2025年东南亚税收指南

东南亚税收指南2025GuidetoTaxationinSoutheastAsia2025 共识、相关、可靠 Reachrelevanceandreliability 东南亚税收指南2025 GuidetoTaxationinSoutheastAsia2025 目录 Contents 东南亚税收指南2025目录 GuidetoTaxationinSoutheastAsia2025Contents 1引言04 Introduction 2东南亚中国服务部税务领导人05 CSGTaxLeadersinSEA 3文莱06 Brunei 4柬埔寨20 Cambodia 5印度尼西亚41 Indonesia 6老挝66 Laos 7马来西亚83 Malaysia 8缅甸109 Myanmar 9菲律宾128 Philippines 10新加坡147 Singapore 11泰国175 Thailand 12越南197 Vietnam 东南亚税收指南2025引言 GuidetoTaxationinSoutheastAsia2025Introduction 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699万亿元人民币，同比增长90，占中国外贸总值159。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。 Welcometothe2025editionoftheGuidetoTaxationinSoutheastAsia AmidglobaleconomicrecoveryescalatingtradetensionspersistentinflationarypressuresandrisinggeopoliticaluncertaintiestheASEANeconomycontinuestodemonstratestrongresilienceandgrowthpotentialAsakeydestinationforChineseenterprisesexpandingoverseasSoutheastAsiaattractsglobalinvestmentwithitsstrategiclocationdemographicadvantagesandeconomicdynamismplayingacrucialroleintherestructuringofglobalsupplychains ASEANhasremainedChina’slargesttradingpartnerforseveralconsecutiveyearsIn2024total tradebetweenChinaandASEANreachedRMB699trillionreflectinga90yearonyeargrowthandaccountingfor159ofChina’stotalforeigntradeChineseenterprisesareexpectedtofurtherexpandtheirpresenceintheASEANmarketcollectivelynavigatingglobaleconomicuncertaintiesadvancingsustainabledevelopmentandachievinghigherlevelsofmutualbenefitandwinwinoutcomes WithacceleratedeconomicintegrationintheAsiaPacificregionChineseenterprisesareincreasinglyexpandingintoSoutheastAsiaparticularlyindigitaltechnologygreenenergyandsmartcitiesetcThefullimplementationoftheRCEPfurtherpromotestradeandinvestmentliberalizationintheregionreducingtariffsoptimizingrulesoforiginandsimplifyinginvestmentThisprovidesbusinesseswithamorestableandtransparentbusinessenvironmenttoexpandintheASEANmarket TheinternationaltaxlandscapeisundergoingsignificanttransformationTheintroductionoftheOECDPillarTwoglobalminimumtaxruleispromptingASEANcountriestoadjusttheirtaxpolicieschallengingthetraditionalrelianceontaxincentivestoattractforeigninvestmentUnderthenewtaxframeworkenterprisesmustoptimizecrossborderinvestmentstructuresandadjustprofitallocationstrategiestoenhancecompetitivenesswhilemitigatingtaxcompliancerisksUnderstandingthetaxandregulatoryenvironmentofeachcountryandformulatingtheoptimalinvestmentstrategyhasbecomeakeyfocusforChineseenterprisesseekinglongtermgrowthintheregion ThisguideprovidesthelatestinsightsintoinvestmentandtaxpoliciesacrossthetencountriesintheASEANregionhelpingenterprisesnavigatetaxchallengesandseizedevelopmentopportunities ThankyouforyourcontinuoussupportIfyouwouldlikemoreinformationpleasereachouttoanyofChineseServicesGroupmembers 诚挚Sincerely 余永平 YeeWingPeng 德勤东南亚中国服务部领导人 DeloitteSoutheastAsiaChineseServicesGroupLeader 04 东南亚税收指南2025德勤东南亚中国服务部税务领导人 GuidetoTaxationinSoutheastAsia2025DeloitteSEACSGTaxLeaders 德勤东南亚中国服务部税务领导人 DeloitteSEACSGTaxLeaders 国家Country 名字Name 电话Phone 电邮Email 文莱Brunei 林清伟LimChengWei 6732225880 chenlimdeloittecom 柬埔寨Cambodia KimsroyChhiv 85523963701 kchhivdeloittecom 印度尼西亚Indonesia JohnLauwrenz 622150819100 jlauwrenzdeloittecom 老挝Laos 蔡康平ChuaKongPing 6620340188 kchuadeloittecom 马来西亚Malaysia 谭丽君ThamLihJiun 60376108875 ljthamdeloittecom 缅甸Myanmar AyeCho 959944206766 aychodeloittecom 菲律宾Philippines SenenQuizon 63288571569 smquizondeloittecom 新加坡Singapore 李忠兴LeeTiongHeng 6562163262 thleedeloittecom 泰国Thailand 蔡康平ChuaKongPing 6620340188 kchuadeloittecom 越南Vietnam 裴玉俊TuanBui 842471050021 tbuideloittecom 05 目录 Contents 10投资基本情况Investmentbasics09 11货币Currency 12外汇管制Foreignexchangecontrol 13会计原则财务报表Accountingprinciplesfinancialstatements 14主要商业实体Principalbusinessentities 20企业税Corporatetaxation10 21居民纳税人Residence 22征税原则Basis 23应纳税所得Taxableincome 24股息、红利征税Taxationofdividends 25资本利得Capitalgains 26亏损Losses 27税率Rate 28附加税Surtax 29替代性最低税Alternativeminimumtax 210境外税收抵免Foreigntaxcredit 211参股免税Participationexemption 212控股公司特殊规定Holdingcompanyregime 213税务优惠Incentives 30预提税Withholdingtax13 31股息Dividends 32利息Interest 33特许权使用费Royalties 34技术服务费Technicalservicefees 35分公司利润汇出税Branchremittancetax 40对企业征收的其它税项Othertaxesoncorporations14 41资本税Capitalduty 42薪酬税Payrolltax 43不动产税Realpropertytax 44社会保障Socialsecurity 45印花税Stampduty 46转让税Transfertax 47其他Other 50反避税规则Antiavoidancerules15 51转让定价Transferpricing 52资本弱化Thincapitalisation 53受控外国公司Controlledforeigncompanies 54信息披露要求Disclosurerequirements 55其他Other 60征管与合规性要求Complian