2025年东南亚税收指南

共识、相关、可靠Reach, relevance and reliability 东南亚税收指南—2025Guide to Taxation in Southeast Asia - 2025 目录Contents 1引言04Introduction2东南亚中国服务部税务领导人05CSG Tax Leaders in SEA3文莱06Brunei4柬埔寨20Cambodia5印度尼西亚41Indonesia6老挝66Laos7马来西亚83Malaysia8缅甸109Myanmar9菲律宾128Philippines10新加坡147Singapore11泰国175Thailand12越南197Vietnam 引言Introduction 欢迎阅读《2025年东南亚税收指南》 在全球经济复苏、贸易紧张加剧、通胀压力犹存及地缘政治不确定性上升的背景下，东盟经济依然展现出强劲韧性和增长潜力。作为中资企业“走出去”的重要目的地，东南亚凭借区位优势、人口红利及经济活力，吸引全球投资，并在全球产业链重构中发挥关键作用。 东盟已连续多年稳居中国第一大贸易伙伴。2024年，中国-东盟贸易总值达6.99万亿元人民币，同比增长9.0%，占中国外贸总值15.9%。中资企业将在东盟市场拓展布局，共同应对全球经济不确定性，推动可持续发展，实现更高水平的互利共赢。 随着亚太区域经济一体化加速，中资企业加快布局东南亚，尤其在数字科技、绿色能源及智慧城市等领域。《区域全面经济伙伴关系协定》（RCEP）的全面生效进一步推动区域贸易投资自由化，降低关税、优化原产地规则，并简化投资，为企业拓展东盟市场提供更稳定、透明的营商环境。 国际税收体系迎来重大变革。OECD”支柱二”全球最低税率规则的推行，促使东盟国家调整税收政策，传统依赖税收激励吸引外资的模式面临挑战。新税制要求企业优化跨境投资架构，调整利润分配模式，在提升竞争力的同时降低税务合规风险。如何精准把握东盟各国的税收与监管环境，制定最优投资战略，已成为中资企业在该区域持续增长的核心议题。 本指南汇集东盟十国最新投资及税务政策解析，助力企业有效应对税务挑战，抓住发展机遇。 感谢您对本指南一如既往的支持。如需了解更多信息或税务建议，欢迎联系各国中国服务部领导人。 Welcome to the 2025 edition of the Guide to Taxation in Southeast Asia Amid global economic recovery, escalating trade tensions, persistent inflationary pressures, and risinggeopolitical uncertainties, the ASEAN economy continues to demonstrate strong resilience and growthpotential. As a key destination for Chinese enterprises expanding overseas, Southeast Asia attracts globalinvestment with its strategic location, demographic advantages, and economic dynamism, playing a crucialrole in the restructuring of global supply chains. ASEAN has remained China’s largest trading partner for several consecutive years. In 2024, totaltrade between China and ASEAN reached RMB 6.99 trillion, reflecting a 9.0% year-on-year growth andaccounting for 15.9% of China’s total foreign trade. Chinese enterprises are expected to further expandtheir presence in the ASEAN market, collectively navigating global economic uncertainties, advancingsustainable development, and achieving higher levels of mutual benefit and win-win outcomes. With accelerated economic integration in the Asia-Pacific region, Chinese enterprises are increasinglyexpanding into Southeast Asia, particularly in digital technology, green energy, and smart cities etc. The fullimplementation of the RCEP further promotes trade and investment liberalization in the region, reducingtariffs, optimizing rules of origin, and simplifying investment. This provides businesses with a more stableand transparent business environment to expand in the ASEAN market. The international tax landscape is undergoing significant transformation. The introduction of the OECDPillar Two global minimum tax rule is prompting ASEAN countries to adjust their tax policies, challengingthe traditional reliance on tax incentives to attract foreign investment. Under the new tax framework,enterprises must optimize cross-border investment structures and adjust profit allocation strategies toenhance competitiveness while mitigating tax compliance risks. Understanding the tax and regulatoryenvironment of each country and formulating the optimal investment strategy has become a key focus forChinese enterprises seeking long-term growth in the region. This guide provides the latest insights into investment and tax policies across the ten countries in theASEAN region, helping enterprises navigate tax challenges and seize development opportunities. Thank you for your continuous support. If you would like more information, please reach out to any ofChinese Services Group members. 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 目录Contents 1.0投资基本情况 Investment basics09 1.1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 entities 10 2.0企业税 Corporate taxation 2.1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 Incentives 13 3.0预提税 Withholding tax 3.1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 tax 4.0对企业征收的其它税项 Other taxes on corporations 144.1资本税 Capital duty 4.2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 duty4.6转让税 Transfer tax4.7其他 Other 15 5.0反避税规则 Anti-avoidance rules 5.1转让定价 Transfer pricing5.2资本弱化 Thin capitalisation5.3受控外国公司 Controlled foreign companies 东南亚税收指南—2025| 文莱税务重点Guide to Taxation in Southeast Asia - 2025| Brunei Tax Highlights 5.4信息披露要求 Disclosure requirements5.5其他 Other 6.0征管与合规性要求 Compliance for corporations 16 6.1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 Rulings 7.0个人税 Individual taxation17 7.1征税原则 Basis7.2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 Rates