1、东南亚税收指南2019Guide to Taxation in Southeast Asia-2019共识、相关、可靠Reach,relevance and reliabilityBruneiIndonesiaLaosMyanmarSingaporeThailandCambodiaVietnamMalaysiaPhilippinesasean1 引言 1 Introduction 2 东南亚中国服务部税务领导人 2 CSG Tax Leaders in SEA 3 文莱 3 Brunei 4 柬埔寨 19 Cambodia 5 印度尼西亚 41 Indonesia 6 老挝 67 Laos 72、 马来西亚 87 Malaysia 8 缅甸 109 Myanmar 9 菲律宾 131 Philippines 10 新加坡 151 Singapore 11 泰国 179 Thailand 12 越南 103 Vietnam 目录Contents1东南亚税收指南2019|引言Guide to Taxation in Southeast Asia-2019|Introduction东南亚地区已成为中国投资者企业增长的来源。中国在东南亚地区的投资涉及多个领域，包括一些传统的领域如制造业、房地产、矿业和公共设施等，但近期也涉及电子商务、电脑及相关服务和物流等领域。由于贸易和投资转移，中国在东南亚3、地区的投资活动仍然强劲，但是快速变化以及复杂的税收环境也给中国投资者带来了一些问题和挑战，因此，税收将继续成为中国投资者考虑的重要因素。我很高兴向各位介绍东南亚税收指南2019，该指南概述了东盟10个国家的基本投资和税收信息，并且提供德勤东南亚中国服务部税收领导人的名录。我希望这本指南能让你有所收获。如果您需要关于本文所列任何一个国家的更详细的信息，请向我们的中国服务部税务领导人咨询。The Southeast Asia(SEA)region has increasingly become a strategic geographical location for Chinese invest4、ors.We have seen Chinese in-bound investments in SEA region in a number of areas,including in more traditional sectors such as manufacturing,real estate,mining and utilities and other areas such as e-commerce,computer and related services,and logistics.While the Chinese in-bound investment activity 5、in SEA region remains strong due to trade and investment diversion,the rapidly changing and challenging tax environment creates issues and challenges for Chinese investors and hence,taxation will continue to be important considerations for Chinese investors.I am pleased to present to you the Guide t6、o Taxation in Southeast Asia 2019 that summarises the basic investment and taxation information for all the ten ASEAN counties and provides a directory of Deloitte SEA Chinese Services Group(CSG)tax leaders.I hope you find this Guide informative.Please do consider seeking tax advice from our CSG tax7、 leaders should you require any more detailed information in respect to any of the countries listed herein.引言Introduction2东南亚税收指南2019|德勤东南亚中国服务部税务领导人Guide to Taxation in Southeast Asia-2019|Deloitte SEA CSG Tax Leaders国家 Country名字 Name电话 Phone电邮 Email文莱 Brunei 林清伟Lim Cheng Wei+673 222 柬埔寨 CambodiaKi8、msroy Chhiv+855 23 963 印度尼西亚Indonesia John Lauwrenz+62 21 5081 老挝 Laos卢俊杰Anthony Visate Loh+66 2034 马来西亚 Malaysia谭丽君Tham Lih Jiun+60 3 7610 缅甸 MyanmarAye Cho+95 1230 菲律宾 PhilippinesSenen Quizon+95 1230 新加坡 Singapore李忠兴Lee Tiong Heng+65 6216 泰国Thailand卢俊杰Anthony Visate Loh+66 2034 越南 Vietnam裴玉俊Tuan B9、ui+84 24 7105 德勤东南亚中国服务部税务领导人Deloitte SEA CSG Tax Leaders3东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|Brunei Tax Highlights文莱税务重点Brunei Tax Highlights4东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|Brunei Tax Highlights1.0 投资基本情况 Investment basics 61.1 货币 Currency1.2 外汇管制 10、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 72.1 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 11、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 103.1 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12、收的其它税项 Other taxes on corporations 114.1 资本税 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 125.1 转让定价 Transfer pricing目录Contents5东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-13、2019|Brunei Tax Highlights5.2 资本弱化 Thin capitalisation5.3 受控外国公司 Controlled foreign companies 5.4 信息披露要求 Disclosure requirements5.5 其他 Other6.0 征管与合规性要求 Compliance for corporations 136.1 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 Perso14、nal taxation 147.1 征税原则 Basis 7.2 居民纳税人 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 158.1 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 prope15、rty 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 征管与合规性要求 Compliance for individuals 169.1 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 1710.1 应税交易 Taxable transactions10.2 税率 Rates10.3 登记 Registration10.4 申报16、缴纳 Filing and payment11.0 税法体系 Source of tax law 1811.1 税法体系 Source of tax law11.2 税收协定 Tax treaties11.3 税务机关 Tax authorities6东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|Brunei Tax Highlights1.0 投资基本情况 Investment basics1.1 货币文莱元（BN$）。1.2 外汇管制 尽管文莱监督外汇的交易及流动，但文莱并没有外汇管制。允许非居民开立银行账户，且不限制17、非居民的借款。1.3 会计原则/财务报表 公共利益实体须遵守国际财务报告准则。非公共利益实体必须遵守文莱非公共利益实体会计准则（BDAS）。1.4 主要商业实体包括公众/私人有限公司，合伙企业，独资企业和外国公司的分支机构。外国公司在文莱设立营业点或在文莱展开业务之前，必须向公司注册局注册。1.1 Currency Brunei dollar(BN$).1.2 Foreign exchange controlThere are no foreign exchange controls in Brunei Darussalam,although exchanges and movements o18、f currency are monitored.Nonresident bank accounts are permitted,and there are no restrictions on borrowing by nonresidents.1.3 Accounting principles/financial statementsIFRS is required for public interest entities.Non-public interest entities must comply with Brunei Darussalam Accounting Standards19、 for Non-PIEs(BDAS).1.4 Principal business entitiesThese are the public/private limited company,partnership,sole proprietorship and branch of a foreign company.A foreign company must register with the Registrar of Companies before establishing a place of business or commencing carrying on business i20、n Brunei.7东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|Brunei Tax Highlights2.0 企业税Corporate taxation2.1 居民纳税人对业务的管理和控制在文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21、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 controlled 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 incomeTaxable22、 income includes income derived from a trade or business,as well as investment income,including dividends received from companies not previously 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 o23、f specific government and nonprofit organisations.Companies with revenue that does not exceed BN$1 million are exempt from corporate tax.2.4 Taxation of dividends See under“Taxable income.”2.5 Capital gainsThere is no tax on capital gains.8东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|B24、runei Tax Highlights2.6 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150,000 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 LossesLosses25、 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 charged 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 in26、come is charged at 18.5 percent;and The full amount of the remaining assessable income is charged at 18.5 percent.Petroleum income 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 availa27、ble for tax paid on foreign-source income,but it is limited to the tax assessed at half of Bruneis rate.9东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|Brunei Tax Highlights2.11 Participation exemptionNo2.12 Holding company regimeNo2.13 ncentivesA tax exemption may be available for pione28、er industry companies.Tax credits are available for certain salaries and training expenditure.Companies dealing with exports 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29、以1%的固定税率缴纳批准出口税款，代替公司税。10东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|Brunei Tax Highlights3.0 预提税 Withholding 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。3.530、 分公司利润汇出税无3.1 DividendsBrunei does not levy withhold ing tax on dividends that have been assessed to tax,regardless 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 s31、ubject to a 10 percent withholding tax.3.4 Technical service feesTechnical service fees are subject to a 10 percent 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 taxNo132、1东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|Brunei Tax Highlights4.0 对企业征收的其它税项Other taxes on 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33、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 dutyNo4.2 Payroll tax No4.3 Real property 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 pe34、rcent of the wages of local employees to the Employees Trust Fund.A Supplementary Contribution Pension of 3.5 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 direc35、tor and management fees paid to a nonresident are subject to a 10 percent withholding tax.A 10 percent withholding tax also is levied on rent or other payments made to a nonresident for the use of movable property.12东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|Brunei Tax Highlights5.0 36、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 transactio37、ns and dispositions if they are satisfied that the purpose or effect of an arrangement aims at directly or indirectly reducing or avoiding liability to tax.13东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|Brunei Tax Highlights6.0 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 38、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月内缴纳。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 requirementsAn39、 e-filing system(STARS)applies.The deadline for filing a return 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.6.4 PenaltiesA fine of BN$10,000 and imprisonment for 12 months may be40、 imposed for failure to file.6.5 RulingsAdvance rulings are not granted.14东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|Brunei Tax Highlights7.0 个人税Personal 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，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7.441、 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 act.7.2 ResidenceAn individual is resident if he/she resides in42、 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 tax capital gains.7.6 Deductions and allowancesNo7.7 RatesSee 43、above under“Basis.”Remuneration paid to a nonresident director is subject to a 10 percent withholding tax.15东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|Brunei Tax Highlights8.0 对个人征收的其他税项Other taxes on individuals8.1 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44、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 acquisitions taxNo8.4 Real property taxAlthough no taxes are levied on proper45、ty,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 Employees Trust Fund,and a 3.5 percent contribution to the Supplemental46、 Contributory Pension.16东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|Brunei Tax Highlights9.0 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 No9.1 Tax yearCalendar year.9.2 Filing and paymentNo9.3 PenaltiesNo17东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|47、Brunei Tax Highlights10.0 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 申报缴纳 Filing and paymentNo18东南亚税收指南2019|文莱税务重点Guide to Taxation in Southeast Asia-2019|Brunei Tax Highlights48、11.0 税法体系 Source of tax law11.1 税法体系 所得税法案（第35号）、所得税（石油）法案（第119条）、印花税法案（第34号）11.2 税收协定文莱拥有19项税收协定。11.3 税务机关税务部门隶属财政与经济部。11.1 Source of tax lawIncome Tax Act Cap 35,Income Tax Act(Petroleum)Cap 119,Stamp Act Cap 3411.2 Tax treatiesBrunei has 19 tax treaties.11.3 Tax authoritiesRevenue Division under 49、the Ministry of Finance and Economy.19东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights柬埔寨税务重点Cambodia Tax Highlights20东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights1.0 投资基本情况 Investment basics 221.1 货币 Currency1.2 外汇管制 Foreign e50、xchange 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 232.1 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 Alter51、native 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 273.1 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52、征收的其它税项 Other taxes on corporations 294.1 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-avoidance rules 315.1 转让定价 Transfer pricing目录Contents21东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast As53、ia-2019|Cambodia Tax Highlights5.2 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 corporations 336.1 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 Personal taxation54、 347.1 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 368.1 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55、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 379.1 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 3810.1 应税交易 Taxable transactions10.2 税率 Rates10.3 登记 Registration10.4 申报缴纳 Filing and p56、ayment11.0 税法体系 Source of tax law 4011.1 税法体系 Source of tax law11.2 税收协定 Tax treaties11.3 税务机关 Tax authorities22东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights1.0 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10,000美元的资金必须57、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。在柬埔寨发展理事会登记的合格投资项目（QIPs）必须拥有由在柬埔寨注册会计师和审计师协会登记的独立外部审计师审计的财务报表。其他符合至少两条下列条件的企业也必须接受审计：（i）从业人员100人以上；（ii）年营业额超过30亿柬埔寨瑞尔；（iii）总资产超过20亿柬埔寨瑞尔。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(58、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 must be declared to the National Bank of Cambodia before the transfer.1.3 Accounting princ59、iples/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 either CIFRS for small and medium-sized entities or full CIFRS.IFRS is required for public Qua60、lified investment projects(QIPs)registered with the Council for the Development of Cambodia must have their financial statements audited by an independent external auditor registered with the Kampuchea Institute of Certified Public Accountants and Auditors.All other enterprises that meet at least 2 61、of the following criteria also must be audited:(i)more than 100 employees;(ii)annual turnover of more than KHR3 billion;and(iii)total assets of more than KHR2 billion.1.4 Principal business entitiesThese are the sole proprietorship,partnership,limited liability company,branch of a foreign corporatio62、n and representative office.23东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights2.0 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63、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。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 are taxed only on Cambodian-source income.2.3 Taxab64、le 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 and insurance compensation)and allowable expenses paid or incur65、red to carry on the business.2.4 Taxation of dividends Dividends paid to Cambodian shareholders are not taxable.24东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights如果一家公司从未在柬埔寨纳税的留存收益中分配股息（例如，合格投资项目有权在免税期间分配股息），则该分配的公司须缴纳股息分配附加税（ATDD）。ATDD等于分配利润所得应纳税额与实际已纳税额之间的差额（即未征66、税的利润按标准税率征收20%的税率）。2.5 资本利得没有单独的资本利得税。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。2.6 亏损在某些情况下（如所有权或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。税务损失不能向前追溯调整。If a company distributes dividends from retained earnings that have not been subject to tax in Cambodia(e.g.,where a QIP entitled to67、 a tax holiday distributes dividends derived during the tax holiday period),the distributing company is subject to the additional tax on dividend distributions(ATDD).The ATDD is equal to the difference between the amount of tax on income payable on the profits being distributed and any actual tax pa68、id(i.e.,the rate will be 20 percent on profits that have not been taxed and that are subject to the standard tax on profits rate).2.5 Capital gainsThere is no separate capital gains tax.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 the69、 contract price or the market value;the gains also are subject to minimum tax.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 conditions(e.g.,no changes in ownership or business activity,and 70、subject to unilateral tax reassessment).Tax losses may not be carried back.25东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights2.7 RateThe tax on income rate ranges from 0 to 30 percent,based on the business activity.The standard rate is 20 percent.Enterprises operat71、ing in certain industries,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.QIPs are subject to a 0 percent rate during the tax exemption period(see“Incentives”).Insurance companies that generate 72、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 schemes with and from activities other than insurance and reinsurance are subject to tax at a rate of 20 percent o73、f taxable profits.2.8 SurtaxNo2.9 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,except value added tax(VAT).QIPs and cer74、tain other companies are not subject to the minimum tax.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。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。2.8 附加税无2.9 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75、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。QIPs和某些其他公司不需要缴纳最低税额。26东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights2.10 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。2.11 参股免税制度无 2.12 控股公司特别制度无2.13 税务优惠对QIPs的投资税收优惠主要包括免征最低税；享受利得税优惠，或享受第一年投入使用资产40%的折旧；免除进口关税。100%出口企业享受76、原材料进口增值税免税政策。2.10 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.2.11 Participation exemptionNo2.12 Holding company regimeNo2.13 IncentivesInvestment incentives for QIPs primarily consist of an e77、xemption from minimum tax;either a profits tax holiday or special depreciation at a 40 percent rate in the first-year asset is placed in service;and exemptions from import duty.A VAT exemption on the importation of raw materials is available for 100 percent export-oriented enterprises.27东南亚税收指南2019|78、柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights3.0 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企业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%）。3.4 技术服务费支付给非居民企业的技术和管理服务费需缴纳79、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）。虽然没有针对技术或管理服务的定义，但税务机关的非正式解释是，该术语涵盖所有服务费。3.1 DividendsDividends paid by a resident company to a nonresident 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.80、3.2 InterestInterest paid by a resident company to a nonresident is subject to a 14 percent withholding tax;a 15 percent withholding tax 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 81、14 percent withholding tax(15 percent when paid to a resident).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 to certain exemptions).There is no definition of te82、chnical or management services,but the tax authorities informal interpretation is that the term captures all service fees.28东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights3.5 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1483、%的预提税适用于支付给非居民企业的租金。其他租金，无论它是支付给居民个人还是“自我申报制度”下的纳税人，需缴纳10%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 14 percent withholding ta84、x will be imposed on the remittance of branch profits.3.6 OtherA 14 percent withholding tax applies for rental payments made to a nonresident.Rent is subject to a 10 percent withholding tax,regardless of whether it is paid to a resident individual or to a“self-declaration regime”taxpayer.29东南亚税收指南2085、19|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights4.0 企业的其它税收 Other taxes on corporations4.1 资本税无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。未使用的土地，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。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%的缴纳职业风险保障与医疗福利（HCB），最高为每位雇员2.4美金及7.8美金86、。4.1 Capital dutyNo4.2 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 at a rate of 2 percent of t87、he market value of the land per square meter,as determined by the Commission for Evaluation of Unused Land.4.4 Social securityEmployers must register and make monthly both occupational risk and health care benefit(HCB)contributions at a rate of 0.8 and 2.6 percent of the average monthly salary,cappe88、d at US$2.4 and US$7.8 per employee,respectively.30东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights4.5 印花税某些与设立、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，按合同金额也征收0.1%的印花税。适用特定的豁免。印花税89、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 Other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。4.5 Stamp duty Certain legal documents relating to the establishment,dissolution or merger of a business enterprise are subject to a registration tax(i.e.,stamp duty)of KHR1 mi90、llion.Some documents relating to the transfer of title to certain assets(e.g.,land and vehicles)are subject to stamp duty at a rate 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 91、the transaction date.A 0.1 percent stamp tax also is levied on contractual amounts for the provision of goods or services using the national budget.Certain exemptions apply.Stamp duty is imposed on the buyer.Fiscal stamp tax is payable on certain official documents,especially for foreign investors,a92、nd on certain advertising postings and signage.Amounts vary depending on the location of the signage,illumination 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 veh93、icles,including trucks,buses and ships.31东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights5.0 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94、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。5.1 Transfer pricingCambodia has issued a regulation on transfer pricing that provides guidance on the preparation of transfer pricing documentation for transactions between related parties.Transactions between related parties must comply with the arms length princi95、ple,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 must support that either:(i)the comparable transaction has no significant differences from the controlled tra96、nsaction that could affect the market price;or(ii)accurate adjustments can be made to eliminate any significant differences.32东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax HighlightsThe regulation adopts the five transfer pricing methods provided by the OECD:the comparable97、 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 capitalisationThere are no f98、ormal 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 monthly and annual tax return99、s filed with the General Department of Taxation(GDT).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。33东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in 100、Southeast Asia-2019|Cambodia Tax Highlights6.0 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必须于次月二十日前提交。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2101、%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 the 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 entitie102、s in a group.6.3 Filing requirementsA taxpayer must file and pay annual corporate income tax within three months after the year end.Monthly tax returns and the advance payment of profit tax must be submitted by the 20th day of the following month.6.4 PenaltiesPenalties apply for failure to file,late103、 filing or the filing of a fraudulent return.Taxpayers are subject to penalties of 10,25 or 40 percent and interest of 2 percent per month on late and underpaid taxes.6.5 RulingsA taxpayer may request a tax ruling to clarify its specific tax concerns.34东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southea104、st Asia-2019|Cambodia Tax Highlights7.0 个人税收Personal 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105、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 ResidenceAn individual is resident in Cambodia if he/she is domiciled or h106、as 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 to the GDT each month.Employees are not required to file tax returns.7.4107、 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 benefits(in cash or in kind)include the private use of a motor vehicle108、,the provision of meals and/35东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights7.5 资本利得无7.6 扣除与减免每位被抚养人士的减免为15万柬埔寨瑞尔，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%。or accommodations,pension fu109、nd contributions that are more than 10 percent of salary,etc.7.5 Capital gainsNo7.6 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 f110、or a layoff,remuneration provided under the labour law and limited 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 benefit111、s is 20 percent.36东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights8.0 个人的其他税收Other taxes on individuals8.1 资本税无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112、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2.4美金及7.8美金。8.1 Capital dutyNo8.2 Stamp dutySimilar to the rules that apply 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 acquis113、itions taxNo8.4 Real property taxReal property tax is applicable to individual owners in the same way as it is to companies.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 HC114、B contributions at a rate of 0.8 and 2.6 percent of the average monthly salary,capped at US$2.4 and US$7.8 per employee,respectively.37东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights9.0 个人税收合规 Compliance for individuals9.1 纳税年度日历年度。9.2 申报缴纳工资税从雇员工资中扣除，但雇主每月负责扣缴和缴付115、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 to pay TOS directly to116、 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.”38东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia117、 Tax Highlights10.0 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118、易。10.1 Taxable transactionsVAT is levied on taxable supplies,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 transportati119、on system;insurance services;approved nonprofit activities;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 wast120、e collection services.“Primary financial services”refers to 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 relati121、ng to the Cambodia securities exchange;currency exchange;security(surety);or trading of raw gold.39东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights10.2 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122、每月申报，增值税必须在次月20日前缴纳。10.2 RatesThe standard rate is 10 percent,but certain supplies are zero-rated or exempt.10.3 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,strict123、 rules apply with regard to obligations relating to invoicing,timing and accounting records.10.4 Filing and paymentMonthly filing is required,and VAT must be paid by the 20th day of the following month.40东南亚税收指南2019|柬埔寨税务重点Guide to Taxation in Southeast Asia-2019|Cambodia Tax Highlights11.0 税法体系 Sou124、rce of tax law11.1 税法体系1997年颁布的柬埔寨王国税法及其后续修正案；增值税子法令；第559号（明确非税物资增值税待遇）条例；利得税部长令；1997年颁布的外汇法；关于登记税收征收条例；社会保障法；劳动法；财务管理法及其后续修正案；及第986号部长令（转让定价指引）。11.2 税收协定柬埔寨与中国、新加坡和泰国签署了三项有效的税收协定，与文莱、印度尼西亚和越南签署了尚未生效的税收协定。11.3 税务机关 Tax authorities柬埔寨税务总局，柬埔寨经济财政部。11.1 Source of tax law1997 Law on Taxation and its su125、bsequent amendments;Sub-decree on VAT;Prakas No.559(clarifying the VAT treatment of nontaxable supplies);Prakas on Tax on Profit;1997 Foreign Exchange Law;Prakas on Registration Tax Collection;Law on Social Security Schemes;Labour Law;Law on Financial Management and its subsequent amendments;and Pra126、kas No.986(guidelines on transfer pricing).11.2 Tax treatiesCambodia has three tax treaties in effect(with China,Singapore and Thailand),and has signed tax treaties with Brunei,Indonesia and Vietnam that are not yet in force.11.3 Tax authoritiesGeneral Department of Taxation and the Ministry of Econ127、omy and Finance.41东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights印度尼西亚税务重点Indonesia Tax Highlights42东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights目录Contents1.0 投资基本情况 Investment basics 441.1 货币 Currency1.2 外汇管制 Foreign ex128、change 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 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 Altern129、ative 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 503.1 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 Other130、 taxes on corporations 524.1 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-avoidance rules 545.1 转让定价 Transfer pricing43东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax131、 Highlights5.2 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 corporations 576.1 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 Personal taxation 597.1 征税原则 Basis 7.132、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 618.1 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/es133、tate 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 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 payment11.0 税法体系 Sour134、ce of tax law 6611.1 税法体系 Source of tax law11.2 税收协定 Tax treaties11.3 税务机关 Tax authorities44东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights1.0 投资基本情况 Investment basics1.1 货币印尼盾（IDR）。1.2 外汇管制印尼盾可以自由地去兑换。不过，偌计划把等于或超过1亿印尼盾（或者等值外币）转到境外需要印尼银行（即印尼中央银行）的批准。偌个人带上等于或超过1135、亿印尼盾（或者等值外币）需要在抵达印尼海关时向海关证实资金的真实性。印度尼西亚未限制资金向境内外的银行转移，但是银行必须向印尼银行报告向境外转移的资金。1.1 Currency Indonesian Rupiah(IDR).1.2 Foreign exchange controlThe rupiah is freely convertible.However,approval of Bank Indonesia(the central bank)must be obtained before taking IDR100 million(or its equivalent in foreign 136、currency)or more out of the country.A person carrying IDR100 million(or its equivalent in foreign currency)or more into the Indonesian customs territory must verify the authenticity of the funds with Indonesian customs upon arrival.Indonesia does not restrict the transfer of funds to or from foreign137、 countries,but banks must report any transfers of funds to foreign countries to Bank Indonesia.45东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights在印尼境内的所有交易，负债清偿和其他财务交易必须使用印尼盾进行。以下交易提供豁免：与执行国家预算有关的某些交易；海外补助金的接收或授予；国际贸易交易；外币银行存款；以及海外贷款交易。1.3 会计原则/财务报表印度尼西亚国家公认会计准则138、。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。除了在石油和天然气产业经营的实体和提供银行服务的实体外，通常不允许设立外国公司的分支机构。负面投资清单（negative investment list）是对外国投资准入的产业限制。IDR must be used in all transactions that are used as a payment,the settlement of obligations that must be satisfied with a cash payment and other 139、financial transactions conducted in Indonesia.Exemptions are provided for the following transactions:certain transactions related to the implementation of the state budget;the receipt or award of offshore grants;international trade transactions;bank deposits in foreign currency;and offshore loan tra140、nsactions.1.3 Accounting principles/financial statementsIndonesian GAAP applies.1.4 Principal business entitiesThe limited liability company(Perseroan Terbatas,or PT)is the most common form of business entity in Indonesia.A branch of a foreign corporation normally is not permitted,except for entitie141、s operating in the oil and gas sector and those providing banking services.A negative investment list is used for sectors that are closed(in whole or in part)to foreign investment.46东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights2.0 企业税Corporate taxation2.1 居民纳142、税人居民企业是指公司在印度尼西亚已设立或注册，或者在国内具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。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（但不限于）经营业务的收入；出售财产所得；和被动收入，如股息，利息，特许权使用费等。2.4 股息税居民企业收到的股息被视为一般性收入，需缴纳股息税。但如果符合国内参股免税规定，可以免税（另见“参股免税”）。2.1 ResidenceA company is a resident if it is established or 143、domiciled in Indonesia,or if its place of effective management or control is in Indonesia.2.2 BasisResident companies are taxed on worldwide income.Nonresident companies are taxed only on income sourced in Indonesia,including income attributable to a permanent establishment(PE)in the country.2.3 Tax144、able incomeTaxable income is defined as assessable income less tax-deductible expenses.Assessable income includes(but is not limited to)income from the carrying on of a business;gains from the sale of property;and passive income,such as dividends,interest,royalties,etc.2.4 Taxation of dividends Divi145、dends received by a resident company are considered ordinary income,but may be exempt under the domestic participation exemption(see also“Participation exemption”).47东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights2.5 资本利得资本利得被视为一般性收入，按标准的所得税率征税。相关的损失可以在所得税前扣除。某146、些交易在特殊制度下征税（例如，土地和/或建筑物处置所得，见“转让税”）。2.6 亏损损失可在损失发生后的五年内结转。经有关部门批准，某些行业和边远地区经营的亏损结转期限可延长至10年。但不允许亏损向前结转。2.7 税率所得税的标准税率为25%。某些居民企业纳税人（外国公司的常设机构除外）在一个财政年度的收入总额不超过48亿印尼盾的，在一定时期内，应按收入总额的0.5%缴纳企业所得税。总收入在48亿印尼盾至500亿印尼盾之间的居民企业纳税人可就总收入中48亿印尼盾的部分，按标准税率50%的优惠征收。2.5 Capital gainsCapital gains are considered ord147、inary income and are taxed at the standard corporate income tax rate.Capital losses are tax-deductible.Certain transactions are taxed under a special regime(e.g.,income from disposals of land and/or buildings,see“Transfer tax”).2.6 LossesLosses may be carried forward for five years following the yea148、r the losses were incurred.Subject to approval from the relevant authority,this period may be extended up to ten years for certain industries and for operations in remote areas.The carryback of losses is not permitted.2.7 RateThe standard corporate tax rate is 25 percent.Certain resident corporate t149、axpayers(other than PEs of foreign companies)that earn or receive gross income that does not exceed IDR4.8 billion in a fiscal year are subject to a reduced corporate income tax of 0.5 percent of gross income for a certain period of time.Resident corporate taxpayers with gross revenue between IDR4.8150、 billion and IDR50 billion receive a 50 percent reduction in the corporate tax rate imposed on taxable income that is attributable to gross revenue up to IDR4.8 billion.48东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights2.8 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151、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。2.11 参股免税制度如果股息接受方至少持有支付方25%的股份，且股息从留存收益中分配，则居民企业收到印度尼西亚有限责任公司所支付的股息免税。2.12 控股公司特别制度无2.13 税务优惠对在某些已批准的行业部门进行资本投资的实体或在某些地区进行资本投资的企业，如果满足某些条件，可以享受税收优惠。优惠措施包括按总投资30%的投资免税额（6年内每年5%），加速折旧/摊销，最多10年的亏损延期结转，以及向非居民支付股息的10%的预提税率。2.8 SurtaxNo2.9 Alternative minimu152、m taxNo2.10 Foreign tax creditResident companies that derive income from foreign sources are entitled to a unilateral tax credit with respect to foreign tax paid on the income.The credit is limited to the amount of Indonesian tax payable on the income.2.11 Participation exemptionDividends received o153、r derived by a resident company from a participation in an Indonesian limited liability company are exempt from tax if the recipient holds at least 25 percent of the shares of the payer and the dividends are distributed from retained earnings.2.12 Holding company regimeNo2.13 IncentivesTax incentive154、s are available to entities with capital investments in certain approved industry sectors or those operating in certain geographic locations if certain conditions are satisfied.Incentives include a 30 percent tax investment allowance(5 percent per year over 6 years),accelerated depreciation/amortisa155、tion,an extended carryforward of losses up to 10 49东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights如果满足某些要求，且上市公司至少有40%的实缴出资股份在印度尼西亚证券交易所交易流通，可享受降低5%的所得税税率优惠。对于特定产业（如优势产业）的新的或增加的投资，可以采用免税优惠期制度，但使用该制度的公司无权享受上述税收优惠。根据投资额（最低投资额为5000亿印尼盾），高优先级行业的合格项目可从商业运营开始起至少五年至最多156、20年内享受100%的企业所得税豁免，之后两年内可享受50%的企业所得税减免。对最低投资额在1000亿印尼盾至5000亿印尼盾以下的项目，可以从商业经营开始之日起五年内减半征收企业所得税，并在之后两年内享受企业所得税率降低25%的优惠。years and a reduced withholding tax rate of 10 percent on dividends paid to nonresidents.An income tax rate reduction of 5 percent may be available to a public company that has at le157、ast 40 percent of its total paid-up shares traded on the Indonesian stock exchange if certain requirements are met.A tax holiday regime is available for new or increased investment in specified business sectors(e.g.,pioneer industries),but companies that use this regime are not entitled to the tax i158、ncentives mentioned above.Qualifying projects in high-priority sectors may be granted a 100 percent exemption from corporate income tax for a minimum of 5 years up to a maximum of 20 years from the commencement of commercial operations,depending on the value of the investment(the minimum investment 159、is IDR500 billion),and a 50 percent reduction in corporate income tax for the next 2 years.A 50 percent reduction in corporate income tax for 5 years from the commencement of commercial operations may be granted for projects with a minimum investment of IDR100 billion but less than IDR500 billion,wi160、th a 25 percent reduction in corporate income tax for the next 2 years.50东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights3.0 预提税 Withholding tax3.1 股息支付给非居民的股息须缴纳20%的预提税（这被视为最终税），除非根据税收协定降低税率。国内企业纳税人向居民企业支付的股息应缴纳15%的预提税（除非适用参股免税），这表示应提前缴纳税款。对支付给税务居民个人的股息征收10%的最终161、预提税。3.2 利息支付给非居民的利息应缴纳20%的预提税，除非根据税收协定降低税率。国内纳税人支付给居民企业的利息应缴纳15%的预提税，这通常代表预缴税款。某些收款人免除预提税（如居民银行）。印度尼西亚境内的银行支付给税务居民的利息须缴纳20%的最终预提税。3.1 DividendsDividends paid to a nonresident are subject to a 20 percent withholding tax(which is considered a final tax)unless the rate is reduced under a tax treaty.Div162、idends paid by a domestic corporate taxpayer to a resident company are subject to a 15 percent withholding tax(unless the participation exemption applies),which represents an advance payment of tax liability.A 10 percent final withholding tax is imposed on dividends paid to a tax resident individual163、.3.2 InterestInterest paid to a nonresident is subject to a 20 percent withholding tax unless the rate is reduced under a tax treaty.Interest paid by a domestic taxpayer to a resident is subject to a 15 percent withholding tax,which generally represents an advance payment of tax liability.Certain re164、cipients are exempt from withholding tax(e.g.,resident banks).Interest paid by a bank in Indonesia to a tax resident is subject to a 20 percent final withholding tax.51东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights3.3 特许权使用费除非根据税收协定降低税率，否则对汇出国外的特许权使用费征收20%的预提税165、。就税收而言，“特许权使用费”一般指对某些有形或无形资产的使用权利，以及无形资产使用权的转让而收取的费用。国内纳税人支付给居民企业的特许权使用费应缴纳15%的预提税，代表预缴税款。3.4 技术服务费国内纳税人向居民纳税人支付的技术、管理、咨询服务和租金总额（土地和建筑租金除外，需缴纳10%的最终预提税）应缴纳2%的预提税。对汇出国外的技术服务费征收20%的预提税，除非根据税收协定降低税率或免除。3.5 分支机构利润汇出税对常设机构所得税之后的应纳税所得额征收20%的分支机构利润税。根据税收协定，这个税率可以降低。3.3 RoyaltiesA 20 percent withholding tax166、 is imposed on royalties remitted abroad unless the rate is reduced under a tax treaty.For tax purposes,“royalties”generally refers to any charge for the right to use certain tangible or intangible assets,as well as the transfer of a right to use intangible assets.Royalties paid by a domestic taxpay167、er to a resident are subject to a 15 percent withholding tax,which represents an advance payment of tax liability.3.4 Technical service feesA 2 percent withholding tax applies on gross payments made by a domestic taxpayer to a resident taxpayer for technical,management and consulting services and re168、ntals(except for land and building rentals,which are subject to a 10 percent final withholding tax).A 20 percent withholding tax is imposed on technical service fees remitted abroad unless the rate is reduced or eliminated under a tax treaty.3.5 Branch remittance taxA 20 percent branch profits tax i169、s imposed on the taxable income after income tax of a PE.This rate may be reduced under a tax treaty.52东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights4.0 对企业征收的其它税项Other taxes on corporations4.1 资本税没有，但需要缴纳各种登记费。4.2 工资税要求雇主对其雇员的工资薪酬预扣、缴纳和申报所得税。4.3 不动产税土地、房屋和永久性170、构筑物每年应缴纳不动产税。不动产税率通常不超过物业评估价值的0.3%，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）的不动产税是在特定制度下规定的。4.4 社会保障两个综合社会保障计划，即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外国人和印度尼西亚公民。人力计划供款旨在为工作事故、死亡、高龄和养老金提供保障。雇主对工伤保险的缴费比例为0.24%-1.74%，死亡保险0.3%，养老储蓄金3.7%，养老金计划2%，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4%，以工资的一定比例为上限。对外籍人士来说，养老金计划的缴款不是强制性的。4.1 Capit171、al dutyNo,but various registration fees apply.4.2 Payroll taxAn employer is required to withhold,remit and report income tax on the employment income of its employees.4.3 Real property taxLand and building tax is payable annually on land,buildings and permanent structures.The rate typically is not m172、ore than 0.3 percent of the estimated sales value of the property,which is determined by the relevant authority.The land and building tax for certain businesses(i.e.,upstream oil and gas,geothermal,mining,plantation,forestry)is regulated under a specific regime.4.4 Social securityTwo comprehensive s173、ocial security schemes,i.e.,a manpower scheme and a healthcare scheme,are applicable for Indonesian nationals and foreigners who work in Indonesia for at least six months.Contributions to the manpower scheme are intended to provide security insurance for work accidents,death,old age and pensions.The174、 employer contributions are 0.24 53东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights4.5 印花税某些文件需缴纳3000印尼盾或6000印尼盾的印花税。4.6 转让税土地和/或建筑物的处置通常需要缴纳交易价值2.5%的最终税。土地或建筑物的取得须缴纳的税款不得超过该财产的购置价值或销售价值（NJOP）的5%，以较高者为准。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。首次公开上市时，创始人股份的股份价值应175、缴纳0.5%的附加税。外国股东转让未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。to 1.74 percent for work accident protection;0.3 percent for death insurance;3.7 percent for old age savings;and 2 percent,with a certain cap on the salary,for the pension plan.The employer contribution for the healthcare scheme is 4 percent,with176、 a certain salary cap.Contribution to the pension plan is not mandatory for expatriates.4.5 Stamp duty Certain documents are subject to stamp duty at a nominal amount of IDR3,000 or IDR6,000.4.6 Transfer taxThe disposal of land and/or buildings generally is subject to a final tax of 2.5 percent of t177、he transaction value.The acquisition of land or a building is subject to a duty up to a maximum of 5 percent of the acquisition value or the sales value(NJOP)of the property,whichever is higher.4.7 OtherThe sale of shares listed on the Indonesian stock exchange is subject to a final tax of 0.1 perce178、nt of the transaction value.An additional tax of 0.5 percent applies to the share value of founder shares at the time of an initial public offering.The transfer of the shares of an unlisted resident company by a foreign shareholder is subject to a withholding tax of 5 percent of the transfer value u179、nless an exemption applies under a tax treaty.54东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights5.0 反避税规则 Anti-avoidance rules5.1 转让定价具有特殊关联关系的各方之间的交易必须以“合理商业目的”并在公平交易原则的基础上进行。如果与关联方的交易总额超过某个标准，则需要提供某些文档。文件必须至少包括纳税人的业务运营和公司架构概述、转让定价政策、可比性分析、选定的比较对象，以及如何确定公平交易价格或180、利润的解释（包括转让定价方法）。印度尼西亚税务当局发布了详细的转让定价指南，这些指南通常与经合组织的方法一致。5.2 资本弱化如果纳税人的负债与权益比率超过4:1，债务所产生的一定比例的利息就不能从税前扣除。例外情况适用于某些行业。5.1 Transfer pricingTransactions between parties that have a special relationship must be carried out in a“commercially justifiable way”and on an arms length basis.Certain documentatio181、n is required if the total transactions with a related counterparty exceed a certain threshold.The documentation must include,at a minimum,an overview of the taxpayers business operations and structure,its transfer pricing policy,a comparability analysis,selected comparables and an explanation of ho182、w the arms length price or profit was determined(including the transfer pricing methodology).The Indonesian tax authorities have issued detailed transfer pricing guidelines that generally are in line with the OECD approach.5.2 Thin capitalisationA certain portion of interest arising from debt is non183、deductible for tax purposes if thetaxpayers debt-to-equity ratio exceeds 4:1.Exceptions apply for certain industries.55东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights5.3 受控外国公司当印尼居民企业（或与其他居民企业共同）直接或间接持有一家外国公司的总实收资本或投票权至少50%，且每一层的比例都达到50%，财政部有权决定股息何时应被视为从外国公司获得这184、仅适用于外国公司不在证券交易所交易其股份的情况。如果海外公司没有宣布分配或支付股息，印度尼西亚居民企业必须在其纳税申报表中计算并申报视同股息；否则，财政部将这样做。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。5.4 信息披露要求纳税人必须提供与关联方有关转让定价交易的某些信息以及文档作为年度纳税申报表附件。这些信息将由税务机关保存，并可在税务审计中进行审查。5.3 Controlled foreign companies The Ministry of Finance is authorised to determi185、ne when a dividend is deemed to be derived from a foreign company established in another country,where an Indonesian resident taxpayer(or together with other resident taxpayers)holds,directly or indirectly,at least 50 percent of the total paid-in capital or voting rights of the foreign company,with 186、the 50 percent threshold criterion applied at each level.This applies only if the foreign company does not trade its shares on the stock exchange.If no dividends are declared or derived from the offshore company,the Indonesian resident taxpayer must calculate and report a deemed dividend in its tax 187、return;otherwise,the Ministry of Finance will do so.The dividend will be deemed to be derived either in the fourth month following the deadline for filing the tax return in the foreign country or seven months after the foreign companys tax year ends if the country does not have a specific tax filing188、 deadline.5.4 Disclosure requirementsA taxpayer must provide certain information regarding transfer pricing transactions with related parties and related 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.5189、6东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights印度尼西亚引入了三层转让定价文件的方法，即主文件、本地文件和国别（Country-by-Country）报告。如果纳税人（i）上一纳税年度的总收入超过500亿印尼盾；（ii）上一纳税年度与关联方的有形货物交易超过200亿印尼盾；（iii）上一纳税年度与关联方之间的无形资产有关的利息、特许权使用费、服务或其他交易超过50亿印尼盾；或（iv）与管辖区内税率低于印度尼西亚的关联方进行交易，则必须提交主文档和本地文档。此外，一名印190、尼纳税人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，则必须提交一份CBC报告、一份主文件和一份本地文件。纳税人必须提供必要的信息，以确定他们是否有义务通过税务总署的网上平台，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 to transfer pricing documentation,i.e.,the master file,local file and country-by-country(CbC)report.A master file and191、 a local file are mandatory if the taxpayer had(i)gross revenue in the preceding tax year exceeding IDR50 billion;(ii)tangible goods transactions with a related party in the preceding tax year exceeding IDR20 billion;(iii)interest,royalties,services or other transactions involving intangibles in the192、 preceding tax year with a related party exceeding IDR5 billion;or(iv)transactions with an affiliated party located in a jurisdiction with a tax rate lower than that in Indonesia.In addition,an Indonesian taxpayer that qualifies as a parent entity of a business group with consolidated gross revenue 193、of at least IDR11 trillion must submit a CbC report,as well as a master file and a local file.Taxpayers must provide the necessary information to ascertain whether they have an obligation to submit a CbC report by filing an electronic notification through the Director General of Taxations online pla194、tform.The receipt for the filing must be attached to the annual corporate income tax return.57东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights6.0 企业合规 Compliance for corporations6.1 纳税年度纳税年度通常是日历年，尽管企业纳税人可以选择根据其财务年度（经税务机关批准）提交企业纳税申报表。6.2 合并申报不允许合并报表；每个公司必须提交单独的报195、表。6.3 申报要求每月纳税分期付款系统是一个自评税系统，税款应在纳税评估月后的第15天缴纳。每月纳税申报表必须在下个月的20日前提交，除了每月增值税申报表在下个月底到期。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。6.1 Tax yearThe tax year generally is the calendar year,although a corporate taxpayer can elect to file a corporate tax return based on its book year(subject to approval from th196、e tax authorities).6.2 Consolidated returnsConsolidated returns are not permitted;each company must file a separate return.6.3 Filing requirementsThe monthly tax installment system is a self-assessment system,with tax due on the 15th day of the calendar month following the tax-assessment month.Month197、ly tax returns must be filed by the 20th day of the following month,except for the monthly VAT return,which is due by end of the following month.Annual corporate tax returns must be filed within four months of the end of the book year,but the deadline can be extended up to two months.58东南亚税收指南2019|印198、度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights6.4 PenaltiesPenalties vary depending on the situation,such as late tax payment,late filing,tax underpayment and voluntary amendment of returns.The most common penalty is 2 percent monthly interest on tax underpaid.6.5 RulingsT199、he Director General of Taxation may issue rulings in certain cases,such as on the tax effects of a certain transaction.6.4 处罚罚款视情况而定，如迟交税款、少交税款和自愿修改申报表。最常见的处罚是每月2%的欠税利息。6.5 裁决税务总署可在某些情况下发布裁决，例如某项交易的税务影响。59东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights7.0 个人税Pe200、rsonal taxation7.1 征税原则居民个人应根据其全球总收入、扣除可扣除额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。7.2 居民纳税人如果个人在任何12个月内在印度尼西亚居住183天或以上，或在财政年度内在印度尼西亚居住并打算在印度尼西亚居住，则该个人为居民。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，只有在配偶之201、间有婚前协议的情况下，才允许单独做税务申报。7.1 BasisA resident individual is taxed on his/her worldwide gross income,less allowable deductions and nontaxable income.A nonresident is taxed only on Indonesia-source income.7.2 ResidenceAn individual is resident if he/she is present in Indonesia for 183 days or more in any 202、12-month period,or present in Indonesia in the fiscal year and intends to reside in Indonesia.An individual is nonresident if he/she is present in Indonesia for less than 183 days with no intention to reside in the country.A nonresident is not required to register for tax purposes.7.3 Filing statusA203、ll individual tax residents(including expatriates)must register for tax purposes.An exemption is available for individuals earning less than the nontaxable income threshold,those who do not qualify as individual tax residents or a married woman who will fulfill her tax obligation jointly with her hu204、sband.A family is considered a single economic unit,and separate filing is allowed only if there is a prenuptial agreement between the spouses.60东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights7.4 应纳税所得额应纳税所得额包括受雇、经营、资本收益等所得。7.5 资本利得个人取得的资本收益通常按正常税率作为一般性收入征税；在印度205、尼西亚上市的股票收益按交易价值的0.1%（最终税）征税。首次公开募股时，创始人股份的股份价值应缴纳0.5%的附加税。处置土地和/或建筑物的收益按交易价值的2.5%（最终税）征税。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。如果费用是为了产生收入而发生的，则一般可以扣除。为纳税人、纳税人的配偶和至多三名受抚养子女提供税收减免。7.7 税率个人所得税税率为：5000万印尼盾以下的年应纳税所得额的5%；超过5000万印尼盾至2.5亿印尼盾的金额的15%；超过2.5亿印尼盾至5亿印尼盾的金额的25%；超过5亿印尼盾的金额的30%。在一个财政年度内，从事经营业务的个人（某些独立个人服务206、除外）所赚取或收到的所有收入不超过48亿印尼盾，均需缴纳1%的最终税。7.4 Taxable incomeTaxable income includes profits from employment,a business,capital gains,etc.7.5 Capital gainsCapital gains derived by an individual generally are taxed as ordinary income at the normal rates;gains on shares listed in Indonesia are taxed at 0.1 pe207、rcent(final tax)of the transaction value.An additional tax of 0.5 percent applies to the share value of founder shares at the time of an initial public offering.Gains on the disposal of land and/or buildings are taxed at 2.5 percent(final tax)of the transaction value.7.6 Deductions and allowancesAn 208、individual who carries on a business may deduct expenses from business income.Expenses generally are deductible if they are incurred for purposes of generating income.Allowances are provided for the taxpayer,the taxpayers spouse and up to three dependent children.7.7 RatesPersonal tax rates are 5 pe209、rcent on the first IDR50 million of annual taxable income;15 percent on amounts exceeding IDR50 million up to IDR250 million;25 percent on amounts exceeding IDR250 million up to IDR500 million;and 30 percent on amounts exceeding IDR500 million.All income earned or received by an individual doing bus210、iness(except certain independent personal services)that does not exceed IDR4.8 billion within a fiscal year is subject to a reduced 1 percent final tax.61东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights8.0 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，资本或资211、产不征收资本税。8.2 印花税某些文件需缴纳3000印尼盾或6000印尼盾的印花税。8.3 资本取得税土地或建筑物的收购应缴纳的税款最多为收购价值的5%或NJOP，以较高者为准。某些最高限额适用。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NJOP的0.3%。8.5 继承税/遗产税无8.6 净财富/净值税无8.1 Capital dutyThere are no duties on capital or assets,apart from the land and building tax.8.2 Stamp dutyCertain documents are s212、ubject to stamp duty at a nominal amount of IDR3,000 or IDR6,000.8.3 Capital acquisitions taxThe acquisition of land or a building is subject to a duty of a maximum of 5 percent of the acquisition value or the NJOP,whichever is higher.Certain thresholds apply.8.4 Real property taxLand and building t213、ax is payable annually on land,buildings and permanent structures.The rate typically is no more than 0.3 percent of the NJOP.8.5 Inheritance/estate taxNo8.6 Net wealth/net worth taxNo62东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights8.7 社会保障受雇的居民个人必须缴纳社会保障金（老年储蓄214、），金额等于每月薪酬的2%，养老金计划缴款比例为1%。受雇的个人还必须缴纳每月薪酬1%的医保（每月有上限）。员工如果增加其他家庭成员，他/她有责任每月为每个家庭成员额外缴纳1%。对外籍人士来说，养老金计划的缴款不是强制性的。8.7 Social securityEmployed resident individuals must make social security contributions(old age savings)in an amount equal to 2 percent of monthly compensation,and a pension plan contribu215、tion of 1 percent.An employed individual also must make a healthcare contribution of 1 percent of monthly compensation(subject to a certain monthly cap).An employee may add other family members,but he/she will be liable to make an additional 1 percent contribution per family member per month.The con216、tribution to the pension plan is not mandatory for expatriates.63东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights9.0 个人税收合规 Compliance for individuals9.1 纳税年度日历年度。9.2 申报缴纳印度尼西亚的个人所得税仅在国家一级征收。雇主负责计算、扣除和支付应付雇员工资和其他报酬的税款。大多数非工资纳税人评估自己的应税收入。年度纳税申报表应在上一纳税年度结束后的3月31日前217、到期，但最长可延长两个月。个人纳税人从事业务或独立职业时，营业额达到一定门槛，可以选择免除会计记账要求，只保留收入记录。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。9.3 罚款 Penalties罚款视情况而定，如迟交税款、少交税款和自愿修改申报表。最常见的罚款是每月2%的欠税利息。9.1 Tax yearCalendar year.9.2 Filing and paymentPersonal income taxes in Indonesia are levied only at the national level.The employer is responsible for218、 calculating,deducting and remitting tax due on employees salaries and other remuneration.Most nonsalaried taxpayers assess their own taxable income.The annual tax return is due by 31 March after the close of the previous tax year,but the deadline can be extended up to 2 months.Individual taxpayers 219、who conduct a business or independent profession with turnover up to certain threshold may elect to be exempt from the bookkeeping requirement and only maintain records of revenue.In such cases,taxable income is assessed based on certain deemed profits.9.3 PenaltiesPenalties vary depending on the si220、tuation,such as late tax payment,late filing,tax underpayment and voluntary amendment of returns.The most common penalty is 2 percent monthly interest on the tax underpaid.64东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights10.0 增值税 Value added tax10.1 应税交易对转让应税货物221、和提供应税服务征收增值税。增值税也适用于无形产品（包括特许权使用费）以及在印尼境内使用或消费来自境外的应税服务。增值税同样适用于所有生产加工货物，无论是本地生产的还是进口的。生产加工是指改变商品的原始形态或性质、创造新商品或提高生产率的任何活动。对某些地区（如自由贸易区或保税区）转让应税货物可享受一定的增值税优惠。某些货物和服务是不征收增值税的。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（LGST）。10.2 税率标准税率为10%。出口应税货物和某些应税服务的增值税为零税率。零税率的出口服务仅限于：来料加工服务；在印度尼西亚境外使用的可移动货物的维修和维护服务；在印度尼西亚境外222、的不动产的建筑服务。提供某些应纳税货物和/或应纳税服务用特殊标准作为增值税计税基础。10.1 Taxable transactionsVAT is levied on the“delivery”of taxable goods and the provision of taxable services.VAT also applies to intangible goods(including royalties)and to virtually all services provided outside Indonesia to Indonesian businesses.VAT appli223、es 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 its productivity.Deliveries to certain areas(e.g.,a free zone or bonded zone)may enjoy certain VAT inc224、entives.Certain goods and services are nontaxable for VAT purposes.In addition to VAT,certain goods considered as“luxury”items are subject to Luxury Goods Sales Tax(LGST).10.2 RatesThe standard rate is 10 percent.VAT on exports of taxable goods and certain taxable services is zero-rated.Zero-rated e225、xport services are limited to:toll manufacturing services;repair and maintenance services attached to or for 65东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights根据奢侈品的类型，LGST的费率最高可达200%。10.3 登记年提供应税货物和/或应税服务超过48亿印尼盾的企业家必须登记增值税，并就提供应税货物和/或应税服务开具增值税发票。10.4 申报缴纳每个月的增226、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。使用境外应税无形货物或者劳务需缴纳自我评估的增值税期限，不迟于增值税应纳税到期后的次月十五日。movable goods utilised outside the Indonesian customs area;and construction services attached to or for immovable goods located outside the Indonesian customs area.Certain deliveries of taxable goods and/or tax227、able services are subject to special VAT base.LGST rates range up to a maximum of 200 percent,depending on the type of luxury goods.10.3 RegistrationEntrepreneurs whose annual delivery of taxable goods and/or taxable services exceed IDR4.8 billion must register for VAT purposes and issue a VAT invoi228、ce on the delivery of taxable goods and/or taxable services.10.4 Filing and 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 utilisation of taxable229、 intangible goods or services from abroad is no later than the 15th day of the month following the time when the VAT becomes due.66东南亚税收指南2019|印度尼西亚税务重点Guide to Taxation in Southeast Asia-2019|Indonesia Tax Highlights11.0 税法体系 Source of tax law11.1 税法体系第42/2009号法律修订的增值税法8/1983；第36/2008号法律修订的所得税法7/19230、83；第16/2009号法律修订的税法6/1983的一般规则和程序。11.2 税收协定印尼已缔结68多项税收协定。印度尼西亚于2017年6月7日签署了经合组织多边公约。11.3 税务机关印度尼西亚税务总署。11.1 Source of tax lawVAT Law 8/1983,as amended by Law 42/2009;Income Tax Law 7/1983,as amended by Law 36/2008;General Rules&Procedures of Taxation Law 6/1983,as amended by Law 16/2009.11.2 Tax tre231、atiesIndonesia has concluded more than 68 tax treaties.Indonesia signed the OECD multilateral instrument on 7 June 2017.11.3 Tax authoritiesDirector General of Taxation.67东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights老挝税务重点Laos Tax Highlights68东南亚税收指南2019|老挝税务重点Guide 232、to Taxation in Southeast Asia-2019|Laos Tax Highlights目录Contents1.0 投资基本情况 Investment basics 701.1 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 712.1 居民纳税人 Residence2.2 征税原则 Basis2233、.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 tax 753.1 股息 Di234、vidends3.2 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 774.1 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235、 Other5.0 反避税规则 Anti-avoidance rules 7869东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights5.1 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 corporations 796.1 纳税年度 Tax yea236、r6.2 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 Personal taxation 817.1 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 indi237、viduals 838.1 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 security8.8 其他 Other9.0 个人税收合规 Compliance for individuals 849.1 纳税年度 Tax year9.2 申报缴纳 Filing and payment9.238、3 罚款 Penalties10.0 增值税 Value added tax 8510.1 应税交易 Taxable transactions10.2 税率 Rates10.3 登记 Registration10.4 申报缴纳 Filing and payment11.0 税法体系 Source of tax law 8611.1 税法体系 Source of tax law11.2 税收协定 Tax treaties11.3 税务机关 Tax authorities70东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Lao239、s Tax Highlights1.0 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。1.3 会计原则/财务报表适用老挝会计制度（Lao GAAP）。老挝允许一些国内上市公司采用国际财务报告准则。财务报表需要每年提交。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）和外国公司的分支机构。1.1 Currency Lao Kip(LAK).1.2 Foreign exchange controlForeig240、n enterprises may deposit both LAK and foreign currencies in their bank accounts under the enterprises name.The Bank of Laos restricts domestic payments in foreign currencies and limits the funds exchanged from LAK to foreign currencies.1.3 Accounting principles/financial statementsLao Accounting Sy241、stem(Lao GAAP).Laos permits the use of IFRS for some domestic listed companies.Financial statements must be filed annually.1.4 Principal business entitiesThese are the public/private limited company,partnership,individual enterprise(sole proprietorship)and branch of a foreign company.71东南亚税收指南2019|老242、挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights2.0 企业税Corporate taxation2.1 居民纳税人税收上的居民尚无定义，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 征税原则并无规定说明是按地域或全球收入征税。2.3 应纳税所得境内和外国企业都需缴纳利润所得税，并对各类商业活动中所取得的利润征收。利润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243、的纳税申报和付款的纳税人，可能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，再乘以利润税税率计算得出。2.1 ResidenceThere is no general definition of residence for tax purposes in Laos.Entities incorporated under Laos law generally are taxed on their worldwide income,regardless of the source.Foreign entities carrying on a business in Laos a244、re subject to tax on their income derived in Laos.2.2 BasisThere are no provisions that specify whether taxation applies on a territorial or a worldwide basis.2.3 Taxable incomeProfit tax is collected from domestic and foreign businesses and is imposed on profit from all types of business activities245、.Taxable income for profit 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 tax declaration and payment may be su246、bject 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 profit tax rate.72东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights2.4 股息税股息在付款时需要缴纳10%的预提税，但股息收入无需支付利润税。2.5 资本利得出247、售股份（除了证券交易所上市的股票适用税务豁免）的收入需按购买价格与卖出价格之间差额的10%征收所得税（而不是利润税），如能提供相关支持证明材料；否则，对卖出价格需征收2%的所得税。如能提供相关支持证明材料，则出售土地的收入以及转让土地使用权，建筑物或土地连带建筑物的转让收入，需按购买价格与卖出价格之间的差额的5%征收所得税；否则，对卖出价格需征收2%的所得税。2.6 亏损如果获得税务机构的批准，按照会计制度申报的纳税人可以结转三年的亏损。亏损不得向以前年度追溯调整。2.4 Taxation of dividends Dividends are subject to a 10 percent w248、ithholding tax at the time of payment,but dividend income is not subject to profit tax.2.5 Capital gainsIncome from the sale of shares(other than shares listed on the securities exchange,which are exempt from tax)is subject to income tax(rather than profit tax)at a rate of 10 percent on the differen249、ce between the purchase price and the selling price if relevant supporting evidence can be provided;otherwise,a rate of 2 percent is imposed on the selling price.Income from the sale of land and from transfers of land use rights,structures or land that has structures is subject to income tax at a ra250、te of 5 percent on the difference between the purchase price and the selling price if relevant supporting evidence can be provided;otherwise,a rate of 2 percent is imposed on the selling price.2.6 LossesTaxpayers that follow an accounting system may carry forward losses for three years if they obtai251、n approval from the tax authorities.The carryback of losses is not permitted.73东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights2.7 RateThe standard profit tax rate is 24 percent;however,a temporary 5 percent reduction applies for companies that are registered on the sto252、ck market for their first 4 years from the date of registration.A 26 percent rate applies to entities that produce,import and supply tobacco products.A lump-sum tax applies to small-sized businesses that are not registered for VAT purposes at rates ranging from 3 to 7 percent,depending on the amount253、 of income and the type of business activity.Entities with income below LAK12 million are exempt from the lump-sum tax.2.8 SurtaxNo2.9 Alternative minimum taxNo2.10 Foreign tax creditLao domestic law does not provide for a credit for foreign taxes;however,the tax law does provide that the tax author254、ities generally should resolve issues(such as double taxation)by crediting the relevant amounts against future tax due.2.7 税率标准利润税率为24%；但是，在股票市场上注册的上市公司，从注册之日起的前四年，将暂时降低5%税率。26%的税率适用于生产，进口和销售烟草制品的实体。一次性税收适用于未注册增值税的小型企业，税率为3%至7%，具体取决于收入金额和业务活动类型。收入低于1,200万老挝基普的实体可豁免一次性税。2.8 附加税无2.9 替代性最低税无2.10 境外税收抵免255、老挝国内税法不提供外国税收抵免；但是，税法规定税务机构一般应通过将相关金额抵免未来应缴税款来解决问题（如双重征税）。74东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights2.11 Participation exemptionNo2.12 Holding company regimeNo2.13 IncentivesProfit tax exemptions or reductions may be available for investments in certain sectors 256、in certain areas.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。75东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights3.0 预提税 Withholding tax3.1 股息 Dividends支付给境内和外国人士的股息需缴纳10%的预提税。根据税收协定，对在外国注册的个人或法人实体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人士的利息需缴纳10%的预提税。但是，对于存款，政府257、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人士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。3.1 DividendsDividends paid to domestic and foreign persons are subject to a 10 percent withholding tax.The withholding tax rate on dividends paid to individuals or legal entities that 258、are registered abroad may be reduced under a tax treaty.3.2 InterestInterest paid to domestic and foreign persons is subject to a 10 percent withholding tax.However,interest earned on deposits,government bonds and debentures are exempt.The withholding tax rate on interest paid to a nonresident may b259、e reduced under a tax treaty.3.3 RoyaltiesRoyalties paid to domestic and foreign persons 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.76东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax High260、lights3.4 Technical service feesService fees paid to foreign persons are subject to a withholding tax ranging from 1.2 to 6 percent(depending on the type of service).3.5 Branch remittance taxNo3.6 OtherA Lao company must withhold profit tax from any payments to a foreign entity or an individual for 261、business activities that generated income in Laos.The rates vary depending on the activity that generated the income.3.4 技术服务费支付给外国的服务费需缴纳1.2%至6%的预提税（视服务类型而定）。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。77东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos262、 Tax Highlights4.0 企业的其它税收 Other 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15日前汇给税务机构。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薪资的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月薪上限为450万拉特。员工个人的缴纳率为5.5%。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实体征收环境税。对特定产品征收特种消费税，税率为5%至90%。4.1 Capital dut263、yNo4.2 Payroll tax Tax on employment income is withheld by the employer and remitted to the tax authorities by the 15th 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 to social security at a rate of 6 percent o264、f the monthly salaries of its employees,up to a maximum of LAK270,000 per month per employee.The employees monthly salary for purposes of the social security contribution is capped at LAK4.5 million.The employees contribution is 5.5 percent.4.5 Stamp duty Document registration fees apply at varying 265、rates.4.6 Transfer taxNo4.7 OtherEnvironmental tax is levied on entities that conduct activities that harm the environment.Excise tax is imposed on certain products at rates ranging from 5 to 90 percent.78东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights5.0 反避税规则 Anti-av266、oidance rules5.1 转让定价 无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 pricingNo5.2 Thin capitalisationNo5.3 Controlled foreign companies No5.4 Disclosure requirementsNo79东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights6.0 企业合规 Compliance for corporations6.1 纳税年度纳税年度通常为日历年。267、除非经营活动已经停止或被出售转让。6.2 合并申报不允许合并申报。每个公司必须提交自己的纳税申报表，但某些经营活动除外（例如由老挝银行批准的金融机构）。6.3 申报要求 Filing requirements财务报表和纳税申报表应在纳税年度之后的3月1日前提交。纳税人必须按季度预缴利润税，第四季度的应缴税款必须在次年1月10日前支付。小型企业的一次性税可能按月，按季，按半年或全年支付，具体取决于与税务机构的合同。6.1 Tax yearThe tax year generally is the calendar year,except in cases where business activ268、ities have ceased or have been sold or transferred.6.2 Consolidated returnsConsolidated returns are not permitted.Each company must file its own return except some business activities(e.g.,financial institution that is approved by the Bank of Lao PDR).6.3 Filing requirementsFinancial statements and 269、tax returns are due by 1 March of the year following the tax year.The taxpayer must make advance payments of profit tax on a quarterly basis,and any remaining tax due must be paid by 10 January of the following year.Lump-sum tax for small-sized businesses may be due on a monthly,quarterly,biannual o270、r annual basis,depending on their contract with the tax authorities.80东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights应纳所得税的收入一般在交易时需缴纳（而非利润税）。租赁收入的收款方需要在收到款项的10天内支付税款。其他收入（即包括股息，贷款利息，知识产权收入和资本利得），付款人通常需要在交易后10天内代扣代缴税款。6.4 处罚延迟缴纳税款的罚金为每天应付金额的0.1%，上限为欠税总额。对于少申报或提交不正确或不完整271、的税务申报表，将处以应纳税额20%至60%的罚款。不符合收入申报或提交纳税申报表或年度会计报表有关的合规要求，包括未能与税务机构配合进行检查，将处以应纳税额30%至100%的罚款。6.5 裁决无Income that is subject to income tax(rather than profit tax)generally is subject to tax at the time of the transaction.The recipient of leasing income is required to pay the tax on payments received with272、in ten days of the payment.Otherwise(i.e.,for income including dividends,interest on loans,income from intellectual property and capital gains),the payer generally is required to withhold and pay the tax within ten days of the transaction.6.4 PenaltiesA fine of 0.1 percent of the payable amount per 273、day applies for the late payment of taxes,which is capped at the amount of the tax shortfall.A penalty is imposed for underreporting or for the issuance of incorrect or incomplete tax invoices,at rates ranging from 20 to 60 percent of the tax payable amount.Noncompliance relating to income declarati274、on or the submission of a tax return or annual accounting documents,including the failure to cooperate with an inspection by the tax authorities,is subject to penalties at rates ranging from 30 to 100 percent of the tax payable amount.6.5 RulingsNo81东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast A275、sia-2019|Laos Tax Highlights7.0 个人税Personal taxation7.1 征税原则并无规定说明是按地域或全球收入征税。7.2 居民纳税人个人所得税并没有对纳税居民有定义，但是居住在老挝的个人需要对其全球收入征税，除非该个人是外国人并且适用特定的税收协定和反偷漏税协议。7.3 申报主体不允许联合申报。7.4 应纳税所得额就业收入需缴纳所得税，除非另有豁免，而自营收入需缴纳利润税（见上述“企业税”）。其它类型的收入（包括股息，贷款利息，知识产权，租赁和资本利得）通常需缴纳所得税，除非适用豁免。7.1 BasisThere are no provisions t276、hat specify whether taxation applies on a territorial or a worldwide basis.7.2 ResidenceResidence is not defined for personal tax purposes,but an individual who resides in Laos is subject to tax on worldwide income,unless the individual is a foreigner and a specific tax treaty and anti-income tax ev277、asion agreement applies.7.3 Filing statusJoint filing is not permitted.7.4 Taxable incomeEmployment income is subject to income tax unless otherwise exempt,while self-employment income is subject to profit tax(see“Corporate taxation,”above).Other types of income(including income from dividends,inter278、est on loans,intellectual property,leasing and capital gains)are generally subject to income tax,unless an exemption applies.82东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights7.5 资本利得 出售股份（除了证券交易所上市的股票可以税务豁免）的收入需按购买价格与卖出价格之间差额的10%征收所得税（而不是利润税），如能提供相关支持证明材料；否则，对卖出价格需征收2%279、的所得税。如能提供相关支持证明材料，则出售土地的收入以及转让土地使用权，建筑物或土地连带建筑物使用权的转让收入，（遗产转让除外），需按购买价格与卖出价格之间的差额的5%征收所得税；否则，对卖出价格需征收2%的所得税。7.6 扣除与减免无7.7 税率每月收入低于100万老挝基普的收入部分和每月员工社会保障金缴纳部分可以免于征收所得税。就业收入需按从0%至24%的累进税率缴纳所得税。其它类型的收入需在付款时缴纳所得税。7.5 Capital gainsIncome from the sale of shares(other than shares listed on the securities 280、exchange,which are exempt from tax)are subject to income tax(rather than profit tax)at a rate of 10 percent on the difference between the purchase price and the selling price if relevant supporting evidence can be provided;otherwise,a rate of 2 percent is imposed on the selling price.Income from the281、 sale of land and from transfers of land use rights,structures or land containing structures,other than transfers due to inheritance,are subject to income tax at a rate of 5 percent on the difference between the purchase price and the selling price if relevant supporting evidence can be provided;oth282、erwise,a rate of 2 percent is imposed on the selling price.7.6 Deductions and allowancesNo7.7 RatesMonthly income of less than LAK1 million and monthly employee social security contributions are exempt from income tax.Employment income is subject to tax at progressive rates ranging from 0 to 24 perc283、ent.Other types of income are subject to income tax at the time of payment.83东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights8.0 个人的其他税收 Other taxes on individuals8.1 资本税无8.2 印花税文件注册费适用不同税率。8.3 资本取得税无8.4 不动产税无8.5 继承税/遗产税无，但遗产有法定通知的要求。8.6 净财富/净值税无8.7 社会保障员工必须缴纳其每月薪资的5.5%284、，最高额为每月247,500老挝基普。雇主必须缴纳6%社会保障金（见上述“对企业征收的其它税项”。8.8 其他对开展危害环境活动的个人，法人实体和组织征收环境税。8.1 Capital dutyNo8.2 Stamp dutyDocument registration fees apply at varying rates.8.3 Capital acquisitions taxNo8.4 Real property taxNo8.5 Inheritance/estate taxNo,but there is a statutory notification requirement for i285、nheritances.8.6 Net wealth/net worth taxNo8.7 Social securityThe employee must contribute 5.5 percent of his/her monthly salary,and the contribution is capped at LAK247,500 per month.The employer must contribute to social security at a rate of 6 percent(see“Other taxes on corporations,”above).8.8 Ot286、herEnvironmental tax is levied on individuals,legal entities and organisations that conduct activities that harm the environment.84东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights9.0 个人税收合规 Compliance for individuals9.1 纳税年度日历年度。9.2 申报缴纳雇主通常负责代扣代缴就业收入的所得税，并在每月向税务机构缴纳税款。287、其它类型的收入通常需缴纳预提税，纳税时间是在交易后的10日到期。9.3 罚款雇主未能申报薪资所得税，并延迟缴纳税款的罚金为每天应付税额的0.1%。对于税务评估期间查出薪资所得税少缴，将处以应纳税额20%至60%的罚款。9.1 Tax yearCalendar year.9.2 Filing and paymentEmployers generally are responsible for withholding the tax due on employment income and for remitting the tax to the tax authorities on a mont288、hly basis.Other types of income generally are subject to withholding tax,which is due within ten days of the transaction.9.3 PenaltiesA fine of 0.1 percent of the payable amount per day applies to an employer for failure to file the salary income tax return,and for the late payment of taxes.An under289、payment of salary income tax discovered during a tax assessment is subject to a fine ranging from 20 to 60 percent of the tax payable amount.85东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights10.0 增值税 Value added tax10.1 应税交易在老挝境内销售商品，提供服务以及进口需征收增值税。10.2 税率标准税率为10%，特定产品和290、服务是免税的，出口零税率。支付给非居民企业的服务费需征收10%的增值税（VAT）。10.3 登记需缴纳增值税的实体必须向税务机构登记。10.4 申报缴纳对于商品或服务的销售，需在次月15日前缴纳每月增值税。对于进口，增值税必须在缴纳关税时全额支付。10.1 Taxable transactionsVAT is levied on the sale of goods and the provision of services in Laos,and on imports.10.2 RatesThe standard rate is 10 percent.Certain goods and ser291、vices are exempt,and a zero rate applies to exports.Service fees paid to a nonresident company are subject to 10 percent VAT.10.3 RegistrationEntities subject to VAT must register with the tax authorities.10.4 Filing and paymentFor sales of goods or services,VAT is payable monthly by the 15th day of292、 the following month.For imports,VAT must be fully paid at the time of the payment of customs duties.86东南亚税收指南2019|老挝税务重点Guide to Taxation in Southeast Asia-2019|Laos Tax Highlights11.0 税法体系 Source of tax law11.1 税法体系 2015年税法、2018年增值税法。11.2 税收协定老挝已签订11项税收协定（即文莱，中国，朝鲜，新加坡，韩国，卢森堡，马来西亚，缅甸，泰国，越南和俄罗斯）。11293、.3 税务机关财政部的税务部门。11.1 Source of tax lawTax Law 2015,Law on Value Added Tax 2018.11.2 Tax treatiesLaos has concluded eleven tax treaties(i.e.,Brunei,China,North Korea,Singapore,South Korea,Luxembourg,Malaysia,Myanmar,Thailand,Vietnam and Russia).11.3 Tax authoritiesTax Department of the Ministry of Fi294、nance.87东南亚税收指南2019|马来西亚税务重点Guide to Taxation in Southeast Asia-2019|Malaysia Tax Highlights马来西亚税务重点 Malaysia Tax Highlights88东南亚税收指南2019|马来西亚税务重点Guide to Taxation in Southeast Asia-2019|Malaysia Tax Highlights1.0 投资基本情况 Investment basics 901.1 货币 Currency1.2 外汇管制 Foreign exchange control1.3 会计原则/财务295、报表 Accounting principles/financial statements1.4 主要商业实体 Principal business entities2.0 企业税 Corporate taxation 912.1 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296、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 953.1 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 cor297、porations 974.1 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-avoidance rules 99目录Contents89东南亚税收指南2019|马来西亚税务重点Guide to Taxation in Southeast Asia-2019|Malaysia Tax Highlights5.1 转让定价 Transfer p298、ricing5.2 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 corporations 1016.1 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 Personal taxation 1027.1 征税原则 Basis 7.2 299、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 1048.1 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/est300、ate 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 1059.1 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 10610.1 应税交易 Taxable transactions10.2 税率 Rates10.3 登记 Registration10.4 申报缴纳 Filing and payment11.0 税法体系 Sou301、rce of tax law 10811.1 税法体系 Source of tax law11.2 税收协定 Tax treaties11.3 税务机关 Tax authorities90东南亚税收指南2019|马来西亚税务重点Guide to Taxation in Southeast Asia-2019|Malaysia Tax Highlights1.0 投资基本情况 Investment basics1.1 货币马来西亚林吉特（MYR）。1.2 外汇管制马来西亚维持一套外汇管制制度，该制度受其中央银行颁布的外汇管理条例约束。资本、利润、股息、特许权使用费、租金和佣金可以自由回流。1.3302、 会计原则/财务报表自2018年1月1日或之后开始的年度期间，非私有实体必须遵守马来西亚财务报告准则。马来西亚私营实体财务报告准则（MPERS）是自2018年1月1日或之后年度开始对私营实体强制采用，除了选择采用马来西亚财务报告准则的私营实体。1.4 主要商业实体包括上市和私人有限责任公司，商业信托，有限责任合伙企业、合伙企业、独资企业和外国公司的分支机构。1.1 Currency Malaysian Ringgit(MYR).1.2 Foreign exchange controlMalaysia maintains a system of exchange controls that is303、 subject to foreign exchange administration rules issued by its central bank.The repatriation of capital,profits,dividends,royalties,rents and commissions is freely permitted.1.3 Accounting principles/financial statementsMalaysian Financial Reporting Standards(MFRS)is mandatory for nonprivate entiti304、es for annual periods beginning on or after 1 January 2018.Malaysian Private Entities Reporting Standards(MPERS)are mandatory for private entities for annual periods beginning on or after 1 January 2018,except for private entities that opt to adopt MFRS in its entirety.1.4 Principal business entitie305、sThese are the public and private limited company,business trust,limited liability partnership,partnership,sole proprietorship and branch of a foreign corporation.91东南亚税收指南2019|马来西亚税务重点Guide to Taxation in Southeast Asia-2019|Malaysia Tax Highlights2.0 企业税Corporate taxation2.1 居民纳税人公司的管理和控制权在马来西亚实施，306、则该公司是马来西亚的居民纳税人。2.2 征税原则居民纳税人对来源于马来西亚的收入征税；除非纳税人在银行、保险、航空运输或航运部门开展业务，否则外国来源收入免税。2.3 应纳税所得应纳税所得包括所有从马来西亚取得的收入，包括从交易中获得的所得或收益、股息、利息、租金、特许权使用费、保费或其他所得。2.4 股息税马来西亚的所有公司都必须采用单层公司税制（STS）。在此税制下公司支付的股息，不再征税。2.1 ResidenceA corporation is resident in Malaysia if its management and control are exercised in Mal307、aysia.2.2 BasisCorporations are taxed on income derived from Malaysia.Foreign-source income is exempt unless the corporation is carrying on a business in the banking,insurance,air transport or shipping sectors.2.3 Taxable incomeTaxable income comprises all earnings derived from Malaysia,including ga308、ins or profits from a trade or business,dividends,interest,rents,royalties,premiums or other earnings.2.4 Taxation of dividends All corporations in Malaysia are required to adopt the single-tier system(STS).Dividends paid by companies under the STS are not taxable.92东南亚税收指南2019|马来西亚税务重点Guide to Taxa309、tion in Southeast Asia-2019|Malaysia Tax Highlights2.5 资本利得马来西亚不征收资本利得税，但处置不动产和不动产公司股份的利得除外。若在取得之日起三年内出售，税率为30%。若在取得后第四年和第五年出售，税率分别为20%和15%，若在取得后第六年或以后出售，税率为10%。2.6 亏损损失可结转七年评估期（Yas）（除非休眠公司的公司所有权发生实质性变化）。亏损不可向以前年度进行追溯调整。2.7 税率标准公司税税率为24%，中小型居民企业（即在马来西亚注册成立，实收资本为250万林吉特以下，且不属于拥有超过该限额的公司的企业集团），其取得的第一个310、50万林吉特以内的所得适用税率为17%（从2019年起自18%下调），超过部分的所得适用税率为24%。2.8 附加税无2.5 Capital gainsCapital gains are not taxed in Malaysia,except for gains derived from the disposal of real property or on the sale of shares in a real property company.The rate is 30 percent for such disposals of property made within 3 year311、s after the date of acquisition.The rates are 20 and 15 percent for disposals in the fourth and fifth years after acquisition,respectively,and 10 percent for disposals in the sixth year after acquisition and thereafter.2.6 LossesLosses may be carried forward for seven years of assessment(YAs)(except312、 where there is a substantial change in corporate ownership of a dormant company).The carryback of losses is not permitted.2.7 RateThe standard corporate tax rate is 24 percent,while the rate for resident small and medium-sized companies(i.e.,companies incorporated in Malaysia with paid-up capital o313、f MYR2.5 million or less and that are not part of a group containing a company exceeding this capitalisation threshold)is 17 percent(reduced from 18 percent,effective from YA 2019)on the first MYR500,000,with the balance being taxed at the 24 percent rate.2.8 SurtaxNo93东南亚税收指南2019|马来西亚税务重点Guide to T314、axation in Southeast Asia-2019|Malaysia Tax Highlights2.9 替代性最低税纳闽公司进行的纳闽商业活动是纳闽的一项交易活动，其税率为经审计的会计利润的3%。2.10 境外税收抵免对同一所得，已在境外缴纳的税款可从马来西亚的应纳税额中抵免（在没有税收协定的情况下，只能抵免境外缴纳税款的50%），但是抵免额以该所得在马来西亚的应纳税额为限。2.11 参股免税制度马来西亚不参与免税制度，但外国来源收入不征税，国内股息免税。2.12 控股公司特别制度 投资控股公司（IHC）是指以持有投资为主，其总收入（不包括来源于投资营业的收入）的80%或以上均来自315、其投资的公司。一般而言，只有在税法中属于“准许支出”范围内的费用，IHC才有资格进行扣除。2.9 Alternative minimum taxA Labuan company carrying on a Labuan business activity that is a Labuan trading activity is taxed at 3 percent of the audited accounting profit.2.10 Foreign tax creditForeign tax paid may be credited against Malaysian tax on th316、e same profits(limited to 50 percent of foreign tax in the absence of a tax treaty),but the credit is limited to the amount of Malaysian tax payable on the foreign income.2.11 Participation exemptionNo,but foreign-source income is not taxable and domestic dividends are tax-exempt.2.12 Holding compan317、y regimeAn investment holding company(IHC)is a company whose activities consist mainly of the holding of investments and that derives no less than 80 percent of its gross income(other than gross income from a source consisting of a business of holding of an investment)from such investments.Generally318、,only expenses falling within the definition of“permitted expenses”in the tax legislation qualify for a tax deduction in respect of an IHC.94东南亚税收指南2019|马来西亚税务重点Guide to Taxation in Southeast Asia-2019|Malaysia Tax Highlights2.13 税务优惠为某些行业提供广泛的税务优惠，如制造业，酒店，医疗保健服务，信息技术服务，生物技术，伊斯兰金融，风险投资，旅游，节能和环境保护。奖励319、措施包括长达10年的免税期（新兴地位）；投资税收补贴（即资本投资的60%至100%补贴额，最长为10年）；加速资本补贴；双重扣除；和再投资补贴（即与合格项目有关的资本投资的60%补贴）。以加速资本补贴和自动化设备补贴的形式提出了一项新的税务优惠，以鼓励向“工业4.0”转型，其中涉及制造业及其相关服务采用“大数据”分析，自动化机器人，工业物联网等技术驱动因素等。2.13 IncentivesA wide range of incentives are available for certain industries,such as manufacturing,hotels,healthcare 320、services,information technology services,biotechnology,Islamic finance,venture capital,tourism,energy conservation and environmental protection.Incentives include tax holidays of up to 10 years(pioneer status);investment tax allowances(i.e.,a 60 to 100 percent allowance on capital investments made u321、p to 10 years);accelerated capital allowances;double deductions;and reinvestment allowances(i.e.,a 60 percent allowance on capital investments made in connection with qualifying projects).A new incentive has been proposed in the form of accelerated capital allowances and automation equipment allowan322、ces,to encourage the transformation to“Industry 4.0,”which involves the adoption of technology drivers such as“big data”analytics,autonomous robots,industrial internet of things,etc.,by the manufacturing sector and its related services.95东南亚税收指南2019|马来西亚税务重点Guide to Taxation in Southeast Asia-2019|M323、alaysia Tax Highlights3.0 预提税 Withholding tax3.1 股息 马来西亚不对股息征收预提税。3.2 利息向非居民支付利息须扣缴15%的预提税，除非存在税收协定的情况下这一税率被降低。但是，在马来西亚经营的银行向非居民支付的利息可以免税，但按照中央银行规定，非居民在马来西亚的营业场所产生的利息和为了维持“营运资金”所支付的利息除外。支付给非居民的某些其他利息也可以免税。3.3 特许权使用费10%的预提税适用于支付给非居民的特许权使用费，除非根据税收协定降低税率。3.1 DividendsMalaysia does not levy withholding 324、tax on dividends.3.2 InterestA withholding tax of 15 percent applies to interest paid to a nonresident,unless the rate is reduced under a tax treaty.However,interest paid to a nonresident by a bank operating in Malaysia is exempt from tax,except for interest accruing to the nonresidents place of bus325、iness in Malaysia and interest paid on funds required to maintain“net working funds,”as prescribed by the central bank.Certain other interest paid to a nonresident also may be exempt.3.3 RoyaltiesA withholding tax of 10 percent applies to royalties paid to a nonresident,unless the rate is reduced un326、der a tax treaty.96东南亚税收指南2019|马来西亚税务重点Guide to Taxation in Southeast Asia-2019|Malaysia Tax Highlights3.4 技术服务费10%的预提税适用于向非居民支付的在岸提供服务（包括技术和非技术服务）的服务费，除非根据税收协定降低税率。向非居民支付离岸服务的费用不需缴纳预提税。3.5 分支机构利润汇出税无3.6 其他除非根据税收协定降低税率，否则10%的预提税适用于动产租赁，安装费和支付给非居民的某些一次性收入。3.4 Technical service feesA 10 percent withho327、lding tax applies to service fees paid to a nonresident for services(including both technical and non-technical services)rendered onshore,unless the rate is reduced under a tax treaty.Fees paid to a nonresident for services rendered offshore are not subject to withholding tax.3.5 Branch remittance t328、axNo3.6 OtherA 10 percent withholding tax applies to the rental of movable property,installation fees and certain one-time income paid to nonresidents,unless the rate is reduced under a tax treaty.97东南亚税收指南2019|马来西亚税务重点Guide to Taxation in Southeast Asia-2019|Malaysia Tax Highlights4.0 企业的其它税收 Other329、 taxes on corporations4.1 资本税无需缴纳资本税，但当地公司需缴纳1000马来西亚林吉特注册费，外国公司需缴纳5000至70，000马来西亚林吉特的注册费。4.2 工资税工资税由雇主根据源泉扣缴制度（Pay-as-you-earn，Paye）预扣，并汇入税务机关。4.3 不动产税马来西亚的个别州以不同的税率征收“退出”租金和评估费。4.1 Capital dutyNo capital duty is payable,but a local company is subject to an incorporation fee of MYR1,000 and a forei330、gn company is subject to an incorporation fee ranging from MYR5,000 to MYR70,000.4.2 Payroll tax Tax on employment income is withheld by the employer under a pay-as-you-earn(PAYE)scheme and remitted to the tax authorities.4.3 Real property taxIndividual states in Malaysia levy“quit”rent and assessme331、nts at varying rates.98东南亚税收指南2019|马来西亚税务重点Guide to Taxation in Southeast Asia-2019|Malaysia Tax Highlights4.4 社会保障雇主和雇员都必须向社会保险机构（SOCSO）缴纳社保金。雇主通常为在SOCSO注册的每位员工缴纳1.75%的费用。雇主和雇员也分别以员工薪酬的12%/13%和11%的比例向雇员公积金（EPF）缴款。员工和雇主将员工薪酬的0.2%（每月上限为4,000林吉特）提供给就业保险系统（EIS）。4.5 印花税印花税按转让财产价值的1%至4%征收，股权转让文件按交易对价的0.3332、%征收。4.6 转让税无，印花税除外。4.7 其他股权要求已大幅放宽。4.4 Social securityBoth the employer and the employee are required to make contributions to the Social Security Organisation(SOCSO).The employer generally contributes 1.75 percent for each employee registered with the SOCSO.The employer and the employee also contri333、bute to the Employees Provident Fund(EPF)at a rate of 12/13 percent and 11 percent of the employees remuneration,respectively.Both the employee and the employer contribute 0.2 percent of the employees remuneration(capped at MYR4,000 a month)to the Employment Insurance System(EIS).4.5 Stamp duty Stamp duty is levied at rates between 1 and 4 percent of the value of property transfers,and at 0.3 perc