东南亚税收指南 - 2023Guide to Taxation in Southeast Asia - 2023 共识、相关、可靠 Reach, relevance and reliability
02东南亚税收指南—2023Guide to Taxation in Southeast Asia - 2023
031 引言 03 Introduction 2 东南亚中国服务部税务领导人 04 CSG Tax Leaders in SEA 3 文莱 05 Brunei 4 柬埔寨 19 Cambodia 5 印度尼西亚 39 Indonesia 6 老挝 63 Laos 7 马来西亚 81 Malaysia 8 缅甸 99 Myanmar 9 菲律宾 118 Philippines 10 新加坡 137 Singapore 11 泰国 165 Thailand 12 越南 187 Vietnam 目录Contents东南亚税收指南—2023 | 目录Guide to Taxation in Southeast Asia - 2023 | Contents
04东南亚税收指南—2023 | 引言Guide to Taxation in Southeast Asia - 2023 | Introduction欢迎阅读第五版《东南亚税收指南》。地缘政治、高通胀和高利率、供应链中断及新冠疫情等多重因素叠加，导致全球经济复苏步伐放缓。2023年，随着各国边境重开和经济活动重启，东盟也将奋勇前进。企业的商业活动日益活跃并将恢复到疫情前水平，推动东盟经济强劲复苏，进而吸引更多外国直接投资。中国与东盟互为最大贸易伙伴和重要的投资合作伙伴。2023年东盟经济将继续向好发展，中国和东盟双边贸易有望取得重大新进展。值得关注的是，税收仍是中国投资者投资东盟需要考虑的关键因素。近年来，税收治理已成为商业机构的重要考量因素，特别是在税收透明度和税收合规领域。在全球范围内，许多税务机关已在税务改革的基础上进行全球税务重设，企业则必须应对更严格的税务合规要求。这些变化为中资企业出海东盟带来挑战。这本最新的指南为您带来了东盟十个国家的最新投资和税收见解。感谢您对本指南一如既往的支持。我希望本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，请与我们各国的中国服务部领导人联系。Welcome to the fifth edition of the Guide to Taxation in Southeast Asia.Geopolitics, high inflation and interest rates, supply chain disruptions and the ongoing global pandemic have slowed the pace of global economic recovery. With the reopening of borders and economies of various countries, 2023 is set to see the ASEAN region forging ahead. Businesses are expected to raise their business activities to pre-pandemic levels, driving a robust economic recovery, and subsequently attract more foreign direct investors. The ASEAN region and China are each other’s largest trading partners as well as essential investment partners. The ASEAN economy will continue to make strong progress in 2023, with bilateral trade expected to achieve even greater heights. An important point to note is that taxation will continue to be a key factor to consider for Chinese investors looking to invest in this region. In recent years, tax governance has become a key consideration for business organisations, especially in the areas of tax transparency and tax compliance. Globally, many tax authorities have mandated a global tax reset, underpinned by tax reforms, resulting in companies having to contend with a much higher compliance requirement. These changes may pose challenges for Chinese companies investing in the ASEAN region. This guide contains the latest investment and tax insights of all ten countries in the ASEAN region.Thank you for your continuous support. I hope you find this guide helpful an...
