德勤：2022年東南亞稅收指南（219頁）.pdf

1、東南亞稅收指南 - 2022Guide to Taxation in Southeast Asia - 2022 共識、相關、可靠 Reach, relevance and reliability1 引言 04 Introduction 2 東南亞中國服務部稅務領導人 05 CSG Tax Leaders in SEA 3 文萊 06 Brunei 4 柬埔寨 22 Cambodia 5 印度尼西亞 43 Indonesia 6 老撾 68 Laos 7 馬來西亞 87 Malaysia 8 緬甸 106 Myanmar 9 菲律賓 126 Philippines 10 新加坡 146 Sin

2、gapore 11 泰國 175 Thailand 12 越南 198 Vietnam 目錄Contents03東南亞稅收指南2022 | 目錄Guide to Taxation in Southeast Asia - 2022 | Contents04東南亞稅收指南2022 | 引言Guide to Taxation in Southeast Asia - 2022 | Introduction歡迎閱讀第四版東南亞稅收指南。近年來，稅收已成為商業機構一個重要的治理考慮因素，特別是稅收透明度和稅收合規。在全球范圍內，稅務機關已在稅務改革的支持下被授權進行全球稅務重設，導致企業不得不應對快速變化

3、的稅收法律和法規所帶來的更高合規要求。稅務機關也越來越重視推動納稅人的全面合規，確保他們支付正確的稅款。這本最新的指南為您帶來了東南亞十個國家的最新投資和稅收見解。盡管當前的經濟依然逆風，加上COVID-19大流行繼續對東南亞地區的企業帶來艱巨挑戰，但我們相信東南亞國家仍然是對中國投資者有吸引力且可靠的投資目的地。感謝您對這份年度指南一如既往的支持。我希望這份指南能為您帶來收獲與助力。如需了解更多詳細信息或稅務建議，請與我們各國的CSG團隊成員聯系。Welcome to the fourth edition of the Guide to Taxation in Southeast Asia.

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

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

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

7、e investors seeking to expand their global footprint.Thank you for your continuous support, and I hope you find it helpful and informative. Please reach out to our CSG team members in the respective countries for more details.誠摯 Sincerely余永平 Yee Wing Peng德勤東南亞中國服務部領導人 Deloitte Southeast Asia Chinese

8、 Services Group Leader引言 Introduction05東南亞稅收指南2022 | 德勤東南亞中國服務部稅務領導人Guide to Taxation in Southeast Asia - 2022 | Deloitte SEA CSG Tax Leaders德勤東南亞中國服務部稅務領導人 Deloitte SEA CSG Tax Leaders國家 Country名字 Name電話 Phone電郵 Email文萊 林清偉Brunei Lim Cheng Wei+673 222 柬埔寨 CambodiaKimsroy Chhiv+855 23 963 印度尼西亞Indon

9、esia John Lauwrenz+62 21 5081 老撾 盧俊杰LaosAnthony Visate Loh+66 2034 馬來西亞 譚麗君MalaysiaTham Lih Jiun+60 3 7610 緬甸 MyanmarAye Cho +95 1230 菲律賓 PhilippinesSenen Quizon+63 2 8 857 新加坡 李忠興SingaporeLee Tiong Heng +65 6216 泰國盧俊杰ThailandAnthony Visate Loh+66 2034 越南 裴玉俊VietnamTuan Bui+84 24 7105 文萊稅務重點 Brunei

10、Tax Highlights07東南亞稅收指南2022 | 文萊稅務重點Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei目錄Contents1.0 投資基本情況 Investment basics 091.1 貨幣 Currency1.2 外匯管制 Foreign exchange control1.3 會計原則/財務報表 Accounting principles/financial statements1.4 主要商業實體 Principal business entities2.0 企業稅 C

11、orporate taxation 102.1 居民納稅人 Residence2.2 征稅原則 Basis2.3 應納稅所得 Taxable income2.4 股息、紅利征稅 Taxation of dividends2.5 資本利得 Capital gains2.6 虧損 Losses2.7 稅率 Rate2.8 附加稅 Surtax2.9 替代性最低稅 Alternative minimum tax2.10 境外稅收抵免 Foreign tax credit2.11 參股免稅 Participation exemption2.12 控股公司特殊規定 Holding company reg

12、ime2.13 稅務優惠 Incentives3.0 預提稅 Withholding tax 133.1 股息 Dividends3.2 利息 Interest3.3 特許權使用費 Royalties3.4 技術服務費 Technical service fees3.5 分公司利潤匯出稅 Branch remittance tax4.0 對企業征收的其它稅項 Other taxes on corporations 144.1 資本稅 Capital duty4.2 薪酬稅 Payroll tax4.3 不動產稅 Real property tax4.4 社會保障 Social security

13、4.5 印花稅 Stamp duty 4.6 轉讓稅 Transfer tax4.7 其他 Other5.0 反避稅規則 Anti-avoidance rules 155.1 轉讓定價 Transfer pricing5.2 資本弱化 Thin capitalisation5.3 受控外國公司 Controlled foreign companies 08東南亞稅收指南2022 | 文萊稅務重點Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei5.4 信息披露要求 Disclosure require

14、ments5.5 其他 Other6.0 征管與合規性要求 Compliance for corporations 166.1 納稅年度 Tax year6.2 合并申報 Consolidated returns6.3 申報要求 Filing requirements6.4 處罰 Penalties6.5 裁決 Rulings7.0 個人稅 Personal taxation 177.1 征稅原則 Basis 7.2 居民納稅人 Residence7.3 申報主體 Filing status7.4 應納稅所得額 Taxable income7.5 資本利得 Capital gains7.6 扣

15、除與減免 Deductions and allowances7.7 稅率 Rates8.0 對個人征收的其他稅項 Other taxes on individuals 188.1 資本稅 Capital duty8.2 印花稅 Stamp duty8.3 資本取得稅 Capital acquisitions tax8.4 不動產稅 Real property tax8.5 繼承稅/遺產稅 Inheritance/estate tax8.6 凈財富/凈值稅 Net wealth/net worth tax8.7 社會保障 Social security9.0 征管與合規性要求 Complianc

16、e for individuals 199.1 納稅年度 Tax year9.2 申報繳納 Filing and payment9.3 罰款 Penalties10.0 增值稅 Value added tax 2010.1 應稅交易 Taxable transactions10.2 稅率 Rates10.3 登記 Registration10.4 申報繳納 Filing and payment11.0 稅法體系 Source of tax law 2111.1 稅法體系 Source of tax law11.2 稅收協定 Tax treaties11.3 稅務機關 Tax authoriti

17、es09東南亞稅收指南2022 | 文萊稅務重點Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei1.0 投資基本情況 Investment basics1.1 貨幣文萊元（BN$）。1.2 外匯管制 盡管文萊監督外匯的交易及流動，但文萊并沒有外匯管制。允許非居民開立銀行賬戶，且不限制非居民的借款。1.3 會計原則/財務報表 公共利益實體須遵守國際財務報告準則。非公共利益實體必須遵守文萊非公共利益實體會計準則（BDAS）。1.4 主要商業實體包括公眾/私人有限公司，合伙企業，獨資企業和外國公司的分支機

18、構。外國公司在文萊設立營業點或在文萊展開業務之前，必須向公司注冊局注冊。1.1 Currency Brunei dollar (BN$).1.2 Foreign exchange controlThere are no foreign exchange controls in Brunei Darussalam, although exchanges and movements of currency are monitored. Nonresident bank accounts are permitted, and there are no restrictions on borrowin

19、g by nonresidents.1.3 Accounting principles/financial statementsIFRS is required for public interest entities. Non-public interest entities must comply with Brunei Darussalam Accounting Standards for Non-PIEs (BDAS).1.4 Principal business entitiesThese are the public/private limited company, partner

20、ship, 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 in Brunei.10東南亞稅收指南2022 | 文萊稅務重點Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrun

21、ei2.0 企業稅Corporate taxation2.1 居民納稅人對業務的管理和控制在文萊境內的企業即為文萊居民納稅人。2.2 征稅原則公司在文萊境內取得收入或源于文萊收入，或在文萊取得來自境外收入應繳納所得稅。2.3 應納稅所得應納稅所得包括源于貿易或商業所得，以及投資所得，包括從未在文萊納稅的公司取得的股息、利息，及特許經營費。某些特定收入將豁免繳稅，例如從文萊納稅公司所得股息以及特定政府和非營利機構的收入。公司收入不超過100萬文萊元的公司將豁免企業所得稅。2.4 股息、紅利征稅請參閱“應納稅所得”。2.5 資本利得不征收資本利得稅。2.1 ResidenceA company i

22、s 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 incomeTaxable income includes income derived from a trade or business, as well as investment income,

23、 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 of specific government and nonprofit organisations. Companies with revenue that do

24、es 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.11東南亞稅收指南2022 | 文萊稅務重點Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei2.6 虧損虧損可在自發生虧損年度后連續不超過6年內向后結轉但不得向以前年度追溯調整。2.7

25、 稅率企業所得稅率為18.5%。并按以下門檻征稅： 首個100,000文萊元應稅所得的25%將按18.5%稅率征稅； 下一個150,000 文萊元應稅所得的50%將按18.5%稅率征稅； 剩余應課稅收入將按18.5%稅率征稅。石油及天然氣業務公司須按55%的石油所得稅繳交所得稅。對于 2021 財年，以下受影響商業領域的公司應繳納的任何稅款將適用 50% 的特殊 COVID-19 稅收折扣： 旅游; 款待（包括注冊的酒店和旅館； 餐館和咖啡館； 和 ?？湛瓦\服務。2.8 附加稅無2.9 替代性最低稅無2.10 境外稅收抵免對同一所得，已在境外繳納的稅款可以適用境外稅收抵免，但抵免額僅限于按文萊

26、稅率的一半征收的應納稅額為限。2.6 LossesLosses may be carried forward for six years but may not be carried back.2.7 RateThe corporate income tax rate is 18.5 percent and is 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

27、 next BN$150,000 of assessable income is charged at 18.5 percent; and The full amount of the remaining assessable income is charged at 18.5 percent.Petroleum income tax at 55 percent applies to petroleum operations of oil and gas companies.For financial year 2021, a special 50% COVID-19 tax discount

28、 will apply to any tax payable by companies in the following affected business sectors: Tourism; Hospitality (including registered hotels and lodging houses); Restaurants and cafes; and Sea and air passenger transportation services.2.8 SurtaxNo2.9 Alternative minimum taxNo2.10 Foreign tax creditA fo

29、reign tax credit is available for tax paid on foreign-source income, but it is limited to the tax assessed at half of Bruneis rate.12東南亞稅收指南2022 | 文萊稅務重點Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei2.11 Participation exemptionNo2.12 Holding company regimeNo2.13 IncentivesA

30、 tax exemption may be available for pioneer 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 參股免稅制度 無 2.12 控股公司特殊規定無2.13 稅務優惠先鋒產

31、業公司可能享有稅務豁免。特定工資及培訓費用可能享有稅務抵扣。從事出口業務的公司可選擇以1%的固定稅率繳納批準出口稅款，代替公司稅。13東南亞稅收指南2022 | 文萊稅務重點Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei3.0 預提稅 Withholding tax3.1 股息 無論股息是支付予居民納稅人或非居民納稅人，文萊都不會對已納稅的股息征收預提稅。3.2 利息支付予非居民納稅人的利息須繳納2.5%預提稅。3.3 特許權使用費支付予非居民納稅人的特許權使用費須繳納10%的預提稅。3.4 技術

32、服務費 技術服務費須繳納10%預提稅。對于科學、技術、工業或商業知識或訊息的使用費須繳納10%預提稅。3.5 分公司利潤匯出稅無3.1 DividendsBrunei does not levy withholding 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

33、tax.3.3 RoyaltiesRoyalties paid to a nonresident are subject to a 10 percent withholding tax.3.4 Technical service feesTechnical service fees are subject to a 10 percent withholding tax. Fees paid for the use of scientific, technical, industrial or commercial knowledge or information are subject to

34、a 10 percent withholding tax.3.5 Branch remittance taxNo14東南亞稅收指南2022 | 文萊稅務重點Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei4.0 對企業征收的其它稅項 Other taxes on corporations4.1 資本稅無4.2 薪酬稅無4.3 不動產稅盡管不對物業征稅，但位于斯里巴加灣市的建筑物須要繳交12%的建筑稅。4.4 社會保障 雇主必須向雇員信托基金繳納當地雇員工資的5%。另外還需要繳納3.5%的補充供款養老

35、金。4.5 印花稅 印花稅將按固定稅率或從價稅率對各種商業憑證文件進行征稅。4.6 轉讓稅 無4.7 其他支付予非納稅居民董事的報酬及支付予非納稅居民的管理費須繳納10%的預提稅。對于支付予非納稅居民的租金或其他款項以作為使用動產的費用也須繳納10%的預提稅。4.1 Capital DutyNo 4.2 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 Ser

36、i Begawan.4.4 Social securityThe employer is required to contribute 5 percent of the wages of local employees to the Employees Trust Fund. A Supplementary Contribution Pension of 3.5 percent also is required.4.5 Stamp duty Stamp duties are levied at fixed or ad valorem rates on various business docu

37、ments.4.6 Transfer taxNo4.7 OtherRemuneration paid to a nonresident director and management fees paid to a nonresident are subject to a 10 percent withholding tax. A 10 percent withholding tax also is levied on rent or other payments made to a nonresident for the use of movable property.15東南亞稅收指南202

38、2 | 文萊稅務重點Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei5.0 反避稅規則 Anti-avoidance rules5.1 轉讓定價 無5.2 防范資本弱化無5.3 受控外國公司 無5.4 信息披露要求無5.5 其他稅務機關可以忽視某些交易和處理，如果他們確信某項業務安排的目的或效果是在直接或間接減少或避免稅收的責任。5.1 Transfer pricingNo5.2 Thin capitalisationNo5.3 Controlled foreign companies No5.4

39、Disclosure requirementsNo5.5 OtherThe tax authorities can disregard certain transactions and dispositions if they are satisfied that the purpose or effect of an arrangement aims at directly or indirectly reducing or avoiding liability to tax.16東南亞稅收指南2022 | 文萊稅務重點Guide to Taxation in Southeast Asia

40、- 2022 | Brunei Tax HighlightsBrunei6.0 征管與合規性要求 Compliance for corporations6.1 納稅年度日歷年度。6.2 合并申報 不允許合并申報。各企業皆必分別遞交納稅申報表。6.3 申報要求可使用電子申報系統（STARS）。申報的截止日期為納稅期后一年的6月30日。預估應課稅收入的預付稅必須在公司財政年度結束后的三個月內繳納。6.4 處罰 未成功申報者將1萬文萊元的罰款或監禁12個月。6.5 裁決 不允許預先裁定。6.1 Tax yearCalendar year.6.2 Consolidated returnsConsoli

41、dated returns are not permitted; each company must file a separate return.6.3 Filing requirementsAn 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

42、 the companys financial year end.6.4 PenaltiesA fine of BN$10,000 and imprisonment for 12 months may be imposed for failure to file.6.5 RulingsAdvance rulings are not granted.17東南亞稅收指南2022 | 文萊稅務重點Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei7.0 個人稅 Personal taxation7.1 征稅

43、原則雖然所得稅法規定了個人所得應課稅，但根據所得稅法附表二，此類所得免稅。7.2 居民納稅人個人居住在文萊，并且在上一個課稅年在文萊實際居住或從事工作183天或以上（不包括公司董事），則他/她為居民納稅人。7.3 申報主體 無7.4 應納稅所得額無7.5 資本利得文萊不對資本利得征稅。7.6 扣除與減免無7.7 稅率請參閱“征稅原則”。支付予非納稅居民董事的報酬須繳納10%的預提稅。7.1 BasisAlthough the Income Tax Act provides for the taxation of income derived by individuals, such incom

44、e is exempt from tax under the second schedule of the act.7.2 ResidenceAn individual is resident if he/she resides in Brunei and is physically present or exercises an employment (other than as a director of a company) in Brunei for 183 days or more in the preceding year of assessment.7.3 Filing stat

45、usNo7.4 Taxable incomeNo7.5 Capital gainsBrunei does not tax capital gains.7.6 Deductions and allowancesNo7.7 RatesSee above under “Basis.” Remuneration paid to a nonresident director is subject to a 10 percent withholding tax.18東南亞稅收指南2022 | 文萊稅務重點Guide to Taxation in Southeast Asia - 2022 | Brunei

46、 Tax HighlightsBrunei8.0 對個人征收的其他稅項 Other taxes on individuals8.1 資本稅無8.2 印花稅印花稅將按固定稅率或從價稅率對各種商業憑證文件進行征稅。8.3 資本取得稅無8.4 不動產稅盡管不對物業征稅，但位于斯里巴加灣市的建筑物須要繳交12%的建筑稅。8.5 繼承稅/遺產稅無8.6 凈財富/凈值稅無8.7 社會保障雇主必須向雇員信托基金繳納當地雇員工資的5%。另外還需要3.5%的補充供款養老金。8.1 Capital dutyNo8.2 Stamp dutyStamp duties are levied at fixed or ad

47、 valorem rates on various business documents.8.3 Capital acquisitions taxNo8.4 Real property taxAlthough no taxes are levied on property, a 12 percent building tax is levied on buildings located in Bandar Seri Begawan.8.5 Inheritance/estate taxNo8.6 Net wealth/net worth taxNo8.7 Social securityLocal

48、 employees are required to contribute 5 percent of wages to the Employees Trust Fund, and a 3.5 percent contribution to the Supplemental Contributory Pension.19東南亞稅收指南2022 | 文萊稅務重點Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei9.0 征管與合規性要求 Compliance for individuals9.1 納稅年度日

49、歷年度。9.2 申報繳納無9.3 罰款 無9.1 Tax yearCalendar year.9.2 Filing and paymentNo9.3 PenaltiesNo20東南亞稅收指南2022 | 文萊稅務重點Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei10.0 增值稅 Value added tax10.1 應稅交易文萊并無增值稅或銷售稅。10.2 稅率無10.3 登記無10.4 申報繳納無10.1 Taxable transactionsBrunei does not have a V

50、AT or sales tax.10.2 RatesNo10.3 RegistrationNo10.4 Filing and paymentNo21東南亞稅收指南2022 | 文萊稅務重點Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei11.0 稅法體系 Source of tax law11.1 稅法體系 所得稅法案（第35號）、所得稅（石油）法案（第119條）、印花稅法案（第34號）11.2 稅收協定文萊擁有19項稅收協定。11.3 稅務機關稅務部門隸屬財政與經濟部。11.1 Source of