2022东南亚税收指南

目录 Contents 1引言 Introduction 2东南亚中国服务部税务领导人 CSG Tax Leaders in SEA 3文莱 Brunei 4柬埔寨 Cambodia 5印度尼西亚 Indonesia 6老挝 Laos 7马来西亚 Malaysia 8缅甸 Myanmar 9菲律宾 Philippines 10新加坡 Singapore 11泰国 Thailand 12越南 Vietnam 引言 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. 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 companies 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 investment 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 Chinese 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 Services Group Leader 德勤东南亚中国服务部税务领导人Deloitte SEA CSG Tax Leaders 文莱税务重点 Brunei Tax Highlights 目录 Contents 1.0投资基本情况 Investment basics 1.1货币 Currency 1.2外汇管制 Foreign exchange control 1.3会计原则/财务报表 Accounting principles/financial statements 1.4主要商业实体 Principal business entities 2.1居民纳税人 Residence 2.2征税原则 Basis 2.3应纳税所得 Taxable income 2.4股息、红利征税 Taxation of dividends 2.5资本利得 Capital gains 2.6亏损 Losses 2.7税率 Rate 2.8附加税 Surtax 2.9替代性最低税 Alternative minimum tax 2.10境外税收抵免 Foreign tax credit 2.11参股免税 Participation exemption 2.12控股公司特殊规定 Holding company regime 2.13税务优惠 Incentives 3.1股息 Dividends 3.2利息 Interest 3.3特许权使用费 Royalties 3.4技术服务费 Technical service fees 3.5分公司利润汇出税 Branch remittance tax 4.0对企业征收的其它税项 Other taxes on corporations 4.1资本税 Capital duty 4.2薪酬税 Payroll tax 4.3不动产税 Real property tax 4.4社会保障 Social security 4.5印花税 Stamp duty 4.6转让税 Transfer tax 4.7其他 Other 5.1转让定价 Transfer pricing 5.2资本弱化 Thin capitalisation 5.3受控外国公司 Controlled foreign companies 5.4信息披露要求 Disclosure requirements 5.5其他 Other 6.0征管与合规性要求 Compliance for corporations 6.1纳税年度 Tax year 6.2合并申报 Consolidated returns 6.3申报要求 Filing requirements 6.4处罚 Penalties 6.5裁决 Rulings 7.0个人税 Personal taxation 7.1征税原则 Basis 7.2居民纳税人 Residence 7.3申报主体 Filing status 7.4应纳税所得额 Taxable income 7.5资本利得 Capital gains 7.6扣除与减免 Deductions and allowances 7.7税率 Rates 8.1资本税 Capital duty 8.2印花税 Stamp duty 8.3资本取得税 Capital acquisitions tax 8.4不动产税 Real property tax 8.5继承税/遗产税 Inheritance/estate tax 8.6净财富/净值税 Net wealth/net worth tax 8.7社会保障 Social security 9.0征管与合规性要求 Compliance for individuals 9.1纳税年度 Tax year 9.2申报缴纳 Filing and payment 9.3罚款 Penalties 10.0增值税 Value added tax 10.1应税交易 Taxable transactions 10.2税率 Rates 10.3登记 Registration 10.4申报缴纳 Filing and payment 11.0税法体系 Source of tax law 11.1税法体系 Source of tax law 11.2税收协定 Tax treaties 11.3税务机关 Tax authorities 1.0投资基本情况Investment basics 1.1 货币 1.1 Currency 文莱元（BN$）。 Brunei dollar (BN$). 1.2 外汇管制 1.2 Foreign exchange control 尽管文莱监督外汇的交易及流 There are no foreign exchange controls in Brunei 动，但文莱并没有外汇管制。 Darussalam, although exchanges and movements of 允许非居民开立银行账户，且 currency are monitored. Nonresident bank accounts are 不限制非居民的借款。 permitted, and there are no restrictions on borrowing by nonresidents. 1.3 会计原则/财务报表 公共利益实体须遵守国际财务 1.3 Accounting principles/financial statements 报告准则。非公共利益实体必 IFRS is required for public interest entities. Non-public 须遵守文莱非公共利益实体会 interest entities must comply with Brunei Darussalam 计准则（BDAS）。 Accounting Standards for Non-PIEs (BDAS). 1.4 主要商业实体 1.4 Principal business entities 包括公众/私人有限公司，合伙 These are the public/private limited company, 企业，独资企业和外国公司的 partnership, sole proprietorship and branch of a foreign 分支机构。外国公司在文莱设 company. A foreign company must register with the 立营业点或在文莱展开业务之 Registrar of Companies before establishing a place of 前，必须向公司注册局注册。 business or commencing carrying on business in Brunei. 2.0企业税 Corporate taxation 2.1 居民纳税人 2.1 Residence 对业务的管理和控制在文莱 A company is resident in Brunei if it is managed a