可以选择在印度尼西亚设立代表处进行市场营销和研发活动;然而,代表处通常不被允许在印度尼西亚进行除建筑业以外的任何盈利 活动。1.3 Accounting principles/financial state
173、mentsIndonesian GAAP applies.1.4 Principal business entitiesThe limited liability company(Perseroan Terbatas,or PT)is the most common form of business entity in Indonesia.There is an official list of sectors that are closed(in whole or in part)for foreign investment;sectors that are not included in
174、the list are considered fully open for foreign investment.A branch of a foreign corporation normally is not permitted to engage in sectors on the list,except for entities providing banking services meeting foreign ownership requirements as specified in the relevant regulations.Alternatively,investor
175、s may opt to set up a representative office in Indonesia to conduct marketing and research and development(R&D)activities;however,a representative office generally is not allowed to conduct any revenue-generating activities in Indonesia,other than in the construction sector.46东南亚税收指南2024|印度尼西亚税务重点Gu
176、ide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia2.0 企业税收 Corporate taxation2.1 居民纳税人印尼税收居民企业是指公司在印度尼西亚已设立或注册,或者在印尼拥有有效的管理和控制。2.2 征税原则居民企业对全球收入征税,如果满足特定条件,股息和外国来源业务收入可免税。非居民企业仅对来自印度尼西亚的收入征税,包括归属于该国常设机构(PE)的收入。2.3 应纳税所得应纳税所得额定义为应课税收入减去税前可扣除的费用。收入包括经营业务的收入;出售资产所得;和被动收入,(如股息,利息和特
177、许权使用费)。2.4 股息税印度尼西亚有限责任公司向居民公司或实体支付的股息免征所得税。居民公司或实体收到的外国股息如果在一定期限内重新投资于印度尼西亚,则免征所得税;未在规定期限内重新投资于印度尼西亚的股息部分需缴纳企业所得税。在符合特定情况下,可能享受税收抵免。2.1 ResidenceA company is regarded as Indonesian tax resident if it is established or domiciled in Indonesia,or has a place of management or control in Indonesia.2.2 B
178、asisResident companies are taxed on their worldwide income with tax exemptions available for dividends and foreign-source business income if certain criteria are met.Nonresident companies are taxed only on Indonesia-source income,including income attributable to a permanent establishment(PE)in Indon
179、esia.2.3 Taxable incomeTaxable income is defined as assessable income less tax-deductible expenses.Assessable income includes business income,gains from the sale of assets and passive income,(such as dividends,interest,and royalties).2.4 Taxation of dividends Dividends paid by an Indonesian limited
180、liability company to a resident company or entity are exempt from income tax.Foreign dividends received by a resident company or entity that are reinvested in Indonesia within a certain period of time are tax exempt;any portion of the dividend that is not reinvested in Indonesia within the specified
181、 time period is subject to corporate income tax(CIT).A tax credit may be available where certain criteria are met.47东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia2.5 资本利得居民公司赚取的资本收益一般作为普通收入征税,并作为应税收入处理。出售在印度尼西亚证券交易所上市的股票所得收益须缴纳交易总值 0.1%的最终税。对于创始人股份,根据
182、出售时的股价,还需额外缴纳 0.5%的最终税率。首次公开募股(IPO)时的股价,无论首次公开募股后是持有还是出售股份,均适用 0.5%的额外最终税率。处置土地和/或建筑物的收益一般按交易价值的 2.5%缴纳最终所得税。2.6 亏损税务亏损可以在发生亏损的年份后的五年内进行结转。在税务总局(DGT)的批准下,对于某些行业以及某些偏远地区特定行业的经营,这个期限可以延长至最多10年。但不允许对亏损向前结转。2.5 Capital gainsCapital gains earned by a resident company generally are taxed as ordinary incom
183、e and are treated as taxable income.Gains on the sale of shares listed on the Indonesia Stock Exchange are subject to a final tax of 0.1%of the gross transaction value.An additional final tax rate of 0.5%applies to founder shares based on the share price at the time of an initial public offering(IPO
184、),regardless of whether the shares are held or sold following the IPO.Gains on the disposal of land and/or buildings generally are subject to final income tax at 2.5%of the transaction value.2.6 LossesTax losses may be carried forward for five years following the year the losses were incurred.Subjec
185、t to approval from the Directorate General of Taxation(DGT),this period may be extended to a maximum of 10 years for certain industries,and for operations of specific industries in certain remote areas.The carryback of losses is not permitted.48东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asi
186、a-2024|Indonesia Tax HighlightsIndonesia2.7 税率标准企业所得税税率为22%。在税务年度内收入不超过48亿印尼盾的某些居民企业(中小型企业)将按照一定期限的总收入的0.5%的最终所得税率征税。然而,这些纳税人可以在通知税务总局后选择使用标准的公司所得税率。总收入不超过500亿印尼盾的居民企业将对首个48亿印尼盾的初始总收入享受标准公司所得税率的50%减免。除了企业所得税外,常设机构(PE)还应缴纳分支机构利润税(BPT),税率为20%,适用于PE的税后可征税收入(除非根据适用的税收协定有所减免)。在某些条件下,PE税后应税收入再投资于印度尼西亚时不征收
187、BPT。2.8 附加税无2.9 替代性最低税无2.10 境外税收抵免居民企业取得来源于境外的所得,已在境外缴纳的所得税款可以获得单边税收抵免。该项抵免额仅限于该所得在印度尼西亚的应纳税额。2.7 RateThe standard CIT rate is 22%.Certain resident companies small and medium-sized enterprises)that earn or receive gross revenue not exceeding IDR4.8 billion in a tax year are subject to a final income
188、 tax rate of 0.5%on gross revenue for a certain period of time.However,these taxpayers may opt to apply the standard CIT rate after notifying the DGT.Resident companies with gross revenue of up to IDR50 billion shall receive a 50%reduction the standard CIT rate on the initial gross revenue of IDR4.8
189、 billion.In addition to IT,a PE is subject to branch profits tax(BPT)at a rate of 20%,applicable to the PEs taxable income after tax(unless reduced under an applicable taxtreaty).The BPT does not apply where the PEs taxable income after tax is reinvested in Indonesia under certain conditions.2.8 Sur
190、taxThere is no surtax2.9 Alternative minimum taxThere is no alternative minimum tax2.10 Foreign tax creditResident companies that earn income from foreign sources are entitled to a unilateral tax credit for foreign tax paid on the income.The credit is limited to the amount of Indonesian tax payable
191、on the income.49东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia2.11 参股免税制度印度尼西亚有限责任公司向居民企业或实体支付的股息免征所得税。2.12 控股公司特别制度无2.13 税务优惠对于符合一定标准的公开上市企业纳税人,如果其至少40%的股份由公众投资者持有,则适用19%的降低公司所得税率。对于特定先锋行业的新投资或业务扩展可以享受税收假期制度。在高优先级行业中符合资格的项目可能获得公司所得税100%的减免,最短为五年,最长为二
192、十年,随后两年的公司所得税减免为50%,从商业运营开始计算。最低投资额为5000亿印尼盾,税收假期的长度取决于投资额。对于商业运营开始后五年内投资额至少1000亿印尼盾但少于5000亿印尼盾的项目,可能被授予50%的公司所得税减免,随后两年的公司所得税减免为25%。2.11 Participation exemptionDividends paid by an Indonesian limited liability company to a resident company or entity are exempt from income tax.2.12 Holding company r
193、egimeThere is no holding company regime2.13 IncentivesA reduced CIT rate of 19%applies to publicly listed corporate taxpayers with a minimum of 40%of their shares held by public investors that meet certain criteria.A tax holiday regime is available for a new investment or business expansion in certa
194、in pioneer industries.Qualifying projects in high-priority sectors may be granted a CIT reduction of 100%for a minimum of five years up to a maximum of 20 years,followed by a 50%reduction in CIT for the subsequent two years,starting from the commencement of commercial operations.The minimum investme
195、nt is IDR500 billion and the length of the tax holiday depends on the value of the investment.A 50%reduction in CIT for five years from the commencement of commercial operations may be granted for projects with a minimum investment of IDR100 billion but less than IDR500 billion,with a 25%reduction i
196、n CIT for the subsequent two years.50东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia如果满足必要条件,对指定行业部门或在某些地理位置经营的居民公司的资本投资达到规定的最低水平,即可享受税务津贴。该机制包括:(i)投资津贴(相当于有形固定资产投资总额 30%的应纳税所得额减免,包括用于主要商业活动的土地,从开始商业生产的纳税年度起,在六年内平均分配);(ii)加速折旧和/或摊销;(iii)税收亏损结转期延长,最长可达
197、10 年;(iv)支付给非居民的股息预扣税率降低为 10%。对于没有获得免税期或免税额 度的居民公司,可以为以下业 务活动或支出提供“超级减税 额度”:劳动密集型行业的新资本投资或业务扩展(有资格获得相当于有形固定资产投资总额(包括用于主要业务活动的土地)60的投资税收优惠,从商业生产开始的税务年度开始,六年内平均分配);为开发人力资源而实行的学徒制,实习和/或学习计划(最高可额外扣除100的合格费用,也就是最多可扣除200的总 合格费用);和 与研发有关的活动(最高可额外扣除200的合格费用,也就是最多可扣除300的总合格费用)。Tax allowances are available to
198、 resident companies with a specified minimum level of capital investments in designated industry sectors or those operating in certain geographic locations where the necessary conditions are satisfied.The facility includes(i)an investment allowance(a reduction in taxable income equal to 30%of the to
199、tal amount invested in tangible fixed assets,including land used for primary business activities,allocated equally over six years starting from the tax year when the commercial production commences),(ii)accelerated depreciation and/or amortization,(iii)an extended carryforward of tax losses for up t
200、o a maximum of 10 years,and(iv)a reduced withholding tax rate of 10 percent on dividends paid to nonresidents.For resident companies that do not obtain the tax holiday or tax allowance facility,a“super tax deduction facility”is available for the following business activities or expenditure:New capit
201、al investment or business expansion in labor-intensive industries(eligible for an investment allowance equal to 60%of the total amount of investment in tangible fixed assets,including land used for primary business activities,allocated equally over six years starting from the tax year when the comme
202、rcial production commences);Apprenticeship,internship,and/or learning programs in human resources development(eligible for a maximum additional deduction of 100%of qualifying expenses,resulting in a maximum deduction of 200%of the total qualifying expenses);and R&D related activities(eligible for a
203、maximum additional deduction of 200%of qualifying expenses,resulting in a maximum deduction of 300%of the total qualifying expenses).51东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia在管理特殊经济区(Kawasan Ekonomi Khusus 或 SEZ)的法人实体(即一个法定实体)或从事特殊经济区内业务的企业(即一个
204、经营者)有资格获得诸如免税期和税收津贴之类的所得税优惠。随着政府计划将印度尼西亚的首都从雅加达迁至名为努桑塔拉(Ibu Kota Nusantara(IKN))的新城市,将为IKN内的这些投资和业务活动提供以下税收优惠措施,包括公司所得税率的降低、针对某些活动或支出的超级税收扣除政策、由政府承担员工所得税、针对中小企业特定总收入的最终所得税税率为0%、以及土地和/或建筑物权利转让的所得税免税。A business entity(i.e.,a legal entity that manages a special economic zone(Kawasan Ekonomi Khusus or S
205、EZ)or a business player(i.e.,an enterprise that carries out business in an SEZ)are eligible for income tax facilities such as tax holiday and tax allowance.Following the governments plan to move Indonesias capital city from Jakarta to a new city named Nusantara(Ibu Kota Nusantara(IKN),the following
206、tax incentives will be provided for these investments and business activities in IKN,including a reduction in the CIT rate,super tax deduction facilities for certain activities or expenditure,employee income tax being borne by the government,final income tax of 0%on certain gross income for small an
207、d medium enterprises,and an income tax exemption on the transfer of rights over land and/or buildings.52东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia3.0 预提税 Withholding tax3.1 股息印度尼西亚公司支付给非居民的股息会征收20%的预提税,除非根据适用的税收协定降低税率。印度尼西亚公司支付给居民公司的股息不适用预提税,并且对于收
208、款方,股息免征公司所得税。一般情况下,支付给印度尼西亚居民个人的股息会征收10%的最终预提税,但在符合一定条件的情况下可以获得豁免。3.2 利息支付给非居民的利息一般适用20%的预提税,但支付给非居民的政府和非政府机构发行的债券(包括伊斯兰债券)利息适用10%的降低预提税率。支付给非居民的利息税率可以根据适用的税收协定进行降低。印度尼西亚公司(除银行外)支付给印度尼西亚居民的利息一般适用15%的预提税,这对收款人来说是一种税收抵免。某些收款方(例如银行)可免缴预提税。印度尼西亚银行支付给印度尼西亚居民的利息适用20%的最终预提税。3.1 DividendsDividends paid by a
209、n Indonesian company to a nonresident are subject to a 20%withholding tax,unless the rate is reduced in accordance with an applicable tax treaty.No withholding tax applies to dividends paid by an Indonesian company to a resident company and the dividends are exempt from CIT for the recipient.A 10%fi
210、nal withholding tax generally is imposed on dividends paid to an Indonesian resident individual,although an exemption is available where certain criteria are met.3.2 InterestInterest paid to a nonresident generally is subject to a 20%withholding tax,although a reduced withholding tax rate of 10%appl
211、ies to interest payable to nonresidents on bonds issued by government and non-government agencies,including sharia bonds.The rate on interest paid to nonresidents may be reduced in accordance with an applicable tax treaty.Interest paid by an Indonesian company(other than a bank)to an Indonesian resi
212、dent generally is subject to a 15%withholding tax,which represents a tax credit for the recipient.Certain recipients(e.g.,banks)are exempt from withholding tax on interest.Interest paid by an Indonesian bank to an Indonesian resident is subject to a 20%final withholding tax.53东南亚税收指南2024|印度尼西亚税务重点Gu
213、ide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia3.3 RoyaltiesRoyalties paid to a nonresident are subject to a 20%withholding tax,unless the rate is reduced in accordance with an applicable tax treaty.Royalties paid by an Indonesian taxpayer to an Indonesian resident are subje
214、ct to a 15%withholding tax,which represents tax credit for the recipient.For tax purposes,“royalties”generally refers to any charge for the right to use certain tangible or intangible assets or know-how in Indonesia,as well as for the transfer of such a right.3.4 Technical service feesTechnical serv
215、ice fees paid to a nonresident are subject to a 20%withholding tax,unless the rate is reduced in accordance with an applicable tax treaty.A 2%withholding tax applies on gross payments made by an Indonesian taxpayer to a resident company or resident individual for technical,management,consulting serv
216、ices and rentals(except for land and building rentals,which are subject to a 10%final withholding tax).Payment for technical services provided by resident individuals are subject to employee income tax.Payments for construction services are subject to withholding tax at rates ranging from 2%to 6%.3.
217、5 Branch remittance taxA 20%branch profits tax is imposed on the taxable income after CIT of a PE.This rate may be reduced in accordance with an applicable tax treaty.The branch profits tax does not apply where all of a PEs taxable profit after tax is reinvested in Indonesia.3.3 特许权使用费支付给非居民的特许权使用费适
218、用20%的预提税,除非根据适用的税收协定降低税率。印尼纳税人支付给印尼居民的特许权使用费适用15%的预提税,这相当于收款方的税收抵免。就税收而言,“特许权使用费”一般指在印度尼西亚对某些有形或无形资产或专有技术的使用权利,以及转让此类权利而收取的费用。3.4 技术服务费支付给非居民的技术服务费适用20%的预提税,除非根据适用的税收协定降低税率。印度尼西亚纳税人支付给居民公司或居民个人的技术、管理、咨询服务和租金(土地和建筑租金除外,其适用10%的最终预提税),适用2%的预提税。居民个人提供的技术服务,需缴纳职工所得税。建筑服务费需缴纳2%至6%的预提税。3.5 分支机构利润汇出税常设机构(PE
219、)的企业所得税(CIT)后的可征税收入适用20%的分支机构利润税。根据适用的税收协定,此税率可能会降低。如果所有常设机构的税后可征税利润都被再投资于印度尼西亚,则不适用分支机构利润税。54东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia4.0 企业的其它税收 Other taxes on corporations4.1 资本税除土地和建筑税外,没有资本或资产税,但需缴纳各种注册费。4.2 工资税没有特定的工资税,但要求雇主对支付给其雇员的工资薪酬预扣、缴
220、纳和申报所得税。4.3 不动产税土地、房屋和永久性构筑物每年应缴纳不动产税。不动产税率通常不超过农村和城市地区物业评估价值的0.5%,由相关部门确定。某些业务(即上游石油和天然气、地热、采矿、种植、林业)及领域的不动产税是在特定制度下规定的。4.4 社会保障两项综合社会保障计划,(人力计划和医疗保健计划),适用于在印度尼西亚工作至少六个月的印度尼西亚公民和外国人。人力计划缴费旨在为工作事故、死亡、高龄和养老金提供保障。雇主为工伤保险的缴费比例从 0.24%至 1.74%,死亡保险为0.3%,养老储蓄金为 3.7%,养老金计划为 2%,但以工资的一定比例为上限。雇主对医疗保健计划的缴费比例为4%
221、,以工资的一定比例为上限。对于外籍人士,养老金计划的缴费不是强制性的。4.1 Capital dutyThere are no duties on capital or assets,apart from the land and building tax,but various registration fees apply.4.2 Payroll taxThere is no specific payroll tax,but an employer is required to withhold,remit,and report income tax on the remuneration
222、 paid to its employees.4.3 Real property taxLand and building tax is payable annually on land,buildings and permanent structures.The rate is not more than 0.5%of the estimated sales value of the property in rural and urban areas,as determined by the relevant authority.The land and building tax for c
223、ertain businesses upstream oil and gas,geothermal,mining,plantation,forestry is regulated by a specific regime.4.4 Social securityTwo comprehensive social security schemes,(a manpower scheme and a healthcare scheme),apply for Indonesian nationals and foreigners who work in Indonesia for at least six
224、 months.Contributions to the manpower scheme are intended to provide security insurance for work accidents,death,old age and pensions.The employer contributions are 0.24%to 1.74%for work accident protection,0.3%for death Insurance,3.7%for old age savings,and 2%subject to a salary cap for the pension
225、 plan.The employer contribution for the healthcare scheme is 4%subject to a salary cap).The contribution to the pension plan is not mandatory for expatriates.55东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia受雇的居民个人必须缴纳每月薪酬的 2%的社会保障缴款(老年储蓄)和 1%的养老金计划缴款。
226、受雇的个人还需要支付每月薪酬 1%的医疗保健供款(受每月上限限制)。雇员也可以添加其他家庭成员,以换取每个家庭成员每月额外 1%的供款。4.5 印花税特定文件将被征收印花税,其名义金额为10,000印尼盾。4.6 转让税某些土地和/或建筑物的处置通常须按交易价值的 2.5%缴纳最终所得税。如果获得价值超过6千万印尼盾的土地或建筑物的所有权,则需缴纳土地和建筑物购置税,最高税率为购置价值或征税对象销售价值(NJOP)中较高者的 5%。适用多种免税情况,包括与合并有关的转让和向亲属转让。4.7 其他出售在印度尼西亚证券交易所上市的股票需缴纳交易价值 0.1%的最终税。在首次公开募股(IPO)登记生
227、效时,创始人股份按股票价值征收 0.5%的附加税。外国股东转让非上市居民公司的股份须缴纳转让价值 5%的预提税,除非根据税收协定适用豁免。Employed resident individuals must make socialsecurity contributions(old age savings)of 2%of monthlycompensation,and a pension plan contribution of 1%.An employed individual also is required to make a healthcare contribution of 1%o
228、f monthly compensation(subject to a monthly cap).An employee may add other family members in return for an additional 1%contribution per family member,per month.4.5 Stamp duty Certain documents are subject to stamp duty at a nominal amount of IDR 10,000.4.6 Transfer taxCertain disposals of land and/
229、or buildings generally are subject to a final income tax rate of 2.5%of the transaction value.A land and building acquisition duty of a maximum of 5%of the higher of the acquisition value or the tax object sale value(nilai jual objek pajak(NJOP)is payable when a person obtains rights to land or a bu
230、ilding with a value greater than IDR 60 million.Various exemptions apply,including on transfers in connection with a merger and transfers to relatives.4.7 OtherThe sale of shares listed on the Indonesia.Stock Exchange is subject to a final tax at a rate of 0.1%of the transaction value.An additional
231、tax rate of 0.5%applies to founder shares on the share value at the time an IPO registration becomes effective.The transfer of the shares of an unlisted resident company by a foreign shareholder is subject to a withholding tax at a rate of 5%of the transfer value,unless an exemption applies under an
232、 applicable tax treaty.56东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia5.0 反避税规则 Anti-avoidance rules5.1 转让定价受特殊关系影响的交易,无论是跨境交易还是国内交易,必须以“合理商业目的”并在公平交易原则的基础上进行。如果与关联方的总交易超过特定门槛时,则需要提交特定文件。文件必须包含印度尼西亚转让定价法规规定的信息,包括纳税人业务运营和结构概述、纳税人转让定价政策的详情、可比性分析、选择的可比公
233、司以及如何定价或利润的确定(包括转让定价方法论)。印度尼西亚税务机关已发布了详细的转让定价指南,总体上与经济合作与发展组织(OECD)的方法一致。5.2 资本弱化财政部长有权根据国际上公认的方法,如债务与权益比率(DER)、借款成本与EBITDA(利息、税金、折旧和摊销前收益)的比较或其他方法,规定可扣除的借款成本的限制。到目前为止,财政部长已经指定的DER为4:1的。5.1 Transfer pricingTransactions influenced by a special relationship,either cross-border or domestic,must be carr
234、ied out in a“commercially justifiable way”and on an arms length basis.Certain documentation is required where the total transactions with related counterparties exceed a specified threshold.The documentation must contain the information prescribed by the Indonesian transfer pricing regulations,inclu
235、ding an overview of the taxpayers business operations and structure,details of the taxpayers transfer pricing policy,a comparability analysis,selected comparables,and an explanation of how the arms length price or profit is determined(including the transfer pricing methodology).The Indonesian tax au
236、thorities have issued detailed transfer pricing guidelines that generally are in line with the Organization for Economic Co-operation and Development(OECD)approach.5.2 Thin capitalisationThe Minister of Finance(MoF)is authorized to specify the limitation on deductible borrowing costs based on intern
237、ationally accepted methods,such as debt-to-equity ratio(DER),borrowing costs compared to EBITDA(earnings before interest,taxes,depreciation,and amortization),or other methods.To date,the MoF has specified the DER of 4:1.57东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax Hi
238、ghlightsIndonesia5.3 受控外国公司当印度尼西亚居民纳税人(自身或与其他印度尼西亚居民纳税人共同)直接或间接持有在其他司法管辖区成立的非上市公司的实收资本总额或投票权至少 50%,且每一层的比例都达到50%,财政部有权决定何时将该公司的股息视为从该公司获得。如果海外公司没有派发或支付股息,印度尼西亚居民纳税人必须在其年度纳税申报表中计算并申报视同股息。股息将被视为在外国纳税申报截止日期后的第四个月或外国公司纳税年度结束后的七个月(如果该国没有具体的纳税申报截止日期)获得。被视为股息的数额是印度尼西亚居民纳税人有权从外国公司的被动净收益(包括特定租金收入和利息、股息、特许权使用
239、费和资产转移收益)中按比例从外国公司的资本参与中获得的股息总额。5.4 信息披露要求居民公司必须在年度税务申报表中提供与关联方的交易相关的某些信息,并声明所需的转让定价文件的可用性作为附件。这些信息将由税务机关保留,并可能在税务审计中进行检查。5.3 Controlled foreign companies The MOF is authorized to determine when a dividend is deemed to be earned from a nonlisted company established in another jurisdiction,where an I
240、ndonesian resident taxpayer(either alone or collectively with other Indonesian resident taxpayers)holds,directly or indirectly,at least 50%of the total paid-in capital or voting rights of that company established in another country,with the 50%threshold criterion applied at each level.If no dividend
241、s are declared or earned from the foreign company,the Indonesian resident taxpayer must calculate and report a deemed dividend in its annual CIT return.The dividend will be deemed to be received either in the fourth month following the tax return filing deadline in the foreign jurisdiction,or seven
242、months after the end of the foreign companys tax year if the jurisdiction does not have a specific tax return filing deadline.The amount of the deemed dividend is the total amount of the dividend to which the Indonesian resident taxpayer is entitled in proportion to its capital participation in the
243、foreign company from the net passive income of the foreign company(including certain rental income,interest,and dividends,royalties,and gains on the transfer of assets).5.4 Disclosure requirementsResident companies must provide certain information regarding transactions with related parties and a de
244、claration regarding availability of the required transfer pricing documentation as attachments to the annual tax return.The information will be maintained by the tax authorities and may be tested in a tax audit.58东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsI
245、ndonesia印度尼西亚引入了转让定价文件的三层方法,即母文件、地方文件和国别报告。如果居民公司有关联方交易并且符合以下条件,则母文件和地方文件是强制性的:(i)在前一税年的总收入超过500亿印尼盾,(ii)在前一税年与关联方的有形商品交易超过200亿印尼盾,(iii)在前一税年与关联方进行的利息、版税、服务或其他无形资产交易超过50亿印尼盾,或者(iv)与税率低于印度尼西亚的司法管辖区的关联方进行交易。此外,在申报纳税年度的前一个纳税年度中,居民公司如果有资格成为合并总收入至少为11万亿印尼盾的企业集团的母公司,则必须准备一份CbC报告、一份主文件和一份本地文件。居民公司必须提供必要的信息
246、,以确定他们是否有义务通过DGT的网上平台,以电子方式提交CbC报告。申报回执必须附在企业所得税年度纳税申报表上。Indonesia has introduced the three-tiered approach for transfer pricing documentation,namely,master file,local file and country-by-country(CbC)report.The master file and the local file are mandatory where the resident company has related party
247、 transactions and has:(i)gross revenue in the preceding tax year exceeding IDR 50 billion,(ii)tangible goods transactions with related parties in the preceding tax year exceeding IDR 20 billion,(iii)interest,royalties,services or other transactions involving intangibles with related parties in the p
248、receding tax year exceeding IDR 5 billion;,or(iv)transactions with affiliated parties located in jurisdictions with a tax rate lower than that in Indonesia.In addition,a resident company that qualifies as a parent entity of a business group with consolidated gross revenue of at least IDR 11 trillion
249、 in the tax year preceding the reported tax year,must prepare a CbC report,along with the master file and the local file.Resident companies must provide the necessary information to ascertain whether they have an obligation to submit a CbC report by filing an electronic notification via the DGTs onl
250、ine platform.The receipt for the filing must be attached to the annual CIT return.59东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia6.0 企业合规 Compliance for corporations6.1 纳税年度标准的纳税年度是日历年。如果要使用不同的纳税年度,则需要获得税务总局的批准。6.2 合并申报不允许合并报表;每个公司必须提交单独的税务报表。6.3 申报要
251、求印度尼西亚采用所得税自我评税制度。每月企业所得税分期付款的截止日期为次月15日。预扣税的截止日期为次月10日。年度企业所得税必须在提交相关纳税申报表之前缴纳。每月的所得税申报表必须在次月的20日前提交。企业年度纳税申报表必须在会计年度结束后的四个月内提交,但最晚可延长两个月。6.4 处罚罚款根据情况而异,例如税款延迟缴纳、延迟申报、税款不足和自愿修正申报。最常见的罚款是对未缴税款的利息,最长可处以24个月,利率根据财政部设定的月利率变动。6.5 裁决纳税人可以要求税务总局确认税法的适用情况或不明确的特定程序。税务总署没有对此类请求作出回应的时限。这项裁决只适用于提交申请的纳税人6.1 Tax
252、 yearThe standard tax year is the calendar year.Approval from the DGT is required to use a different tax year.6.2 Consolidated returnsConsolidated returns are not permitted;each company must file a separate tax return.6.3 Filing requirementsIndonesia uses a self-assessment system for CIT purposes.Th
253、e deadline for payment of the monthly CIT installments is the 15th day of the following month.The deadline for payment of withholding tax is the 10th day of the following month.Annual CIT payments must be made before the relevant tax returns is filed.Monthly returns must be filed by the 20th day of
254、the following month and annual returns within four months of the end of the bookkeeping year,although the deadline may be extended by up to two months.6.4 PenaltiesPenalties vary depending on the situation,such as late payment of tax,late filing,tax underpayment,and voluntary amendment of returns.Th
255、e most common penalty is interest on underpaid tax,which may be imposed for a maximum of 24 months,and is charged at a variable rate linked to the predetermined monthly interest rate set by the MoF.6.5 RulingsA taxpayer may request confirmation from the DGT regarding the application of the tax law o
256、r a particular procedure where this is unclear.There is no timeframe for the DGT to respond to such requests.The ruling applies only to the taxpayer who files the request.60东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia7.0 个人税收Individual taxation7.1 征
257、税原则居民个人应根据其全球总收入减去免税额扣除和非应税收入之后纳税。非居民只对印度尼西亚来源收入征税。只要满足某些要求,在成为印度尼西亚纳税居民后,在印度尼西亚居住的外国公民在前四年内只对印度尼西亚来源的收入征税。7.2 居民纳税人个人在任何12个月内在印度尼西亚居住183天或以上,在印度尼西亚居住并打算在印度尼西亚居住,则该个人为印度尼西亚纳税居民。如果一个人在印度尼西亚停留不到183天,且不打算在该国居住,则他/她是非居民。非居 民无需进行税务登记。7.3 申报主体所有个人税务居民(包括外籍人士)必须进行税务登记。豁免情况包括收入低于非应税收入门槛的个人、不具备个人税务居民资格的个人或与丈
258、夫共同履行纳税义务的已婚妇女。一个家庭被视为一个经济个体,但配偶间有婚前协议或已婚女性与丈夫选择分开履行纳税义务则注册一个单独的税号。7.4 应纳税所得额应税收入包括来自就业的报酬、企业利润和资本收益。7.1 BasisA resident individual is taxed on worldwide gross income,less allowance deduction and nontaxable income.A nonresident is taxed only on Indonesia-source income.A foreign citizen who is a tax
259、resident of Indonesia is taxed only on Indonesia-source income for the first four years after becoming tax resident in Indonesia,provided that certain requirements are met.7.2 ResidenceAn individual is an Indonesian tax resident if the individual resides in Indonesia,is present in Indonesia,for 183
260、days or more in any 12-month period,or is present in Indonesia and intends to reside in Indonesia.An individual who is present in Indonesia for less than 183 days and has no intention to reside in the country,is a non resident and is not required to register for tax purposes.7.3 Filing statusAll ind
261、ividual tax residents(including expatriates)must register for tax purposes.Exemptions are available for individuals earning less than the nontaxable income threshold,those who do not qualify as individual tax residents,and married women who fulfill their tax obligations jointly with their husband.A
262、family is considered a single economic unit.Separate filing is allowed where there is a prenuptial agreement between the spouses or where a married woman electsto fulfill her tax obligations separately from her husband.7.4 Taxable incomeTaxable income includes remuneration from employment,business p
263、rofits,and capital gains.61东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia7.5 资本利得居民个人取得的资本收益通常视为普通应税收入。在印尼证券交易所上市的股票交易所得收益,需缴纳按交易总值的0.1%的最终税款。首次公开募股时,创始人股份基于股价应缴纳0.5%的附加税。出售土地和/或建筑物的收益应按销售收入的2.5缴纳所得税。7.6 扣除与减免从事经营业务的个人可以从业务收入中扣除费用。如果费用是为了赚取、收集和维持应税收入而
264、发生的,则一般可以扣除。税务居民、居民配偶和至多三名受抚养子女提供个人税收减免。7.7 税率年度应税收入前 6,000 万印尼盾的个人税率为 5%;金额的 15%超过 6,000 万印尼盾至 2.5 亿印尼盾;金额超过 2.5 亿印尼盾至 5 亿印尼盾的,征收 25%;金额超过 5 亿印尼盾至 50 亿印尼盾的金额为 30%;超过 50 亿印尼盾的金额为 35%。由个人从事业务活动获得的所有收入(除了某些独立个人服务),如果在税年内不超过48亿印尼盾,将缴纳0.5%的最终所得税。个人税收居民可以通过向税务总局提交通知,选择适用标准个人所得税率。7.5 Capital gainsCapital
265、gains earned by resident individual generally are taxed as ordinary taxable income.Gains on shares listed on the Indonesia Stock Exchange are subject to a final tax of 0.1%of the gross transaction value.An additional final tax rate of 0.5%applies to founder shares based on the share price at the tim
266、e of an IPO.Gains on the disposal of land and/or buildings are subject to income tax at 2.5%of the sale proceeds.7.6 Deductions and allowancesAn individual who carries on a business may deduct expenses from business income.Expenses generally are deductible if they are incurred for the purposes of ea
267、rning,collecting,and maintaining taxable income.Personal tax reliefs are provided for the individual resident,the individuals spouse,and up to three dependent children.7.7 RatesIndividual tax rates are 5%on the first IDR 60 million of annual taxable income;15%on amounts exceeding IDR 60 million up t
268、o IDR 250 million;25%on amounts exceeding IDR 250 million up to IDR 500 million;30%on amounts exceeding IDR 500 million up to IDR 5 billion;and 35%on amounts exceeding IDR 5 billion.All income earned or received by an individual carrying out business activities(except certain independent personal se
269、rvices)that does not exceed IDR 4.8 billion within a tax year is subject to a 0.5%final income tax.Individual tax residents may opt to be subject to the standard individual income tax rates by submitting a notification to the DGT.62东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indone
270、sia Tax HighlightsIndonesia8.0 个人的其他税收 Other taxes on individuals8.1 资本税除了土地税和建筑税外,没有资本或资产税,但需缴纳各种登记费。8.2 印花税特定文件 将被征收印花税,其名义金额 为10,000印尼盾8.3 资本取得税土地或建筑物的收购税款最多为收购价值的5%或NJOP,以较高者为准,适用于获取价值超过6000万印尼盾的土地或建筑物权益。8.4 不动产税土地、房产和永久性建筑物每年应缴纳不动产税。税率通常不超过相关当局确定的农村和城市地区财产预估销售价值的0.5%。8.5 继承税/遗产税无8.6 净财富/净值税无8.7
271、 社会保障在印尼,受雇的居民个人必须缴纳社会保障(养老储蓄)的月薪的2%,以及养老金计划的1%。受雇个人还必须缴纳医疗保险金,金额为月薪的1%(有月度上限)。员工如增加其他家庭成员。对于每位额外的家庭成员,每月需增加1%的缴费。对于外籍人士来说,缴纳养老金计划是非强制性的。8.1 Capital dutyThere are no duties on capital or assets,apart from the land and building tax,but various registration fees apply.8.2 Stamp dutyCertain documents a
272、re subject to stamp duty at a nominal amount of IDR 10,000.8.3 Capital acquisitions taxA land and building acquisition duty of a maximum of 5%of the higher of the acquisition value or the NJOP is payable when a person obtains rights to land or a building with a value greater than IDR 60 million.8.4
273、Real property taxLand and building tax is payable annually on land,buildings and permanent structures.The rate is not more than 0.5%of the estimated sales value of the property in rural and urban areas,as determined by the relevant authority.8.5 Inheritance/estate taxThere is no inheritance tax or e
274、state tax8.6 Net wealth/net worth taxThere is no net wealth tax or net worth tax8.7 Social securityEmployed resident individuals must make social security contributions(old age savings)of 2%of monthly compensation,and a pension plan contribution of 1%.An employed individual also is required to make
275、a healthcare contribution of 1%of monthly compensation(subject to a monthly cap).An employee may add other family members.In return for an additional 1%contribution per family member,per month.The contribution to the pension plan is not mandatory for expatriates.63东南亚税收指南2024|印度尼西亚税务重点Guide to Taxat
276、ion in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia9.0 个人税收合规 Compliance for individuals9.1 纳税年度纳税年度为日历年。9.2 申报缴纳印尼的个人所得税仅在国家一级征收。雇主负责计算、扣除和缴纳员工工资和其他报酬的税款。大多数非薪资纳税人需要自行评估其应税收入。个人所得税年度申报截止日期为当年日历年结束后的3月31日,但最长可延长两个月。个人居民如果从事业务或独立职业,营业额不超过一定门槛,则可以选择豁免记账要求,只需维护收入记录。在这种情况下,应纳税所得额是以核定利润为基础进行评估的。
277、9.3 罚款罚款视情况而定,如迟交税款、少交税款和自愿修改申报表。最常见的处罚是欠税利息,最长可征收24个月,将按与财政部设定的预定月利率挂钩的浮动利率收取。9.1 Tax yearThe tax year is the calendar year9.2 Filing and paymentIndividual income taxes in Indonesia are imposed only at the national level.The employer is responsible for calculating,deducting,and remitting tax due on
278、 employees salaries and other remuneration.Most nonsalaried taxpayers assess their own taxable income.The annual individual tax return is due by 31 March following the end of the relevant calendar year,but the deadline may be extended for up to two months.Individual residents who conduct a business
279、or independent profession with turnover not exceeding a certain threshold may elect to be exempt from the bookkeeping requirement,and only need to maintain records of revenue.In such cases,taxable income is assessed based ondeemed profits.9.3 PenaltiesPenalties vary depending on the situation,such a
280、s late payment of tax,late filing,tax underpayment and voluntary amendment of returns.The most common penalty is interest on underpaid tax,which may be imposed for a maximum of 24 months and is charged at a variable rate linked to the predetermined monthly interest rate set by the MoF.64东南亚税收指南2024|
281、印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia10.0 增值税 Value added tax10.1 应税交易增值税(VAT)是根据应税事件征收的,即应税货物和/或应税服务的“交付”。这包括在印尼海关领土内(受印度尼西亚海关法约束的印度尼西亚领土内)交付应税货物和/或应税服务,进口应税货物,利用印尼境外应税无形货物和/或境外应税服务,以及增值税纳税人出口应税货物和/或应税服务。增值税适用于所有制造的商品,无论是本地生产还是进口。制造被定义为改变商品的原始形式或性质、创造新商
282、品或增加商品生产力的任何活动。对某些地区的交付(例如自由区或保税区)可能享有特定的增值税优惠措施。某些货物和服务在增值税方面是免税的。通过电子系统(PMSE)进行的交易需缴纳增值税。税务总局可以任命一个满足某些条件的外国电子商务方作为其在印度尼西亚交易的 PMSE增值税收集者。除增值税外,某些被视为“奢侈 品”的商品还需缴纳奢侈品销售 税(LST)。10.1 Taxable transactionsVAT is levied on taxable events,i.e.,on the“delivery”of taxable goods and/or taxable services.This
283、consists of delivery of taxable goods and/or taxable services within Indonesian customs territory(territory in Indonesia that is subject to Indonesian Customs Law),import of taxable goods,utilization of offshore taxable intangible goods and/or offshore taxable services in Indonesia,and export of tax
284、able goods and/or taxable services by a VAT entrepreneur.VAT applies equally to all manufactured goods,whether produced locally or imported.Manufacturing is defined as any activity that changes the original form or nature of a good,creates a new good,or increases a goods productivity.Deliveries to c
285、ertain areas(e.g.,a free zone or bonded zone)may enjoy certain VAT incentives.Certain goods and services are nontaxable for VAT purposes.Transactions carried out via electronic systems(perdagangan melalui sistem elektronik or PMSE)are subject to VAT.The DGT can appoint an e-commerce party that meets
286、 certain criteria to be the PMSE VAT collector for its transactions in Indonesia.In addition to VAT,certain goods considered as“luxury”items are subject to luxury-goods sales tax(LST).65东南亚税收指南2024|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2024|Indonesia Tax HighlightsIndonesia10.2 税率增值税的标准税率为11%
287、。出口应税有形货物、应税无形货物和应税服务的增值税税率降至0%。某些交付的应税货物和/或应税服务适用特殊的增值税税基。奢侈品税(LST)税率从10%到200%不等,具体取决于奢侈品的类型。奢侈品的出口适用0%的奢侈品税。10.3 登记在一个财政年度内交付的应税货物和/或应税服务超过4.8亿印尼盾的企业必须注册为增值税纳税人,并在交付应税货物和/或应税服务时开具增值税发票。10.4 申报缴纳每个月的增值税申报表必须在下 个月底之前申报,而每个月的增 值税缴纳截止日期在申报增值税 申报表之前。使用境外应税无形商品或者应税服务缴纳自评增值税的截止日期为增值税到期日的次月15日。10.2 RatesT
288、he standard rate of VAT is 11%.The VAT rate is reduced to 0%for exports of taxable tangible goods,taxable intangible goods,and taxable services.Certain deliveries of taxable goods and/or taxable services are subject to special VAT base.LST rates range from 10%to 200%,depending on the type of luxury
289、goods.Export of luxury goods are subject to 0%LST.10.3 RegistrationEntrepreneurs who deliver taxable goods and/or taxable services exceeding IDR 4.8 billion in a fiscal year must register for VAT purposes and issue VAT invoices on the delivery of taxable goods and/or taxable services.10.4 Filing and
290、 paymentA monthly VAT return must be filed by the end of the following month,while the monthly VAT payment deadline is before the VAT return is filed.The deadline for payment of self-assessed VAT on the utilization of taxable intangible goods or taxable services from abroad is the 15th day of the mo
291、nth following the period when the VAT becomes due.老挝税务重点 Laos Tax Highlights67东南亚税收指南2024|老挝税务重点Guide to Taxation in Southeast Asia-2024|Laos Tax HighlightsLaos目录Contents1.0 投资基本情况 Investment basics 691.1 货币 Currency1.2 外汇管制 Foreign exchange control1.3 会计原则/财务报表 Accounting principles/financial state
292、ments1.4 主要商业实体 Principal business entities2.0 企业税 Corporate taxation 702.1 居民纳税人 Residence2.2 征税原则 Basis2.3 应纳税所得 Taxable income2.4 股息税 Taxation of dividends2.5 资本利得 Capital gains2.6 亏损 Losses2.7 税率 Rate2.8 附加税 Surtax2.9 替代性最低税 Alternative minimum tax2.10 境外税收抵免 Foreign tax credit2.11 参股免税 Particip
293、ation exemption2.12 控股公司特殊规定 Holding company regime2.13 税务优惠 Incentives3.0 预提税 Withholding tax 733.1 股息 Dividends3.2 利息 Interest3.3 特许权使用费 Royalties3.4 技术服务费 Technical service fees3.5 分支机构利润汇出税 Branch remittance tax3.6 其他 Other4.0 对企业征收的其它税项 Other taxes on corporations 744.1 资本税 Capital duty4.2 工资税
294、Payroll tax4.3 不动产税 Real property tax4.4 社会保障 Social security4.5 印花税 Stamp duty 4.6 转让税 Transfer tax4.7 其他 Other68东南亚税收指南2024|老挝税务重点Guide to Taxation in Southeast Asia-2024|Laos Tax HighlightsLaos5.0 反避税规则 Anti-avoidance rules 755.1 转让定价 Transfer pricing5.2 资本弱化 Thin capitalisation5.3 受控外国公司 Control
295、led foreign companies5.4 信息披露要求 Disclosure requirements6.0 企业合规 Compliance for corporations 766.1 纳税年度 Tax year6.2 合并申报 Consolidated returns6.3 申报要求 Filing requirements6.4 处罚 Penalties6.5 裁决 Rulings7.0 个人税收 Individual taxation 787.1 征税原则 Basis 7.2 纳税居民 Residence7.3 申报主体 Filing status7.4 应纳税所得额 Taxab
296、le income7.5 资本利得 Capital gains7.6 扣除与减免 Deductions and allowances7.7 税率 Rates8.0 对个人征收的其他税项 Other taxes on individuals 808.1 资本税 Capital duty8.2 印花税 Stamp duty8.3 资本取得税 Capital acquisitions tax8.4 不动产税 Real property tax8.5 继承税/遗产税 Inheritance/estate tax8.6 净财富/净值税 Net wealth/net worth tax8.7 社会保障 S
297、ocial security8.8 其他 Other9.0 个人税收合规 Compliance for individuals 819.1 纳税年度 Tax year9.2 申报缴纳 Filing and payment9.3 罚款 Penalties10.0 增值税 Value added tax 8210.1 应税交易 Taxable transactions10.2 税率 Rates10.3 登记 Registration10.4 申报缴纳 Filing and payment69东南亚税收指南2024|老挝税务重点Guide to Taxation in Southeast Asia-
298、2024|Laos Tax HighlightsLaos1.0 投资基本情况 Investment basics1.1 货币老挝基普(LAK)。1.2 外汇管制外国企业可以在其企业银行户口下存入老挝基普或外国货币。老挝银行限制外币的境内支付并限制老挝基普和外国货币的资金兑换。目前,老挝银行只允许民众在商业银行兑换外币。确定价格结构、宣布或宣传价格、支付和收取产品价格和服务费,包括通过电子商务渠道或市场、购买车辆、豪华/贵重物品和咨询费,均以老挝基普为准。1.3 会计原则/财务报表老挝财务报告准则(LFRS)现已在 2021年对非公共利益实体全面执行。但是,银行,金融机构和上市公司必须使用国际财
299、务报告准则(IFRS)。财务报表必须每年向会计和税务部门提交。备注:老挝人民民主共和国修订后的会计法于2023年底获得国民议会批准,可能会在2024年中期公布并正式实施。1.4 主要商业实体包括公众/私人有限公司,合伙企业,个体企业(独资企业),代表办公处和外国公司的分支机构。1.1 Currency Lao Kip(LAK).1.2 Foreign exchange controlForeign enterprises may deposit both LAK and foreign currencies in their bank accounts under the enterprise
300、s name.The Bank of Laos restricts domestic payments in foreign currencies and limits the funds exchanged from LAK to foreign currencies.Currently,the Bank of Lao PDR allow people to exchange foreign currency at commercial bank only.The determination of the price structure,announcement or advertising
301、 prices,payment and collection of product prices and service fees,including through electronic business channels or marketplace,purchase vehicles,luxury/valuable items and consulting fees,shall be Laos KIP.1.3 Accounting principles/financial statementsThe Lao Financial Reporting Standards(LFRS)is no
302、w fully enforced for non PIE entities in 2021.However,the use of the International Financial Reporting Standards(IFRS)is mandated for banks,financial institutions,and listed companies.Financial statements must be filed annually with the accounting and tax authorities.Note:The amended Accounting Law
303、2024 was approved by National Assembly of Lao PDR at the end of 2023,may announce and public enforce in mid of 2024.1.4 Principal business entitiesThese are the public/private limited company,partnership,individual enterprise(sole proprietorship),representative office and branch of a foreign company
304、.70东南亚税收指南2024|老挝税务重点Guide to Taxation in Southeast Asia-2024|Laos Tax HighlightsLaos2.0 企业税收 Corporate taxation2.1 居民纳税人税收上的居民尚无定义,但老挝的税收协定将常设机构定义为企业开展全部或部分业务的固定营业地点。在老挝法律下成立的实体通常对其全球收入征税,无论其收入来源。在老挝经营业务的外国实体,其在老挝的收入需要征税。2.2 征税原则所得税法规定,税收适用于全球范围。分支机构的征税方式与子公司相同。2.3 应纳税所得境内和外国企业都需缴纳企业所得税,并对各类商业活动中所取
305、得的收入征收。企业所得税的应纳税所得一般按商业活动的利润总额加上税法规定不可扣除的费用,减去税法规定的可允许扣除项目计算。不遵守会计准则或提交不完整的纳税申报和付款给非居民外国供应商的纳税人,都需要缴纳强制性利润税,根据年度总收入乘以每种经营活动对应的利润率,再乘以企业所得税率计算得出。2.4 股息税如果股息已被征收所得税,则股息收入不属于应税收入,可以不用计算征收企业所得税。2.1 ResidenceThere is no general definition of residence for tax purposes in Laos.However,Laos tax treaties de
306、fines a permanent establishment as a fixed place of business through which the business of an enterprise is wholly or partly carried on.Entities incorporated under Laos law generally are taxed on their worldwide income,regardless of the source.Foreign entities carrying on a business in Laos are subj
307、ect to tax on their income derived in Laos.2.2 BasisThe income tax law specifies that taxation applies on a worldwide basis.Branches are taxed in the same way as subsidiaries.2.3 Taxable incomeCorporate income tax is collected from domestic and foreign businesses and is imposed on income from all ty
308、pes of business activities.Taxable income for corporate income tax purposes generally is calculated as net income from business activities,plus nondeductible expenses,less allowable deductions as prescribed by the tax law.Taxpayers that do not follow accounting standards or that file an incomplete t
309、ax declaration and payment to nonresident overseas suppliers are subject to a mandatory profit tax,which is deemed to be the annual gross profit multiplied by the profit ratio for each type of activity and multiplied by the corporate income tax rate.2.4 Taxation of dividends Dividend income is not t
310、axable income and not subject to the calculation of corporate income tax if the dividend distribution was paid income tax already.71东南亚税收指南2024|老挝税务重点Guide to Taxation in Southeast Asia-2024|Laos Tax HighlightsLaos2.5 资本利得所得税法中没有对资本利得进行专门规定。然而,出售股份(除了证券交易所上市的股票适用税务豁免)的收入需按卖出价格征收2%的所得税。出售土地和转让土地使用权,建
311、筑物或具有被视为实体资产的土地连带建筑物所得的收益也须缴纳企业所得税。2.6 亏损按照会计制度申报的纳税人,如果获得国家审计机关或者独立的外部审计师的审计证明,并经税务机关批准,可以结转五年的亏损。因自然灾害亏损的种植业、农业企业,可以连续10年结转亏损以抵消营业利润。亏损不得向以往年度追溯调整。2.7 税率企业所得税的标准税率为20。其它税率如下:自愿进行增值税登记的微型企业在3年内适用0.1%的税率。对自愿进行增值税登记的新成立的小型企业适用3%的税率,为期3年。对自愿进行增值税登记的新成立的中型企业适用5%的税率,为期3年。5%的税率适用于在教育,保健和创新领域开展业务活动的实体;2.5
312、 Capital gainsThere is no specific mention the capital gains rule under the law on income tax.However,income from the sale of shares(other than shares listed on the securities exchange,which are exempt from tax)is subject to income tax at a rate of 2 percent,imposed on the sales price.Gains from the
313、 sale of land and transfer of land use rights,structures,or land that has structures that are considered asset of the entity is subject to corporate income tax.2.6 LossesTaxpayers that follow an accounting system may carry forward losses for five years if they obtain an audit certification from a st
314、ate audit organization or an independent external auditor and approval from the tax authorities.Plantation and agriculture businesses that incur losses as a result of a natural disaster may carry forward the losses to offset their operating profit for 10 consecutive years.The carry-back of losses is
315、 not permitted.2.7 RateThe standard corporate income tax rate is 20%.Other rates are as follows:A 0.1%rate applies for period 3 years for micro enterprise who registers the enterprise registration certificate“ERC”and voluntarily enters in Value Added Tax system.A 3%rate applies for period 3 years fo
316、r newly established small-sized enterprise who voluntarily enters in Value Added Tax system.A 5%rate applies for period 3 years for newly established medium-sized enterprise who voluntarily enters in Value Added Tax system.A 5%rate applies to entities that conduct business activities in the educatio
317、n,health care,and innovation sectors;72东南亚税收指南2024|老挝税务重点Guide to Taxation in Southeast Asia-2024|Laos Tax HighlightsLaos 13%rate(Article 16 of Law on Income Tax)applies for companies that are registered on the stock market for the first four years from the date of registration.A 7%rate also applies
318、 to entities that conduct business activities in the new technology and green energy sectors;A 22%rate applies to entities that produce,import,and supply tobacco products;In 2022,there is no CIT rate for mining.It seems that the CIT rate for mining business is complied with Concession Agreement with
319、 Lao government.If no,it will comply with normal CIT rate of 20%.Micro enterprise that are not registered for VAT purposes are subject to rates ranging from 1%to 3%,depending on the amount of income and the type of business activity.Entities with income below LAK 50 million are exempt from income ta
320、x.2.8 SurtaxNo2.9 Alternative minimum taxNo2.10 Foreign tax creditLao domestic law does not provide for a credit for foreign taxes.Tax treaties,however,may provide for relief.2.11 Participation exemptionNo2.12 Holding company regimeNo2.13 IncentivesProfit tax exemptions or reductions may be availabl
321、e for investments in certain sectors in certain areas.13%的税率(所得税法第 16 条)适用于在股票市场上注册的公司(即从注册之日起的前四年)。在新技术和绿色能源领域开展业务活动的实体也可享用7的税率;22%的税率适用于生产,进口和供应烟草制品的实体;2022 年,采矿业并无特定企业所得税率。采矿业务的企业将可能适用与老挝政府特许权协议阐明的所得税税率。若无,20%的标准企业所得税率将适用。未进行增值税注册的微型企业,其税率范围为1至3,取决于其收入金额和业务活动类型。收入低于5千万老挝基普的实体可免征所得税。2.8 附加税无2.9 替代
322、性最低税无2.10 境外税收抵免老挝国内税法不提供外国税收抵免;但是,税收协定可能会提供减免。2.11 参股免税制度无2.12 控股公司特别制度无2.13 税务优惠针对特定领域中特定产业的投资可能获得利润税豁免或减免。73东南亚税收指南2024|老挝税务重点Guide to Taxation in Southeast Asia-2024|Laos Tax HighlightsLaos3.0 预提税 Withholding tax3.1 股息 支付给境内和外国个人或法定实体的股息需缴纳10%的预提税。根据税收协定,对非纳税居民所征收股息的预提税税率可能会降低。3.2 利息支付给境内和外国个人或法
323、定实体(银行和金融机构除外)的利息需缴纳10%的预提税。但是,对于存款,政府债券和公司债券的利息是免税的。根据税收协定,对支付给非纳税居民利息的预提税税率可能会降低。3.3 特许权使用费支付给境内和外国个人和法定实体的特许权使用费需缴纳5%的预提税。根据税收协定,对支付给非纳税居民特许权使用费的预提税率可能会降低。3.4 技术服务费支付给外国供应商的服务费将被征收3%的预提税。3.5 分支机构利润汇出税无3.6 其他外国企业或个人取得来自老挝境内营业活动的收入,老挝境内企业向其支付时应预扣利润税。税率依据产生收入的活动而不同。3.1 DividendsDividends paid to dom
324、estic and foreign individuals and legal entities are subject to a 10 percent withholding tax.The withholding tax rate on dividends paid to nonresidents may be reduced under a tax treaty.3.2 InterestInterest paid to domestic and foreign individuals and legal entities(except for banks and financial in
325、stitutions)is subject to a 10 percent withholding tax.However,interest earned on deposits,government bonds and debentures is exempt.The withholding tax rate on interest paid to a nonresident may be reduced under a tax treaty.3.3 RoyaltiesRoyalties paid to domestic and foreign individuals and legal e
326、ntities are subject to a 5 percent withholding tax.The withholding tax rate on royalties paid to a nonresident may be reduced under a tax treaty.3.4 Technical service feesService fees paid to foreign supplier are subject to a withholding tax 3 percent.3.5 Branch remittance taxNo3.6 OtherA Lao compan
327、y must withhold profit tax from any payments to a foreign entity or an individual for business activities that generated income in Laos.The rates vary depending on the activity that generated the income.74东南亚税收指南2024|老挝税务重点Guide to Taxation in Southeast Asia-2024|Laos Tax HighlightsLaos4.0 企业的其它税收 O
328、ther taxes on corporations4.1 资本税无4.2 工资税雇主需预扣雇员的就业收入的所得税并在下个月20日前汇给 雇主注册的税务机构。4.3 不动产税土地税以不同的税率征收。4.4 社会保障雇主必须以其员工每月总月薪和其他福利的6%缴纳社会保险,每名员工每月最高为270,000老挝基普。用于计算社会保险的员工的总月薪和其他福利上限为450万基普。员工个人的缴纳率为5.5%。每月最高24.75万基普。4.5 印花税文件注册费适用于不同税率。4.6 转让税无4.7 其他对开展危害环境活动的个人、法定实体和组织征收环境税。特定产品征收的消费税税率从0%到220%不等。4.1.
329、Capital duty No4.2 Payroll taxTax on employment income is withheld by the employer and remitted to the tax authorities where the employer is registered by the 20th day of the following month.4.3 Real property taxA tax on land is levied at varying rates.4.4 Social securityThe employer must contribute
330、 to social security at a rate of 6 percent of the total monthly salary and other benefits paid to its employees,up to a maximum of LAK270,000 per month per employee.The employees monthly salary and other benefits for purposes of the social security contribution is capped at LAK4.5 million.The employ
331、ees contribution is 5.5 percent.Up to a maximum of LAK247,500 per month.4.5 Stamp duty Document registration fees apply at varying rates.4.6 Transfer taxNo4.7 OtherEnvironmental tax is levied on Individuals,legal entities,and organizations that conduct activities that harm the environment.Excise tax
332、 is imposed on certain products at rates ranging from 0%to 220%percent.75东南亚税收指南2024|老挝税务重点Guide to Taxation in Southeast Asia-2024|Laos Tax HighlightsLaos5.0 反避税规则 Anti-avoidance rules5.1 转让定价 老挝的现行转让定价立法参考了经合组织的转让定价规则。但是,目前还没有建立起执行机制。5.2 资本弱化无5.3 受控外国公司无5.4 信息披露要求无5.1 Transfer pricingCurrent legis
333、lation makes reference to the OECD transfer pricing rules.However,there currently is no mechanism in place for enforcement.5.2 Thin capitalisationNo5.3 Controlled foreign companies No5.4 Disclosure requirementsNo76东南亚税收指南2024|老挝税务重点Guide to Taxation in Southeast Asia-2024|Laos Tax HighlightsLaos6.0 企业合规 Compliance for corporations6.1 纳税年度一般情况下,纳税年度为日历年,但如果业务活动已经停止、出售或转让,或者纳税人经财政部批准并得到会计和税务机关的确认,则可