德勤-东南亚税收指南：东盟十国，抢滩登陆投资沃土-2019.8-228页.pdf

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 7 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 investors. 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 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 to 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 tax leaders should you require any more detailed information in respect to any of the countries listed herein. 诚挚 Sincerely余永平 Yee Wing Peng德勤东南亚中国服务部领导人 Deloitte Southeast Asia Chinese Services Group Leader引言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 5880chenlim@deloitte.com 柬埔寨 CambodiaKimsroy Chhiv+855 23 963 701kchhiv@deloitte.com 印度尼西亚Indonesia John Lauwrenz+62 21 5081 9100jlauwrenz@deloitte.com 老挝 Laos卢俊杰Anthony Visate Loh+66 2034 0112aloh@deloitte.com 马来西亚 Malaysia谭丽君Tham Lih Jiun+60 3 7610 8875ljtham@deloitte.com 缅甸 MyanmarAye Cho +95 1230 7364aycho@deloitte.com 菲律宾 PhilippinesSenen Quizon+95 1230 7364smquizon@deloitte.com新加坡 Singapore李忠兴Lee Tiong Heng +65 6216 3262thlee@deloitte.com 泰国Thailand卢俊杰Anthony Visate Loh+66 2034 0112aloh@deloitte.com 越南 Vietnam裴玉俊Tuan Bui+84 24 7105 0021tbui@deloitte.com 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 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 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 - 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 Personal 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 property tax8.5 继承税/遗产税 Inheritance/estate tax8.6 净财富/净值税 Net wealth/net worth tax8.7 社会保障 Social security9.0 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...