1、东南亚税收指南 - 2022Guide to Taxation in Southeast Asia - 2022 共识、相关、可靠 Reach, relevance and reliability1 引言 04 Introduction 2 东南亚中国服务部税务领导人 05 CSG Tax Leaders in SEA 3 文莱 06 Brunei 4 柬埔寨 22 Cambodia 5 印度尼西亚 43 Indonesia 6 老挝 68 Laos 7 马来西亚 87 Malaysia 8 缅甸 106 Myanmar 9 菲律宾 126 Philippines 10 新加坡 146 Sin

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

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

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

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

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

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.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

8、 Services Group Leader引言 Introduction05东南亚税收指南2022 | 德勤东南亚中国服务部税务领导人Guide to Taxation in Southeast Asia - 2022 | Deloitte SEA CSG Tax Leaders德勤东南亚中国服务部税务领导人 Deloitte SEA CSG Tax Leaders国家 Country名字 Name电话 Phone电邮 Email文莱 林清伟Brunei Lim Cheng Wei+673 222 柬埔寨 CambodiaKimsroy Chhiv+855 23 963 印度尼西亚Indon

9、esia John Lauwrenz+62 21 5081 老挝 卢俊杰LaosAnthony Visate Loh+66 2034 马来西亚 谭丽君MalaysiaTham Lih Jiun+60 3 7610 缅甸 MyanmarAye Cho +95 1230 菲律宾 PhilippinesSenen Quizon+63 2 8 857 新加坡 李忠兴SingaporeLee Tiong Heng +65 6216 泰国卢俊杰ThailandAnthony Visate Loh+66 2034 越南 裴玉俊VietnamTuan Bui+84 24 7105 文莱税务重点 Brunei

10、Tax Highlights07东南亚税收指南2022 | 文莱税务重点Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei目录Contents1.0 投资基本情况 Investment basics 091.1 货币 Currency1.2 外汇管制 Foreign exchange control1.3 会计原则/财务报表 Accounting principles/financial statements1.4 主要商业实体 Principal business entities2.0 企业税 C

11、orporate taxation 102.1 居民纳税人 Residence2.2 征税原则 Basis2.3 应纳税所得 Taxable income2.4 股息、红利征税 Taxation of dividends2.5 资本利得 Capital gains2.6 亏损 Losses2.7 税率 Rate2.8 附加税 Surtax2.9 替代性最低税 Alternative minimum tax2.10 境外税收抵免 Foreign tax credit2.11 参股免税 Participation exemption2.12 控股公司特殊规定 Holding company reg

12、ime2.13 税务优惠 Incentives3.0 预提税 Withholding tax 133.1 股息 Dividends3.2 利息 Interest3.3 特许权使用费 Royalties3.4 技术服务费 Technical service fees3.5 分公司利润汇出税 Branch remittance tax4.0 对企业征收的其它税项 Other taxes on corporations 144.1 资本税 Capital duty4.2 薪酬税 Payroll tax4.3 不动产税 Real property tax4.4 社会保障 Social security

13、4.5 印花税 Stamp duty 4.6 转让税 Transfer tax4.7 其他 Other5.0 反避税规则 Anti-avoidance rules 155.1 转让定价 Transfer pricing5.2 资本弱化 Thin capitalisation5.3 受控外国公司 Controlled foreign companies 08东南亚税收指南2022 | 文莱税务重点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 征管与合规性要求 Compliance for corporations 166.1 纳税年度 Tax year6.2 合并申报 Consolidated returns6.3 申报要求 Filing requirements6.4 处罚 Penalties6.5 裁决 Rulings7.0 个人税 Personal taxation 177.1 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

15、除与减免 Deductions and allowances7.7 税率 Rates8.0 对个人征收的其他税项 Other taxes on individuals 188.1 资本税 Capital duty8.2 印花税 Stamp duty8.3 资本取得税 Capital acquisitions tax8.4 不动产税 Real property tax8.5 继承税/遗产税 Inheritance/estate tax8.6 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 Complianc

16、e for individuals 199.1 纳税年度 Tax year9.2 申报缴纳 Filing and payment9.3 罚款 Penalties10.0 增值税 Value added tax 2010.1 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 2111.1 税法体系 Source of tax law11.2 税收协定 Tax treaties11.3 税务机关 Tax authoriti

17、es09东南亚税收指南2022 | 文莱税务重点Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei1.0 投资基本情况 Investment basics1.1 货币文莱元（BN$）。1.2 外汇管制 尽管文莱监督外汇的交易及流动，但文莱并没有外汇管制。允许非居民开立银行账户，且不限制非居民的借款。1.3 会计原则/财务报表 公共利益实体须遵守国际财务报告准则。非公共利益实体必须遵守文莱非公共利益实体会计准则（BDAS）。1.4 主要商业实体包括公众/私人有限公司，合伙企业，独资企业和外国公司的分支机

18、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 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东南亚税收指南2022 | 文莱税务重点Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrun

21、ei2.0 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 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东南亚税收指南2022 | 文莱税务重点Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei2.6 亏损亏损可在自发生亏损年度后连续不超过6年内向后结转但不得向以前年度追溯调整。2.7

25、 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。对于 2021 财年，以下受影响商业领域的公司应缴纳的任何税款将适用 50% 的特殊 COVID-19 税收折扣： 旅游; 款待（包括注册的酒店和旅馆； 餐馆和咖啡馆； 和 海空客运服务。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

26、税率的一半征收的应纳税额为限。2.6 LossesLosses may be carried forward for six years but may not be carried back.2.7 RateThe corporate income tax rate is 18.5 percent and is 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东南亚税收指南2022 | 文莱税务重点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 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

31、业公司可能享有税务豁免。特定工资及培训费用可能享有税务抵扣。从事出口业务的公司可选择以1%的固定税率缴纳批准出口税款，代替公司税。13东南亚税收指南2022 | 文莱税务重点Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei3.0 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

32、服务费 技术服务费须缴纳10%预提税。对于科学、技术、工业或商业知识或讯息的使用费须缴纳10%预提税。3.5 分公司利润汇出税无3.1 DividendsBrunei does not levy withholding tax on dividends that have been assessed to tax, regardless 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东南亚税收指南2022 | 文莱税务重点Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei4.0 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

35、金。4.5 印花税 印花税将按固定税率或从价税率对各种商业凭证文件进行征税。4.6 转让税 无4.7 其他支付予非纳税居民董事的报酬及支付予非纳税居民的管理费须缴纳10%的预提税。对于支付予非纳税居民的租金或其他款项以作为使用动产的费用也须缴纳10%的预提税。4.1 Capital DutyNo 4.2 Payroll tax No4.3 Real 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东南亚税收指南202

38、2 | 文莱税务重点Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei5.0 反避税规则 Anti-avoidance rules5.1 转让定价 无5.2 防范资本弱化无5.3 受控外国公司 无5.4 信息披露要求无5.5 其他税务机关可以忽视某些交易和处理，如果他们确信某项业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

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东南亚税收指南2022 | 文莱税务重点Guide to Taxation in Southeast Asia

40、- 2022 | Brunei Tax HighlightsBrunei6.0 征管与合规性要求 Compliance for corporations6.1 纳税年度日历年度。6.2 合并申报 不允许合并申报。各企业皆必分别递交纳税申报表。6.3 申报要求可使用电子申报系统（STARS）。申报的截止日期为纳税期后一年的6月30日。预估应课税收入的预付税必须在公司财政年度结束后的三个月内缴纳。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 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东南亚税收指南2022 | 文莱税务重点Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei7.0 个人税 Personal taxation7.1 征税

43、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7.4 应纳税所得额无7.5 资本利得文莱不对资本利得征税。7.6 扣除与减免无7.7 税率请参阅“征税原则”。支付予非纳税居民董事的报酬须缴纳10%的预提税。7.1 BasisAlthough the Income Tax Act provides for the taxation of income derived by individuals, such 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东南亚税收指南2022 | 文莱税务重点Guide to Taxation in Southeast Asia - 2022 | Brunei

46、 Tax HighlightsBrunei8.0 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

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东南亚税收指南2022 | 文莱税务重点Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei9.0 征管与合规性要求 Compliance for individuals9.1 纳税年度日

49、历年度。9.2 申报缴纳无9.3 罚款 无9.1 Tax yearCalendar year.9.2 Filing and paymentNo9.3 PenaltiesNo20东南亚税收指南2022 | 文莱税务重点Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei10.0 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 V

50、AT or sales tax.10.2 RatesNo10.3 RegistrationNo10.4 Filing and paymentNo21东南亚税收指南2022 | 文莱税务重点Guide to Taxation in Southeast Asia - 2022 | Brunei Tax HighlightsBrunei11.0 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