德勤：2022年东南亚税收指南（219页）.pdf

1、东南亚税收指南 - 2022Guide to Taxation in Southeast Asia - 2022 共识、相关、可靠 Reach, relevance and reliability1 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 22 Cambodia 5 印度尼西亚 43 Indonesia 6 老挝 68 Laos 7 马来西亚 87 Malaysia 8 缅甸 106 Myanmar 9 菲律宾 126 Philippines 10 新加坡 146 Sin

2、gapore 11 泰国 175 Thailand 12 越南 198 Vietnam 目录Contents03东南亚税收指南2022 | 目录Guide to Taxation in Southeast Asia - 2022 | Contents04东南亚税收指南2022 | 引言Guide to Taxation in Southeast Asia - 2022 | Introduction欢迎阅读第四版东南亚税收指南。近年来，税收已成为商业机构一个重要的治理考虑因素，特别是税收透明度和税收合规。在全球范围内，税务机关已在税务改革的支持下被授权进行全球税务重设，导致企业不得不应对快速变化

3、的税收法律和法规所带来的更高合规要求。税务机关也越来越重视推动纳税人的全面合规，确保他们支付正确的税款。这本最新的指南为您带来了东南亚十个国家的最新投资和税收见解。尽管当前的经济依然逆风，加上COVID-19大流行继续对东南亚地区的企业带来艰巨挑战，但我们相信东南亚国家仍然是对中国投资者有吸引力且可靠的投资目的地。感谢您对这份年度指南一如既往的支持。我希望这份指南能为您带来收获与助力。如需了解更多详细信息或税务建议，请与我们各国的CSG团队成员联系。Welcome to the fourth edition of the Guide to Taxation in Southeast Asia.

4、 In recent years, tax governance has become a key consideration for business organisations, specifically relating to compliance with tax rules and transparency in disclosing tax information. Globally, tax authorities have mandated a global tax reset, underpinned by tax reforms, resulting in companie

5、s having to contend with a much higher compliance requirement arising from the rapidly changing tax laws and regulations. Tax authorities are also increasingly focused on driving full compliance by taxpayers, ensuring they pay the right amount of tax.This latest guide brings you up-to-date investmen

6、t and tax insights into all ten countries within Southeast Asia. While the prevailing economic headwinds and the COVID-19 pandemic continue to pose considerable challenges to businesses in the region, we believe that Southeast Asia remains one of the most attractive investment destinations to Chines