{"id":10813,"date":"2026-10-07T15:27:43","date_gmt":"2026-10-07T08:27:43","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-10-07T15:28:46","modified_gmt":"2026-10-07T08:28:46","slug":"tax-treaty-indonesia-singapore-holding","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/tax-treaty-indonesia-singapore-holding\/","title":{"rendered":"\u5370\u5c3c\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\uff1a\u63a7\u80a1\u7ed3\u6784\u5982\u4f55\u4fdd\u62a4\u5229\u6da6"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u6839\u636e\u5370\u5c3c\u4e0e\u65b0\u52a0\u5761\u4e4b\u95f4\u7684\u7a0e\u6536\u534f\u5b9a\uff0c\u5f53\u65b0\u52a0\u5761\u516c\u53f8\u6301\u6709\u5370\u5c3c\u516c\u53f8\u81f3\u5c1125%\u7684\u80a1\u4efd\u65f6\uff0c\u65b0\u52a0\u5761\u516c\u53f8\u53ef\u4eab\u53d7\u80a1\u606f\u9884\u63d0\u7a0e\u4ece20%\u964d\u81f310%\u7684\u4f18\u60e0\u3002\u672c\u6307\u5357\u65e8\u5728\u5e2e\u52a9\u9996\u5e2d\u8d22\u52a1\u5b98\u3001\u7a0e\u52a1\u603b\u76d1\u548c\u8d22\u52a1\u4e3b\u7ba1\u8bbe\u8ba1\u6216\u5ba1\u6838\u80a1\u6743\u7ed3\u6784\uff0c\u4ee5\u4fbf\u5728\u652f\u4ed8\u80a1\u606f\u524d\u8fdb\u884c\u8bc4\u4f30\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u5370\u5c3c\u4e0e\u65b0\u52a0\u5761\u4e4b\u95f4\u7684\u7a0e\u6536\u534f\u5b9a\uff0c\u7a0e\u7387\u672c\u8eab\u5f88\u5c11\u6210\u4e3a\u95ee\u9898\u3002\u6839\u636e\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3\uff08Business Hub Asia\uff09\u7684\u7ecf\u9a8c\uff0c\u7533\u62a5\u5931\u8d25\u5f80\u5f80\u662f\u56e0\u4e3a\u6587\u4ef6\u548c\u884c\u4e3a\u95ee\u9898\uff1a\u4f8b\u5982\u8868\u683c\u683c\u5f0f\u9519\u8bef\u3001\u65b0\u52a0\u5761\u516c\u53f8\u7531\u540d\u4e49\u8463\u4e8b\u7ba1\u7406\uff0c\u6216\u8005\u80a1\u606f\u5728\u51e0\u5929\u5185\u76f4\u63a5\u8f6c\u7ed9\u6bcd\u516c\u53f8\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9605\u8bfb\u4e4b\u540e\uff0c\u8d22\u52a1\u56e2\u961f\u53ef\u4ee5\u5224\u65ad\u54ea\u4e9b\u6761\u7ea6\u6761\u4ef6\u9002\u7528\uff0c\u8bc6\u522b\u7a0e\u52a1\u603b\u5c40 (DGT) \u5173\u6ce8\u7684\u5371\u9669\u4fe1\u53f7\uff0c\u5e76\u51b3\u5b9a\u65b0\u52a0\u5761\u63a7\u80a1\u516c\u53f8\u662f\u5426\u5177\u6709\u5370\u5c3c\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\u6240\u8981\u6c42\u7684\u5b9e\u8d28\u4ef7\u503c\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8282\u7701\u7684\u8d39\u7528\u662f\u6587\u4ef6\u4e0a\u7684\u7ed3\u679c\uff0c\u800c\u975e\u7ed3\u6784\u6027\u6743\u5229\u3002\u6839\u636e2025\u5e74\u7b2c112\u53f7\u8d22\u653f\u90e8\u957f\u6761\u4f8b\uff0c\u5370\u5c3c\u4ed8\u6b3e\u65b9\u5fc5\u987b\u5728\u4ed8\u6b3e\u65f6\u6301\u6709\u6709\u6548\u51ed\u8bc1\uff0c\u5426\u5219\u9ed8\u8ba4\u9002\u752820%\u7a0e\u7387\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4ec0\u4e48\u662f\u5370\u5c3c-\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\uff1f\u4e3a\u4ec0\u4e48\u63a7\u80a1\u516c\u53f8\u4f1a\u4f7f\u7528\u5b83\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u4e0e\u65b0\u52a0\u5761\u4e4b\u95f4\u7684\u7a0e\u6536\u534f\u5b9a\u662f\u4e8e 2020 \u5e74 2 \u6708 4 \u65e5\u7b7e\u7f72\u7684\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a (DTA)\uff0c\u8be5\u534f\u5b9a\u81ea 2022 \u5e74 1 \u6708 1 \u65e5\u8d77\u751f\u6548\u3002\u8be5\u534f\u5b9a\u964d\u4f4e\u4e86\u65b0\u52a0\u5761\u6536\u6b3e\u4eba\uff08\u65b0\u52a0\u5761\u5c45\u6c11\u3001\u53d7\u76ca\u6240\u6709\u4eba\u4e14\u672a\u6ee5\u7528\u8be5\u534f\u5b9a\uff09\u6536\u5230\u7684\u80a1\u606f\u3001\u5229\u606f\u548c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u5370\u5c3c\u9884\u63d0\u7a0e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e2a\u7b80\u5355\u7684\u4f8b\u5b50\u5c31\u80fd\u8bf4\u660e\u5176\u4e2d\u7684\u5229\u5bb3\u5173\u7cfb\u3002\u4e00\u5bb6\u5370\u5c3c\u5b50\u516c\u53f8\u5411\u5176\u5916\u56fd\u6bcd\u516c\u53f8\u652f\u4ed8\u4e86100\u4e07\u7f8e\u5143\u7684\u80a1\u606f\u3002\u7531\u4e8e\u6ca1\u6709\u7a0e\u6536\u534f\u5b9a\uff0c\u5370\u5c3c\u6839\u636e1983\u5e74\u7b2c7\u53f7\u6240\u5f97\u7a0e\u6cd5\u7b2c26\u6761\u7684\u89c4\u5b9a\uff0c\u9884\u626320%\u7a0e\u6b3e\uff0c\u56e0\u6b6420\u4e07\u7f8e\u5143\u5c06\u7559\u5728\u5370\u5c3c\u7a0e\u52a1\u673a\u5173\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u5370\u5c3c-\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\uff0c\u5982\u679c\u80a1\u606f\u6c47\u81f3\u7b26\u5408\u6761\u4ef6\u7684\u65b0\u52a0\u5761\u63a7\u80a1\u516c\u53f8\uff0c\u5219\u53ef\u4eab\u53d710%\u9884\u6263\u7a0e\u3002\u8fd9\u6837\uff0c\u6bcf\u652f\u4ed8100\u4e07\u7f8e\u5143\u80a1\u606f\uff0c\u6bcf\u5e74\u53ef\u8282\u770110\u4e07\u7f8e\u5143\u7684\u7a0e\u6b3e\u3002\u6b63\u56e0\u5982\u6b64\uff0c\u8bb8\u591a\u533a\u57df\u6027\u96c6\u56e2\u4f1a\u5728\u5176\u5370\u5c3c\u4e1a\u52a1\u4e4b\u4e0a\u8bbe\u7acb\u65b0\u52a0\u5761\u63a7\u80a1\u516c\u53f8\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u79cd\u6a21\u5f0f\u5f88\u5e38\u89c1\u3002\u6295\u8d44\u90e8\u957f\u62a5\u544a\u8bf4 <a href=\"https:\/\/setkab.go.id\/i0wk\" target=\"_blank\" rel=\"noopener\">\u65b0\u52a0\u5761\u9884\u8ba12025\u5e74\u7b2c\u4e00\u5b63\u5ea6\u5c06\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u6295\u8d4446\u4ebf\u7f8e\u5143\u3002<\/a> \u5e76\u8868\u793a\u65b0\u52a0\u5761\u5df2\u7ecf\u9886\u5148\u5341\u5e74\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6295\u8d44\u90e8\u6570\u636e\u663e\u793a <a href=\"https:\/\/databoks.katadata.co.id\/en\/economics-macro\/statistics\/696d7cb740188\/top-5-foreign-investor-countries-in-indonesia-2025-singapore-dominates\" target=\"_blank\" rel=\"noopener\">\u65b0\u52a0\u5761\u57282025\u5e74\u5b9e\u73b0\u7684\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u989d\u4e2d\u5360\u6bd4\u5c06\u8fbe\u523030.11\u4e07\u4ebf\u82f1\u9551\u3002<\/a>. \u5f88\u5c11\u6709\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f96\u533a\u80fd\u4e0e\u4e4b\u5ab2\u7f8e\uff0c\u56e0\u6b64\u5927\u591a\u6570\u8d22\u52a1\u56e2\u961f\u8fdf\u65e9\u90fd\u4f1a\u9075\u5b88\u5370\u5c3c\u548c\u65b0\u52a0\u5761\u4e4b\u95f4\u7684\u7a0e\u6536\u534f\u5b9a\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\u8282\u7701\u7a0e\u6b3e\u5e76\u975e\u5fc5\u7136\u3002\u5982\u679c\u6587\u4ef6\u63d0\u4ea4\u903e\u671f\u3001\u63a7\u80a1\u516c\u53f8\u7f3a\u4e4f\u5b9e\u8d28\u5185\u5bb9\uff0c\u6216\u8005\u7ed3\u6784\u770b\u8d77\u6765\u50cf\u662f\u4e00\u4e2a\u7a7a\u58f3\u516c\u53f8\uff0c\u6cd5\u56fd\u603b\u68c0\u5bdf\u957f\u529e\u516c\u5ba4\uff08DGT\uff09\u901a\u5e38\u4f1a\u62d2\u7edd\u7ed9\u4e88\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business Hub Asia \u5982\u4f55\u63d0\u4f9b\u5e2e\u52a9\uff1a<\/strong> \u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3\u901a\u5e38\u4ece\u4e00\u4e2a\u7b80\u5355\u7684\u95ee\u9898\u5f00\u59cb\uff1a\u8fd9\u5bb6\u65b0\u52a0\u5761\u516c\u53f8\u5b58\u5728\u7684\u610f\u4e49\u662f\u4ec0\u4e48\uff1f\u5728\u9996\u6b21\u5206\u7ea2\u4e4b\u524d\u5c31\u5df2\u786e\u7acb\u7684\u5546\u4e1a\u7b54\u6848\uff0c\u4f1a\u5f71\u54cd\u5230\u4e4b\u540e\u7684\u6240\u6709\u6587\u4ef6\uff0c\u800c\u4e14\u65e9\u671f\u6784\u5efa\u8fdc\u6bd4\u540e\u671f\u89e3\u91ca\u5bb9\u6613\u5f97\u591a\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u548c\u65b0\u52a0\u5761\u4e4b\u95f4\u7684\u7a0e\u6536\u534f\u5b9a\u89c4\u5b9a\u4e86\u54ea\u4e9b\u7a0e\u7387\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u4e0e\u65b0\u52a0\u5761\u7b7e\u8ba2\u7684\u7a0e\u6536\u534f\u5b9a\u5c06\u5370\u5c3c20%\u56fd\u5185\u9884\u63d0\u7a0e\u5bf9\u4e3b\u8981\u8de8\u5883\u6536\u5165\u6d41\u52a8\u51cf\u534a\u6216\u66f4\u591a\u3002\u5370\u5c3c\u7a0e\u52a1\u603b\u5c40\uff08DGT\uff09\u5728\u5176\u7f51\u7ad9\u4e0a\u516c\u5e03\u4e86\u6bcf\u4e2a\u4f19\u4f34\u56fd\u7684\u534f\u5b9a\u7a0e\u7387\u3002 <a href=\"https:\/\/www.pajak.go.id\/en\/tax-treaty-rates\" target=\"_blank\" rel=\"noopener\">\u7a0e\u6536\u534f\u5b9a\u7a0e\u7387\u9875\u9762<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u6536\u5165\u7c7b\u578b<\/strong><\/th><th><strong>\u5370\u5c3c\u56fd\u5185\u6c47\u7387\uff08PPh 26\uff09<\/strong><\/th><th><strong>\u6761\u7ea6\u5229\u7387<\/strong><\/th><th><strong>\u5173\u952e\u6761\u4ef6<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u80a1\u606f<\/td><td>20%<\/td><td>10%<\/td><td>\u65b0\u52a0\u5761\u516c\u53f8\u6301\u6709\u5370\u5c3c\u516c\u53f8\u81f3\u5c1125%\u7684\u80a1\u4efd<\/td><\/tr><tr><td>\u80a1\u606f\uff08\u6295\u8d44\u7ec4\u5408\uff09<\/td><td>20%<\/td><td>15%<\/td><td>\u4fdd\u6301\u5728 25% \u4ee5\u4e0b<\/td><\/tr><tr><td>\u5174\u8da3<\/td><td>20%<\/td><td>10%\uff08\u653f\u5e9c\u5b9e\u4f53\u4f7f\u7528 0%\uff09<\/td><td>\u6536\u6b3e\u4eba\u662f\u53d7\u76ca\u6240\u6709\u4eba<\/td><\/tr><tr><td>\u7248\u7a0e\uff08\u5de5\u4e1a\u3001\u5546\u4e1a\u6216\u79d1\u5b66\u8bbe\u5907\uff09<\/td><td>20%<\/td><td>8%<\/td><td>\u6536\u6b3e\u4eba\u662f\u53d7\u76ca\u6240\u6709\u4eba<\/td><\/tr><tr><td>\u5176\u4ed6\u7248\u7a0e<\/td><td>20%<\/td><td>10%<\/td><td>\u6536\u6b3e\u4eba\u662f\u53d7\u76ca\u6240\u6709\u4eba<\/td><\/tr><tr><td>\u5206\u884c\u5229\u6da6<\/td><td>20%<\/td><td>10%<\/td><td>\u4e00\u5bb6\u65b0\u52a0\u5761\u516c\u53f8\u901a\u8fc7\u5176\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u5e38\u8bbe\u673a\u6784\u5f00\u5c55\u4e1a\u52a1\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>PPh 26 \u6307\u7684\u662f\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 26 \u6761\u89c4\u5b9a\uff0c\u5bf9\u652f\u4ed8\u7ed9\u975e\u5c45\u6c11\u7684\u6b3e\u9879\u9884\u6263\u7684\u6240\u5f97\u7a0e\u3002\u6761\u7ea6\u7a0e\u7387\u4ec5\u5728\u6ee1\u8db3\u6240\u6709\u6761\u7ea6\u6761\u4ef6\u65f6\u9002\u7528\u3002\u8d44\u6599\u6765\u6e90\uff1aDGT \u6761\u7ea6\u7a0e\u7387\u548c 2020 \u5e74\u6761\u7ea6\u6587\u672c\u3002.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2020\u5e74\u5370\u5c3c\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\u5e26\u6765\u4e86\u54ea\u4e9b\u53d8\u5316\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2020 \u5e74\u7684\u534f\u8bae\u65b0\u589e\u4e86\u4e24\u9879\u5bf9\u67b6\u6784\u8bbe\u8ba1\u81f3\u5173\u91cd\u8981\u7684\u6761\u6b3e\u3002\u7b2c\u4e00\u9879\u662f\u8d44\u672c\u5229\u5f97\u6761\u6b3e\uff0c\u5141\u8bb8\u5370\u5c3c\u5bf9\u67d0\u4e9b\u80a1\u4efd\u5904\u7f6e\u5f81\u7a0e\u3002\u7b2c\u4e8c\u9879\u662f\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5\uff08PPT\uff09\uff0c\u8be5\u6d4b\u8bd5\u89c4\u5b9a\uff0c\u5982\u679c\u5b89\u6392\u7684\u4e3b\u8981\u76ee\u7684\u662f\u4e3a\u4e86\u83b7\u53d6\u4f18\u60e0\uff0c\u5219\u4e0d\u5f97\u4eab\u53d7\u4f18\u60e0\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2026 \u5e74\u6761\u7ea6\u7d22\u8d54\u9002\u7528\u54ea\u9879\u6cd5\u89c4\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0b\u5e8f\u53d7\u8d22\u653f\u90e8\u957f\u6761\u4f8b\uff08PMK\uff09\u7b2c 112 \u53f7\uff082025 \u5e74\uff09\u300a\u7a0e\u6536\u534f\u5b9a\u9002\u7528\u7a0b\u5e8f\u300b\u7684\u7ea6\u675f\uff0c\u8be5\u6761\u4f8b\u4e8e 2025 \u5e74 12 \u6708 31 \u65e5\u751f\u6548\u3002\u5b83\u53d6\u4ee3\u4e86\u7a0e\u52a1\u603b\u5c40\u5c40\u957f\u6761\u4f8b\u7b2c PER-25\/PJ\/2018 \u53f7\uff0c\u5e76\u5f15\u5165\u4e86\u65b0\u7684\u7a0e\u52a1\u603b\u5c40\u8868\u683c\uff0c\u5176\u4e2d\u5305\u542b\u66f4\u4e25\u683c\u7684\u53cd\u6ee5\u7528\u58f0\u660e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52a1\u603b\u5c40\u786e\u8ba4\uff0c\u4ee5\u65e7\u7248 PER-25\/PJ\/2018 \u683c\u5f0f\u7b7e\u53d1\u7684\u8868\u683c\u5728\u5176\u5370\u5236\u7684\u6709\u6548\u671f\u5185\u4ecd\u7136\u6709\u6548\u3002\u65b0\u7684\u7533\u62a5\u9075\u5faa\u2026\u2026 <a href=\"https:\/\/www.pajak.go.id\/en\/node\/118936\" target=\"_blank\" rel=\"noopener\">PMK 112\/2025<\/a> \u683c\u5f0f\u901a\u8fc7 Coretax \u7cfb\u7edf\u4e0a\u4f20\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business Hub Asia \u5982\u4f55\u63d0\u4f9b\u5e2e\u52a9\uff1a<\/strong> \u6211\u4eec\u7684\u7a0e\u52a1\u56e2\u961f\u4f1a\u5c06\u6bcf\u4e00\u7b14\u5370\u5c3c\u652f\u4ed8\u6b3e\u9879\uff0c\u65e0\u8bba\u662f\u80a1\u606f\u3001\u5229\u606f\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u8fd8\u662f\u5176\u4ed6\u8d39\u7528\uff0c\u90fd\u4e0e\u9002\u7528\u7684\u7a0e\u6536\u534f\u5b9a\u6761\u6b3e\u8fdb\u884c\u6bd4\u5bf9\u3002\u9996\u5148\u8fdb\u884c\u6bd4\u5bf9\uff0c\u53ef\u4ee5\u907f\u514d\u57fa\u4e8e\u4e0e\u5b9e\u9645\u60c5\u51b5\u4e0d\u7b26\u7684\u7a0e\u7387\u6784\u5efa\u7a0e\u52a1\u7ed3\u6784\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u65b0\u52a0\u5761\u63a7\u80a1\u516c\u53f8\u8981\u7533\u8bf7\u5370\u5c3c\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\uff0c\u5fc5\u987b\u8bc1\u660e\u54ea\u4e9b\u5185\u5bb9\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ea\u6709\u5f53\u5370\u5c3c\u4ed8\u6b3e\u4eba\uff08\u4f5c\u4e3a\u6263\u7f34\u4e49\u52a1\u4eba\uff09\u6301\u6709\u6709\u6548\u8bc1\u636e\u8bc1\u660e\u6536\u6b3e\u4eba\u7b26\u5408\u6761\u4ef6\u65f6\uff0c\u6761\u7ea6\u7a0e\u7387\u624d\u9002\u7528\u3002\u6839\u636e\u7b2c112\/2025\u53f7\u603b\u7406\u6cd5\u4ee4\uff0c\u65b0\u52a0\u5761\u6536\u6b3e\u4eba\u5fc5\u987b\u6ee1\u8db3\u4e09\u4e2a\u6761\u4ef6\uff1a\u5176\u5e76\u975e\u5370\u5c3c\u7a0e\u52a1\u5c45\u6c11\u3001\u5176\u4e3a\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\uff0c\u4e14\u5176\u672a\u6ee5\u7528\u8be5\u6761\u7ea6\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9e\u9645\u4e0a\uff0c\u8fd9\u4e9b\u8bc1\u636e\u5206\u4e3a\u56db\u4e2a\u5c42\u6b21\uff0cBusiness Hub Asia \u5c06\u5176\u79f0\u4e3a\u8bc1\u636e\u5806\u6808\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7b2c\u4e00\u5c42\uff0cDGT \u8868\u683c\uff08\u5c45\u4f4f\u8bc1\u660e\uff09\u3002.<\/strong> \u65b0\u52a0\u5761\u516c\u53f8\u586b\u5199\u4e00\u4efd\u6807\u51c6\u8868\u683c\uff0c\u5e76\u7ecf\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40 (IRAS) \u8ba4\u8bc1\u6216\u9644\u4e0a IRAS \u51fa\u5177\u7684\u5c45\u6c11\u8eab\u4efd\u8bc1\u660e\u3002\u5370\u5c3c\u4ed8\u6b3e\u65b9\u901a\u8fc7 Coretax \u7cfb\u7edf\u4e0a\u4f20\u8be5\u8868\u683c\u3002.<\/li>\n\n\n\n<li><strong>\u7b2c\u4e8c\u5c42\uff0c\u975e\u6ee5\u7528\u58f0\u660e\u3002.<\/strong> \u65b0\u8868\u683c\u8981\u6c42\u6536\u6b3e\u4eba\u786e\u8ba4\u7ecf\u6d4e\u5b9e\u8d28\uff1a\u72ec\u7acb\u7ba1\u7406\u3001\u5145\u8db3\u7684\u8d44\u4ea7\u548c\u5408\u683c\u7684\u5458\u5de5\uff0c\u4ee5\u53ca\u9664\u83b7\u5f97\u88ab\u52a8\u5370\u5c3c\u6536\u5165\u4e4b\u5916\u7684\u79ef\u6781\u4e1a\u52a1\u3002.<\/li>\n\n\n\n<li><strong>\u7b2c\u4e09\u5c42\uff0c\u53d7\u76ca\u6240\u6709\u6743\u3002.<\/strong> \u65b0\u52a0\u5761\u516c\u53f8\u5fc5\u987b\u662f\u6536\u5165\u7684\u771f\u6b63\u63a5\u6536\u8005\u3002\u5b83\u63a7\u5236\u8d44\u91d1\u7684\u4f7f\u7528\u65b9\u5f0f\uff0c\u627f\u62c5\u8d44\u4ea7\u6216\u8d44\u672c\u7684\u98ce\u9669\uff0c\u5e76\u4e14\u6ca1\u6709\u4e49\u52a1\uff08\u65e0\u8bba\u662f\u4e66\u9762\u7684\u8fd8\u662f\u4e0d\u6210\u6587\u7684\uff09\u5c06\u6536\u5165\u8f6c\u8ba9\u51fa\u53bb\u3002.<\/li>\n\n\n\n<li><strong>\u7b2c\u56db\u5c42\uff0c\u80a1\u606f\u6301\u6709\u671f\u3002.<\/strong> PMK 112\/2025 \u89c4\u5b9a\uff0c\u5728\u80a1\u606f\u652f\u4ed8\u65e5\u4e4b\u540e\uff0c\u6700\u4f4e\u6301\u80a1\u671f\u9650\u4e3a 365 \u5929\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679cDGT\u8868\u683c\u7f3a\u5931\u3001\u903e\u671f\u6216\u586b\u5199\u4e0d\u5b8c\u6574\uff0c\u6263\u7f34\u4e49\u52a1\u4eba\u5fc5\u987b\u9002\u7528\u5370\u5c3c\u56fd\u518520%\u7a0e\u7387\uff0c\u8be5\u7b14\u6b3e\u9879\u5c06\u65e0\u6cd5\u4eab\u53d7\u5370\u5c3c-\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u3002\u56e0\u6b64\uff0c\u7a0e\u6536\u534f\u5b9a\u8d44\u683c\u5e76\u975e\u4e00\u6b21\u6027\u8bbe\u7f6e\uff0c\u800c\u662f\u9700\u8981\u9488\u5bf9\u6bcf\u4e2a\u7eb3\u7a0e\u671f\u548c\u6bcf\u7b14\u6536\u5165\u91cd\u65b0\u8fdb\u884c\u8bb0\u5f55\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u6211\u4eec\u7684\u7ecf\u9a8c\uff0c\u6587\u4ef6\u8bb0\u5f55\u901a\u5e38\u4f1a\u5728\u4ea4\u63a5\u73af\u8282\u4e2d\u65ad\u3002\u65b0\u52a0\u5761\u8d22\u52a1\u56e2\u961f\u4f1a\u66f4\u65b0\u5c45\u7559\u8bc1\u660e\uff0c\u4f46\u6ca1\u6709\u4eba\u901a\u77e5\u96c5\u52a0\u8fbe\u7a0e\u52a1\u4eba\u5458\uff0c\u56e0\u6b64\u4ed8\u6b3e\u65b9\u5728\u4ed8\u6b3e\u65e5\u63d0\u4ea4\u7684\u662f\u8fc7\u671f\u7684\u8868\u683c\uff0c\u6216\u8005\u5e72\u8106\u4e0d\u63d0\u4ea4\u4efb\u4f55\u8868\u683c\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u8ff7\u4f60\u6848\u4f8b\uff1a\u8bc1\u4e66\u6db5\u76d6\u7684\u65f6\u671f\u6709\u8bef\u3002<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u5bb6\u6b27\u6d32\u5206\u9500\u5546\u901a\u8fc7\u4e00\u5bb6\u65b0\u52a0\u5761\u5b9e\u4f53\u6301\u6709\u5176\u5728\u5370\u5c3c\u7684\u5b50\u516c\u53f8PT PMA\uff08Perseroan Terbatas Penanaman Modal Asing\uff0c\u4e00\u5bb6\u5916\u8d44\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff09\u3002\u4e2d\u671f\u80a1\u606f\u5df2\u6309\u8ba1\u5212\u83b7\u5f97\u6279\u51c6\u3002\u4f46\u968f\u540e\u8fdb\u884c\u7684\u9884\u4ed8\u6b3e\u5ba1\u67e5\u53d1\u73b0\uff0c\u8be5\u65b0\u52a0\u5761\u5c45\u6c11\u8eab\u4efd\u8bc1\u660e\u4ec5\u6db5\u76d6\u524d\u4e00\u671f\u95f4\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u96c5\u52a0\u8fbe\u56e2\u961f\u4e00\u76f4\u6cbf\u7528\u4e4b\u524d\u7684\u8868\u683c\u3002\u4ed8\u6b3e\u76f4\u5230\u4e0a\u4f20\u6b63\u786e\u7684\u8868\u683c\u540e\u624d\u8fdb\u884c\uff0c\u8d22\u52a1\u56e2\u961f\u8fd8\u4e3a\u6bcf\u4e2a\u7eb3\u7a0e\u671f\u6dfb\u52a0\u4e86\u76f8\u5e94\u7684\u6838\u5bf9\u3002\u4e4b\u540e\uff0c\u80a1\u606f\u6309\u6761\u7ea6\u89c4\u5b9a\u7684\u7a0e\u7387\u53d1\u653e\u3002\u8fd9\u662f\u4e00\u4e2a\u57fa\u4e8e\u5e38\u89c1\u6a21\u5f0f\u7684\u7efc\u5408\u6848\u4f8b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business Hub Asia \u5982\u4f55\u63d0\u4f9b\u5e2e\u52a9\uff1a<\/strong> \u6211\u4eec\u4e3a\u5370\u5c3c\u5b50\u516c\u53f8\u63d0\u4f9b\u6708\u5ea6\u548c\u5e74\u5ea6\u652f\u6301\u3002 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-reporting-service-indonesia\/\">\u7a0e\u52a1\u7533\u62a5<\/a>, \u5305\u62ec\u9002\u7528\u6761\u7ea6\u6587\u4ef6\u65f6\u7684\u9884\u6263\u7a0e\u7533\u62a5\u3002\u652f\u4ed8\u80a1\u606f\u672c\u8eab\u4e5f\u6d89\u53ca\u5ba1\u6279\u548c\u94f6\u884c\u624b\u7eed\uff0cBusiness Hub Asia \u7684\u6307\u5357\u5bf9\u6b64\u6709\u8be6\u7ec6\u4ecb\u7ecd\u3002 <a href=\"https:\/\/businesshubasia.com\/zh\/dividend-repatriation-profit-remittance-indonesia\/\">\u80a1\u606f\u6c47\u56de\u548c\u5229\u6da6\u6c47\u51fa<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u548c\u65b0\u52a0\u5761\u4e4b\u95f4\u56e0\u7a0e\u6536\u534f\u5b9a\u88ab\u62d2\u800c\u63d0\u51fa\u7684\u7d22\u8d54\u4f1a\u9020\u6210\u591a\u5927\u7684\u635f\u5931\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u88ab\u9a73\u56de\u7684\u7a0e\u6536\u534f\u5b9a\u7d22\u8d54\u901a\u5e38\u9020\u6210\u7684\u635f\u5931\u5927\u4e8e\u5176\u539f\u672c\u9884\u671f\u7684\u8282\u7701\u3002\u9996\u5148\u627f\u62c5\u635f\u5931\u7684\u662f\u5370\u5c3c\u5b50\u516c\u53f8\uff0c\u56e0\u4e3a\u5b83\u662f\u8d1f\u8d23\u4ee3\u6263\u4ee3\u7f34\u7a0e\u6b3e\u7684\u6263\u7f34\u4e49\u52a1\u4eba\uff0c\u800c\u672a\u80fd\u4ee3\u6263\u4ee3\u7f34\u7a0e\u6b3e\u5c06\u5bfc\u81f4\u5370\u5c3c\u5b50\u516c\u53f8\u8499\u53d7\u635f\u5931\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u5f00\u7bc7\u793a\u4f8b\u4e2d\u7684100\u4e07\u7f8e\u5143\u5e74\u5ea6\u80a1\u606f\u4e3a\u4f8b\uff0c\u5047\u8bbe\u4e09\u5e74\u540e\u5370\u5c3c\u7a0e\u52a1\u603b\u5c40\uff08DGT\uff09\u8fdb\u884c\u5ba1\u8ba1\uff0c\u5e76\u62d2\u7edd\u6839\u636e\u5370\u5c3c-\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\u4eab\u53d7\u4f18\u60e0\u3002\u4e0b\u8868\u663e\u793a\u4e86\u53ef\u80fd\u7684\u98ce\u9669\u655e\u53e3\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u66dd\u5149\u9879\u76ee<\/strong><\/th><th><strong>\u793a\u4f8b\u91d1\u989d<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u5c11\u7f34\u7a0e\u6b3e\uff1a10% \u5dee\u989d \u00d7 1,000,000 \u7f8e\u5143 \u00d7 3 \u5e74<\/td><td>30\u4e07\u7f8e\u5143<\/td><\/tr><tr><td>\u5bf9\u5c11\u7f34\u6b3e\u9879\u5904\u4ee5\u5229\u606f\u5236\u88c1\uff08\u6309\u8d22\u653f\u90e8\u53c2\u8003\u5229\u7387\u6309\u6708\u8ba1\u7b97\uff0c\u6bcf\u5e74\u6700\u591a\u8ba1\u606f 24 \u4e2a\u6708\uff09\u3002<\/td><td>\u5728\u7a0e\u6b3e\u4e4b\u5916\u518d\u589e\u52a0\u4e00\u7b14\u8d39\u7528\u3002<\/td><\/tr><tr><td>\u4e89\u8bae\u89e3\u51b3\u9014\u5f84\uff1a\u5f02\u8bae\u3001\u4e0a\u8bc9\uff0c\u4ee5\u53ca\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u4e24\u4e2a\u7a0e\u52a1\u673a\u5173\u4e4b\u95f4\u7684\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\uff08MAP\uff09\u3002<\/td><td>\u8fd9\u662f\u4e00\u4e2a\u591a\u5e74\u8fc7\u7a0b\uff1b\u7ed3\u679c\u53d6\u51b3\u4e8e\u4e8b\u5b9e\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u5229\u606f\u5236\u88c1\u4f9d\u636e1983\u5e74\u7b2c6\u53f7\u300a\u4e00\u822c\u89c4\u5b9a\u548c\u7a0e\u6536\u7a0b\u5e8f\u6cd5\u300b\u7b2c13\u6761\uff08\u7ecf2021\u5e74\u7b2c7\u53f7\u6cd5\u5f8b\u4fee\u8ba2\uff09\u6267\u884c\u3002\u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\uff08MAP\uff09\u7684\u8be6\u60c5\u8bf7\u89c1\u2026\u2026<\/em> <a href=\"https:\/\/www.pajak.go.id\/en\/node\/34204\" target=\"_blank\" rel=\"noopener\"><em>DGT APA \u548c MAP \u9875\u9762<\/em><\/a><em>.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u5916\uff0c\u8fd8\u6709\u4e00\u4e9b\u9690\u6027\u6210\u672c\u3002\u7d22\u8d54\u88ab\u62d2\u4f1a\u5f15\u53d1\u4eba\u4eec\u5bf9\u8be5\u96c6\u56e2\u5176\u4ed6\u5173\u8054\u65b9\u8d44\u91d1\u6d41\u52a8\u7684\u5173\u6ce8\uff0c\u4f8b\u5982\u5229\u606f\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u548c\u670d\u52a1\u8d39\u3002\u5bf9\u5176\u4e2d\u4e00\u9879\u8d44\u91d1\u6d41\u52a8\u7684\u8ba4\u5b9a\u5f80\u5f80\u4f1a\u5f15\u53d1\u5bf9\u5176\u4ed6\u8d44\u91d1\u6d41\u52a8\u7684\u8d28\u7591\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5173\u952e\u4e0d\u5728\u4e8e\u6761\u7ea6\u89c4\u5212\u672c\u8eab\u662f\u5426\u5b58\u5728\u98ce\u9669\u3002\u98ce\u9669\u51e0\u4e4e\u5b8c\u5168\u5728\u4e8e\u6587\u4ef6\u7f16\u5236\u548c\u5b9e\u8d28\u5185\u5bb9\uff0c\u800c\u8fd9\u4e9b\u90fd\u53ef\u4ee5\u5728\u5ba1\u8ba1\u4e4b\u524d\u63a7\u5236\uff0c\u800c\u4e0d\u662f\u4e4b\u540e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business Hub Asia \u5982\u4f55\u63d0\u4f9b\u5e2e\u52a9\uff1a<\/strong> \u5f53\u4e00\u9879\u6761\u7ea6\u7684\u7acb\u573a\u5df2\u7ecf\u53d7\u5230\u8d28\u7591\u65f6\uff0c\u6211\u4eec\u7684 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-litigation-indonesia\/\">\u7a0e\u52a1\u8bc9\u8bbc\u670d\u52a1<\/a> \u652f\u6301\u5f02\u8bae\u548c\u7533\u8bc9\u51c6\u5907\uff0c\u7a0e\u52a1\u56e2\u961f\u53ef\u4ee5\u5c06\u5176\u4e0e\u5ba1\u8ba1\u5e08\u63a5\u4e0b\u6765\u53ef\u80fd\u5ba1\u67e5\u7684\u5173\u8054\u65b9\u8d44\u91d1\u6d41\u52a8\u5ba1\u67e5\u7ed3\u5408\u8d77\u6765\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u54ea\u4e9b\u5371\u9669\u4fe1\u53f7\u5bfc\u81f4\u5370\u5c3c\u7a0e\u52a1\u603b\u5c40\u62d2\u7edd\u7ed9\u4e88\u5370\u5c3c\u548c\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u591a\u6570\u5bf9\u5370\u5c3c\u548c\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\u7684\u62d2\u4e0d\u5c65\u884c\u6848\u4f8b\u90fd\u53ef\u8ffd\u6eaf\u5230\u5c11\u6570\u51e0\u79cd\u6a21\u5f0f\u3002\u5982\u679c\u67d0\u4e2a\u7ec4\u7ec7\u7ed3\u6784\u4f53\u73b0\u51fa\u5176\u4e2d\u4efb\u4f55\u4e00\u79cd\u6a21\u5f0f\uff0c\u5ba1\u8ba1\u4eba\u5458\u90fd\u53ef\u80fd\u6ce8\u610f\u5230\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4e00\u5bb6\u6ca1\u6709\u5b9e\u9645\u4e1a\u52a1\u7684\u63a7\u80a1\u516c\u53f8\u3002.<\/strong> \u8be5\u516c\u53f8\u6ce8\u518c\u5730\u5740\u8bbe\u5728\u516c\u53f8\u79d8\u4e66\u5904\uff0c\u6ca1\u6709\u5458\u5de5\uff0c\u4e5f\u6ca1\u6709\u81ea\u5df1\u7684\u529e\u516c\u573a\u6240\u3002\u8fd9\u4e0d\u7b26\u5408\u65b0\u7248DGT\u8868\u683c\u4e0a\u7684\u5b9e\u8d28\u6027\u7533\u62a5\u8981\u6c42\u3002.<\/li>\n\n\n\n<li><strong>\u5728\u65b0\u52a0\u5761\u5883\u5916\u505a\u51fa\u7684\u51b3\u5b9a\u3002.<\/strong> \u8463\u4e8b\u4f1a\u4f1a\u8bae\u8981\u4e48\u5728\u96c5\u52a0\u8fbe\u4e3e\u884c\uff0c\u8981\u4e48\u5728\u96c6\u56e2\u603b\u90e8\u4e3e\u884c\uff0c\u6216\u8005\u8463\u4e8b\u53ea\u662f\u7b80\u5355\u5730\u7b7e\u7f72\u53d1\u9001\u7ed9\u4ed6\u4eec\u7684\u6587\u4ef6\u3002\u7ba1\u7406\u548c\u63a7\u5236\u6743\u5fc5\u987b\u843d\u6237\u516c\u53f8\u58f0\u79f0\u7684\u6240\u5728\u5730\u3002.<\/li>\n\n\n\n<li><strong>\u7ba1\u9053\u6d41\u52a8\u3002.<\/strong> \u5728\u65b0\u52a0\u5761\u6536\u5230\u7684\u80a1\u606f\u6216\u5229\u606f\u901a\u5e38\u4f1a\u5728\u6570\u65e5\u5185\u4ee5\u76f8\u8fd1\u7684\u91d1\u989d\u652f\u4ed8\u7ed9\u6700\u7ec8\u6bcd\u516c\u53f8\u3002\u6839\u636ePMK 112\/2025\u53f7\u6cd5\u4ee4\uff0c\u4f7f\u752850%\u6216\u66f4\u591a\u6536\u5165\u6765\u5c65\u884c\u5bf9\u5176\u4ed6\u65b9\u7684\u4e49\u52a1\uff0c\u4f1a\u504f\u79bb\u53d7\u76ca\u6240\u6709\u6743\u3002.<\/li>\n\n\n\n<li><strong>\u4ed8\u6b3e\u524d\u8bbe\u7acb\u7684\u7ed3\u6784\u3002.<\/strong> \u5728\u65b0\u52a0\u5761\uff0c\u5982\u679c\u516c\u53f8\u5728\u6d3e\u53d1\u5de8\u989d\u80a1\u606f\u524d\u4e0d\u4e45\u88ab\u7eb3\u5165\u80a1\u7968\u5e02\u573a\uff0c\u6216\u8005\u80a1\u7968\u6301\u6709\u65f6\u95f4\u4e0d\u8db3\u89c4\u5b9a\u671f\u9650\uff0c\u5219\u53ef\u80fd\u4f1a\u5f15\u53d1\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5\u65b9\u9762\u7684\u8d28\u7591\u3002.<\/li>\n\n\n\n<li><strong>\u6587\u4ef6\u7f3a\u5931\u3002.<\/strong> DGT\u8868\u683c\u903e\u671f\u3001\u672a\u7b7e\u540d\u3001\u683c\u5f0f\u9648\u65e7\u6216\u7a0e\u52a1\u671f\u9519\u8bef\uff0c\u90fd\u662f\u5bfc\u81f4\u62d2\u4ed8\u7684\u6700\u5e38\u89c1\u539f\u56e0\uff0c\u4e5f\u662f\u6700\u5bb9\u6613\u907f\u514d\u7684\u3002.<\/li>\n\n\n\n<li><strong>\u8bb0\u5f55\u4e0d\u4e00\u81f4\u3002.<\/strong> \u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u3001\u8d22\u52a1\u62a5\u8868\u548c DGT \u8868\u683c\u5bf9\u65b0\u52a0\u5761\u516c\u53f8\u7684\u89d2\u8272\u63cf\u8ff0\u5404\u4e0d\u76f8\u540c\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e0d\u786e\u5b9a\u67d0\u4e2a\u67b6\u6784\u662f\u5426\u7b26\u5408\u53d7\u76ca\u6240\u6709\u6743\u6d4b\u8bd5\uff1f<\/strong> \u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-consultant-indonesia\/\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u7a0e\u52a1\u987e\u95ee<\/a> \u8be5\u56e2\u961f\u6839\u636e PMK 112\/2025 \u5ba1\u67e5\u65b0\u52a0\u5761-\u5370\u5ea6\u5c3c\u897f\u4e9a\u63a7\u80a1\u7ed3\u6784\uff0c\u5e76\u5728\u7a0e\u52a1\u5c40\u4e4b\u524d\u6307\u51fa\u6f0f\u6d1e\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u8ff7\u4f60\u6848\u4f8b\uff1a\u4e00\u5bb6\u533a\u57df\u6027\u5236\u9020\u5546\u7684\u80a1\u606f\u7d22\u8d54<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u5bb6\u65e5\u672c\u5236\u9020\u96c6\u56e2\u901a\u8fc7\u4e00\u5bb6\u65b0\u52a0\u5761\u516c\u53f8\u6301\u6709\u5176\u5370\u5c3c\u5b50\u516c\u53f8\u3002\u8fd9\u5bb6\u65b0\u52a0\u5761\u516c\u53f8\u53ea\u6709\u4e24\u540d\u540d\u4e49\u8463\u4e8b\uff0c\u6ca1\u6709\u5458\u5de5\uff0c\u5e76\u4e14\u5728\u6536\u5230\u80a1\u606f\u540e\u4e00\u5468\u5185\u5c31\u5c06\u80a1\u606f\u4e0a\u7f34\u7ed9\u4e86\u65e5\u672c\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5ba1\u67e5\u53d1\u73b0\uff0c\u8be5\u67b6\u6784\u5f88\u53ef\u80fd\u56e0\u4e24\u9879\u539f\u56e0\u65e0\u6cd5\u901a\u8fc7\u53d7\u76ca\u6240\u6709\u6743\u6d4b\u8bd5\uff1a\u4e00\u662f\u7f3a\u4e4f\u5728\u65b0\u52a0\u5761\u7684\u72ec\u7acb\u51b3\u7b56\u673a\u5236\uff0c\u4e8c\u662f\u51e0\u4e4e\u6240\u6709\u6536\u5165\u90fd\u88ab\u8f6c\u4ed8\u3002\u6b64\u5916\uff0c\u5b58\u6863\u7684\u7a0e\u52a1\u603b\u5c40\u8868\u683c\u4e5f\u4ecd\u662f\u65e7\u683c\u5f0f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u96c6\u56e2\u5f53\u65f6\u6b63\u51c6\u5907\u652f\u4ed8\u7ea6400\u4e07\u7f8e\u5143\u7684\u80a1\u606f\u3002\u5982\u679c\u5ba1\u8ba1\u7ed3\u679c\u4e3a\u5426\u5b9a\uff0c\u5219\u610f\u5473\u7740\u9700\u989d\u5916\u7f34\u7eb3\u7ea640\u4e07\u7f8e\u5143\u768410%\u7a0e\u6b3e\uff0c\u5916\u52a0\u5229\u606f\u5236\u88c1\u3002\u5728\u4ed8\u6b3e\u524d\u5f25\u8865\u5dee\u989d\uff0c\u53ef\u4ee5\u786e\u4fdd\u5176\u5728\u6761\u7ea6\u4e0b\u7684\u7acb\u573a\u7ad9\u5f97\u4f4f\u811a\u3002\u8fd9\u662f\u4e00\u4e2a\u7efc\u5408\u6848\u4f8b\uff0c\u5e76\u975e\u9488\u5bf9\u7279\u5b9a\u5ba2\u6237\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u65b0\u52a0\u5761\u63a7\u80a1\u7ed3\u6784\u662f\u5426\u5b58\u5728\u98ce\u9669\uff1f\u516d\u4e2a\u95ee\u9898\u7684\u81ea\u67e5<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u516d\u4e2a\u95ee\u9898\u6709\u52a9\u4e8e\u8d22\u52a1\u56e2\u961f\u4e3a\u4e0e\u7a0e\u52a1\u987e\u95ee\u8fdb\u884c\u7ed3\u6784\u5316\u5ba1\u67e5\u505a\u597d\u51c6\u5907\u3002\u5982\u679c\u4e24\u4e2a\u6216\u4e24\u4e2a\u4ee5\u4e0a\u95ee\u9898\u7684\u7b54\u6848\u4e3a\u201c\u5426\u201d\u6216\u201c\u4e0d\u786e\u5b9a\u201d\uff0c\u5219\u8868\u660e\u5728\u4e0b\u6b21\u652f\u4ed8\u80a1\u606f\u3001\u5229\u606f\u6216\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u4e4b\u524d\uff0c\u9700\u8981\u5bf9\u5370\u5c3c\u548c\u65b0\u52a0\u5761\u4e4b\u95f4\u7684\u7a0e\u6536\u534f\u5b9a\u8fdb\u884c\u4e13\u4e1a\u5ba1\u67e5\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 \u8fd9\u5bb6\u65b0\u52a0\u5761\u63a7\u80a1\u516c\u53f8\u662f\u5426\u6709\u81ea\u5df1\u7684\u5458\u5de5\u548c\u529e\u516c\u5ba4\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u4e00\u4e2a\u516c\u53f8\u79d8\u4e66\u7684\u5730\u5740\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 \u5728\u65b0\u52a0\u5761\uff0c\u5305\u62ec\u80a1\u606f\u5ba3\u544a\u548c\u878d\u8d44\u5728\u5185\u7684\u5173\u952e\u51b3\u7b56\u662f\u5426\u771f\u7684\u7531\u8463\u4e8b\u505a\u51fa\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 \u8fd9\u5bb6\u65b0\u52a0\u5761\u516c\u53f8\u662f\u5426\u4fdd\u7559\u5e76\u63a7\u5236\u5176\u83b7\u5f97\u7684\u6536\u5165\uff0c\u800c\u4e0d\u662f\u5c06\u5927\u90e8\u5206\u6536\u5165\u8f6c\u8ba9\u51fa\u53bb\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 \u5728\u6bcf\u6b21\u6d3e\u53d1\u80a1\u606f\u4e4b\u524d\uff0c\u662f\u5426\u5df2\u6301\u6709\u5370\u5c3c\u80a1\u7968\u81f3\u5c11 365 \u5929\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 \u662f\u5426\u5df2\u9488\u5bf9\u6bcf\u4e2a\u7eb3\u7a0e\u671f\u548c\u6536\u5165\u6765\u6e90\u63d0\u4ea4\u65b0\u7248 PMK 112\/2025 \u683c\u5f0f\u7684 DGT \u8868\u683c\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2610 \u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u3001\u8d22\u52a1\u62a5\u8868\u548cDGT\u8868\u683c\u662f\u5426\u5bf9\u65b0\u52a0\u5761\u516c\u53f8\u7684\u89d2\u8272\u8fdb\u884c\u4e86\u4e00\u81f4\u7684\u63cf\u8ff0\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u6e05\u5355\u63d0\u51fa\u95ee\u9898\uff0c\u800c\u975e\u5f97\u51fa\u7ed3\u8bba\u3002\u7279\u5b9a\u7ed3\u6784\u662f\u5426\u7b26\u5408\u8981\u6c42\uff0c\u53d6\u51b3\u4e8e\u5408\u683c\u987e\u95ee\u5fc5\u987b\u6839\u636ePMK 112\/2025\u53f7\u6307\u4ee4\u548c\u6761\u7ea6\u6587\u672c\u5bf9\u76f8\u5173\u4e8b\u5b9e\u8fdb\u884c\u68c0\u9a8c\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u65b0\u52a0\u5761\u63a7\u80a1\u516c\u53f8\u4f55\u65f6\u9002\u7528\uff0c\u4f55\u65f6\u4e0d\u9002\u7528\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u6761\u7ea6\u4f18\u60e0\u663e\u8457\u8d85\u8fc7\u5176\u5e74\u5ea6\u8fd0\u8425\u6210\u672c\u65f6\uff0c\u8bbe\u7acb\u65b0\u52a0\u5761\u63a7\u80a1\u516c\u53f8\u624d\u662f\u5212\u7b97\u7684\u3002\u5bf9\u8bb8\u591a\u96c6\u56e2\u800c\u8a00\uff0c\u60c5\u51b5\u786e\u5b9e\u5982\u6b64\u3002\u4f46\u5bf9\u67d0\u4e9b\u96c6\u56e2\u800c\u8a00\uff0c\u8fd9\u5374\u662f\u4e00\u4e2a\u6210\u672c\u9ad8\u6602\u4e14\u589e\u52a0\u5ba1\u8ba1\u98ce\u9669\u7684\u73af\u8282\uff0c\u800c\u6536\u76ca\u5374\u5fae\u4e4e\u5176\u5fae\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u52a0\u5761\u63d0\u4f9b\u7684\u4f18\u60e0\u4f18\u4e8e\u5370\u5c3c-\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\u89c4\u5b9a\u7684\u7a0e\u7387\u3002\u6839\u636e\u5176\u5355\u4e00\u7a0e\u7387\u4f53\u7cfb\uff0c\u652f\u4ed8\u7ed9\u5176\u4ed6\u56fd\u5bb6\u7684\u80a1\u606f\u65e0\u9700\u7f34\u7eb3\u65b0\u52a0\u5761\u9884\u63d0\u7a0e\u3002\u7b26\u5408\u6761\u4ef6\u7684\u5916\u56fd\u80a1\u606f\u5728\u5883\u5916\u5f81\u7a0e\u65f6\u4e5f\u53ef\u514d\u7a0e\uff0c\u524d\u63d0\u662f\u6765\u6e90\u56fd\u7684\u7a0e\u7387\u81f3\u5c11\u4e3a15%\u3002 <a href=\"https:\/\/www.iras.gov.sg\/media\/docs\/default-source\/e-tax\/tax-exemption-for-foreign-sourced-income285e5d43d6af4001b3ce35da1e9005b5.pdf\" target=\"_blank\" rel=\"noopener\">IRAS<\/a> \u63a5\u53d7\u8fd9\u4efd\u597d\u5904\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u7b26\u5408\u8fd9\u4e00\u95e8\u69db\uff0c\u56e0\u4e3a1983\u5e74\u7b2c7\u53f7\u6cd5\u5f8b\u7b2c17\u6761\u89c4\u5b9a\u4e8622%\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u3002\u8fd9\u4f7f\u5f97\u65b0\u52a0\u5761\u6210\u4e3a\u5728\u6574\u4e2a\u5730\u533a\u6536\u96c6\u548c\u91cd\u65b0\u914d\u7f6e\u5229\u6da6\u7684\u7406\u60f3\u4e4b\u5730\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u56e0\u7d20<\/strong><\/th><th><strong>\u65b0\u52a0\u5761\u63a7\u80a1\u5f80\u5f80\u662f\u660e\u667a\u4e4b\u4e3e\u3002<\/strong><\/th><th><strong>\u65b0\u52a0\u5761\u63a7\u80a1\u516c\u53f8\u901a\u5e38\u4e0d<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u6765\u81ea\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u4ed8\u6b3e\u89c4\u6a21<\/td><td>\u5927\u989d\u3001\u7ecf\u5e38\u6027\u80a1\u606f\u3001\u5229\u606f\u6216\u7279\u8bb8\u6743\u4f7f\u7528\u8d39<\/td><td>\u5c0f\u989d\u6216\u5076\u5c14\u4ed8\u6b3e<\/td><\/tr><tr><td>\u7269\u8d28\u6210\u672c\u4e0e\u8282\u7701<\/td><td>\u8282\u7701\u7684\u8d39\u7528\u8fdc\u8fdc\u8d85\u8fc7\u65b0\u52a0\u5761\u5458\u5de5\u3001\u529e\u516c\u5ba4\u548c\u8463\u4e8b\u7684\u6210\u672c\u3002<\/td><td>\u8282\u7701\u7684\u8d39\u7528\u63a5\u8fd1\u6216\u4f4e\u4e8e\u8be5\u6210\u672c<\/td><\/tr><tr><td>\u533a\u57df\u89d2\u8272<\/td><td>\u65b0\u52a0\u5761\u5df2\u7ecf\u7ba1\u7406\u7740\u5176\u4ed6\u4e1c\u5357\u4e9a\u56fd\u5bb6\u8054\u76df\uff08\u4e1c\u76df\uff09\u5b9e\u4f53\u3001\u8d22\u653f\u6216\u77e5\u8bc6\u4ea7\u6743\uff08IP\uff09\u3002<\/td><td>\u5370\u5c3c\u662f\u8be5\u5730\u533a\u552f\u4e00\u7684\u8fd0\u8425\u673a\u6784\u3002<\/td><\/tr><tr><td>\u6700\u7ec8\u7236\u6bcd\u4e0e\u5370\u5ea6\u5c3c\u897f\u4e9a\u7b7e\u8ba2\u7684\u6761\u7ea6<\/td><td>\u7236\u6bcd\u6240\u5728\u56fd\u4e0e\u5370\u5ea6\u5c3c\u897f\u4e9a\u6ca1\u6709\u6761\u7ea6\uff0c\u6216\u8005\u6761\u7ea6\u66f4\u5dee\u3002<\/td><td>\u6bcd\u516c\u53f8\u81ea\u8eab\u7684\u6761\u7ea6\u5df2\u7ecf\u63d0\u4f9b\u4e86\u7c7b\u4f3c\u7684\u8d39\u7387\u3002<\/td><\/tr><tr><td>\u9000\u51fa\u8ba1\u5212<\/td><td>\u53ef\u80fd\u7684\u51fa\u552e\u6216\u533a\u57df\u6027\u9996\u6b21\u516c\u5f00\u52df\u80a1\uff08IPO\uff09\uff0c\u5176\u4e2d\u65b0\u52a0\u5761\u63a7\u80a1\u7b80\u5316\u4e86\u4ea4\u6613\u3002<\/td><td>\u76ee\u524d\u6ca1\u6709\u9000\u51fa\u8ba1\u5212\uff0c\u6216\u8005\u5c06\u901a\u8fc7\u5370\u5c3c\u4e0a\u5e02\u9000\u51fa\u3002<\/td><\/tr><tr><td>\u5b9a\u65f6<\/td><td>\u51fa\u4e8e\u5546\u4e1a\u539f\u56e0\uff0c\u5728\u6295\u8d44\u524d\u5c31\u5df2\u5efa\u7acb\u8d77\u76f8\u5e94\u7684\u7ed3\u6784\u3002<\/td><td>\u5728\u5927\u989d\u4ed8\u6b3e\u4e4b\u524d\u63d2\u5165\u7684\u7ed3\u6784<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u540e\u4e24\u884c\u6bd4\u5927\u591a\u6570\u56e2\u4f53\u9884\u60f3\u7684\u66f4\u4e3a\u91cd\u8981\u3002\u65e9\u671f\u51fa\u4e8e\u660e\u786e\u5546\u4e1a\u76ee\u7684\u800c\u8bbe\u7acb\u7684\u63a7\u80a1\uff0c\u6bd4\u540e\u671f\u4e3a\u4e86\u51cf\u5c11\u7279\u5b9a\u4ed8\u6b3e\u800c\u8bbe\u7acb\u7684\u63a7\u80a1\uff0c\u66f4\u5bb9\u6613\u5728\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5\u4e0b\u5f97\u5230\u8fa9\u62a4\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5728\u65b0\u52a0\u5761\u8bbe\u7acb\u63a7\u80a1\u516c\u53f8\u4e4b\u524d\uff0cBusiness Hub Asia \u7684\u4e09\u9879\u8003\u9a8c\u662f\u4ec0\u4e48\uff1f<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1 \u53f7\u95e8\uff0c\u51fa\u4e8e\u5546\u4e1a\u539f\u56e0\u3002.<\/strong> \u65b0\u52a0\u5761\u9664\u4e86\u6301\u6709\u5370\u5c3c\u80a1\u4efd\u5916\uff0c\u662f\u5426\u8fd8\u6301\u6709\u6216\u7ba1\u7406\u5176\u4ed6\u4e1c\u76df\u5b9e\u4f53\u3001\u56fd\u5e93\u6216\u77e5\u8bc6\u4ea7\u6743\uff1f<\/li>\n\n\n\n<li><strong>\u7b2c\u4e8c\u9053\u5173\u5361\uff0c\u7269\u8d28\u9884\u7b97\u3002.<\/strong> \u8be5\u6761\u7ea6\u8282\u7701\u7684\u8d39\u7528\u662f\u5426\u8fdc\u8fdc\u8d85\u8fc7\u65b0\u52a0\u5761\u5b9e\u9645\u8463\u4e8b\u3001\u5458\u5de5\u548c\u529e\u516c\u5ba4\u7684\u5e74\u5ea6\u6210\u672c\uff1f<\/li>\n\n\n\n<li><strong>3\u53f7\u95e8\uff0c\u8bc1\u636e\u51c6\u5907\u3002.<\/strong> \u8be5\u96c6\u56e2\u80fd\u5426\u5728\u9996\u6b21\u4ed8\u6b3e\u524d\u63d0\u4f9b\u5b8c\u6574\u7684\u4e66\u9762\u8bb0\u5f55\uff0c\u5305\u62ecDGT\u8868\u683c\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u548c\u8d22\u52a1\u62a5\u8868\uff1f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u80fd\u591f\u901a\u8fc7\u5168\u90e8\u4e09\u9053\u5173\u5361\u7684\u7ed3\u6784\u66f4\u5bb9\u6613\u9632\u5fa1\u3002\u800c\u53ea\u80fd\u901a\u8fc7\u7b2c\u4e8c\u9053\u5173\u5361\u7684\u7ed3\u6784\u901a\u5e38\u662f\u51fa\u4e8e\u907f\u7a0e\u76ee\u7684\u800c\u5efa\u9020\u7684\uff0c\u8fd9\u6b63\u662f\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5\u6240\u9488\u5bf9\u7684\u76ee\u6807\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u548c\u65b0\u52a0\u5761\u4e4b\u95f4\u7684\u7a0e\u6536\u534f\u5b9a\u5982\u4f55\u4e0e\u5370\u5c3c\u7684\u53cd\u907f\u7a0e\u89c4\u5219\u76f8\u4e92\u4f5c\u7528\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u548c\u65b0\u52a0\u5761\u4e4b\u95f4\u7684\u7a0e\u6536\u534f\u5b9a\u53ea\u662f\u7a0e\u52a1\u673a\u5173\u9002\u7528\u4e8e\u8de8\u5883\u67b6\u6784\u7684\u4f17\u591a\u89c4\u5219\u4e4b\u4e00\u3002\u5b64\u7acb\u5730\u770b\u5f85\u8be5\u534f\u5b9a\uff0c\u6700\u7ec8\u53ea\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u89e3\u51b3\u4e86\u4e00\u4e2a\u95ee\u9898\uff0c\u5374\u53c8\u4ea7\u751f\u4e86\u53e6\u4e00\u4e2a\u95ee\u9898\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u53d7\u63a7\u5916\u56fd\u516c\u53f8\uff08CFC\uff09\u89c4\u5219\u3002.<\/strong> \u5f53\u5370\u5c3c\u5c45\u6c11\u63a7\u5236\u4e00\u5bb6\u5916\u56fd\u975e\u4e0a\u5e02\u4f01\u4e1a\u65f6\uff0c\u6839\u636e 1983 \u5e74\u7b2c 7 \u53f7\u6cd5\u5f8b\u7b2c 18 \u6761\u7b2c (2) \u6b3e\u548c\u8d22\u653f\u90e8\u957f\u6761\u4f8b\u7b2c 107\/PMK.03\/2017 \u53f7\uff0c\u5373\u4f7f\u6ca1\u6709\u652f\u4ed8\u80a1\u606f\uff0c\u7a0e\u52a1\u603b\u5c40\u4e5f\u53ef\u4ee5\u5c06\u8be5\u516c\u53f8\u7684\u5229\u6da6\u89c6\u4e3a\u5df2\u5206\u914d\u3002.<\/li>\n\n\n\n<li><strong>\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5\u548c\u53d7\u76ca\u9650\u5236\u3002.<\/strong> PMK 112\/2025 \u5141\u8bb8\u6cd5\u56fd\u603b\u68c0\u5bdf\u957f\u529e\u516c\u5ba4\u5ba1\u67e5\u4e00\u7cfb\u5217\u4ea4\u6613\uff0c\u4ee5\u786e\u5b9a\u83b7\u53d6\u6761\u7ea6\u4f18\u60e0\u662f\u5426\u662f\u4e3b\u8981\u76ee\u7684\u3002\u6b64\u5916\uff0c\u9664\u975e\u8be5\u5b9e\u4f53\u662f\u4e0a\u5e02\u516c\u53f8\u6216\u7531\u6761\u7ea6\u56fd\u5c45\u6c11\u63a7\u80a1\uff0c\u5426\u5219\u8fd8\u9700\u9075\u5b88\u5176\u4ed6\u9650\u5236\u3002.<\/li>\n\n\n\n<li><strong>\u8f6c\u79fb\u5b9a\u4ef7\u3002.<\/strong> \u652f\u4ed8\u7ed9\u65b0\u52a0\u5761\u5173\u8054\u516c\u53f8\u7684\u5229\u606f\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u548c\u7ba1\u7406\u8d39\u5fc5\u987b\u7b26\u5408\u516c\u5e73\u4ea4\u6613\u539f\u5219\uff0c\u5e76\u6309\u7167\u8d22\u653f\u90e8\u957f\u6761\u4f8b\u7b2c172\/PMK.03\/2023\u53f7\u7684\u89c4\u5b9a\u4e88\u4ee5\u8bb0\u5f55\u3002\u5982\u679c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u672c\u8eab\u88ab\u8d28\u7591\u8fc7\u9ad8\uff0c\u5373\u4f7f\u9002\u7528\u6761\u7ea6\u8d39\u7387\u4e5f\u65e0\u6d4e\u4e8e\u4e8b\u3002.<\/li>\n\n\n\n<li><strong>\u503a\u52a1\u6743\u76ca\u6bd4\u7387\u9650\u5236\u3002.<\/strong> \u5411\u65b0\u52a0\u5761\u8d37\u6b3e\u673a\u6784\u652f\u4ed8\u7684\u5229\u606f\u4e5f\u9700\u6839\u636e 1983 \u5e74\u7b2c 7 \u53f7\u6cd5\u5f8b\u7b2c 18 \u6761\u7b2c (1) \u6b3e\u548c\u8d22\u653f\u90e8\u957f\u6761\u4f8b\u7b2c 169\/PMK.010\/2015 \u53f7\u4e2d\u7684\u8d44\u672c\u5f31\u5316\u89c4\u5219\u8fdb\u884c\u6d4b\u8bd5\uff0c\u8fd9\u53ef\u80fd\u5bfc\u81f4\u90e8\u5206\u5229\u606f\u4e0d\u53ef\u6263\u9664\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5065\u5168\u7684\u67b6\u6784\u5728\u6240\u6709\u56db\u4e2a\u65b9\u9762\u90fd\u4fdd\u6301\u4e00\u81f4\u3002DGT\u8868\u683c\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u548c\u96c6\u56e2\u8d22\u52a1\u62a5\u8868\u5e94\u8be5\u4e00\u81f4\u5730\u53cd\u6620\u65b0\u52a0\u5761\u516c\u53f8\u7684\u4e1a\u52a1\u6d3b\u52a8\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7b80\u6848\uff1a\u4e00\u5bb6\u5370\u5c3c\u96c6\u56e2\u5c06\u5229\u6da6\u5b58\u653e\u5728\u65b0\u52a0\u5761<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u5bb6\u5370\u5c3c\u5bb6\u65cf\u4f01\u4e1a\u5c06\u8d38\u6613\u5229\u6da6\u8f6c\u79fb\u5230\u4e00\u5bb6\u65b0\u52a0\u5761\u63a7\u80a1\u516c\u53f8\uff0c\u5e76\u5728\u90a3\u91cc\u5b58\u653e\u4e86\u6570\u5e74\uff0c\u4ed6\u4eec\u8ba4\u4e3a\u6ca1\u6709\u5206\u7ea2\u5c31\u65e0\u9700\u7f34\u7eb3\u5370\u5c3c\u7a0e\u3002\u4f46\u4e00\u9879\u5ba1\u67e5\u6307\u51fa\uff0c\u5373\u4f7f\u6ca1\u6709\u5b9e\u9645\u652f\u4ed8\uff0c\u53d7\u63a7\u5916\u56fd\u516c\u53f8\uff08CFC\uff09\u89c4\u5219\u4e5f\u53ef\u80fd\u88ab\u89c6\u4e3a\u5206\u914d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u96c6\u56e2\u91cd\u65b0\u89c4\u5212\u4e86\u5206\u7ea2\u65f6\u95f4\uff0c\u5e76\u5728\u4e0b\u6b21\u5e74\u5ea6\u7533\u62a5\u524d\u6574\u7406\u4e86\u76f8\u5173\u6587\u4ef6\u3002\u7531\u6b64\u53ef\u89c1\uff0c\u6761\u7ea6\u89c4\u5212\u548c\u53d7\u63a7\u5916\u56fd\u516c\u53f8\u98ce\u9669\u655e\u53e3\u5fc5\u987b\u7edf\u7b79\u8003\u8651\uff0c\u5207\u4e0d\u53ef\u5206\u5f00\u5ba1\u67e5\u3002\u8fd9\u662f\u4e00\u4e2a\u57fa\u4e8e\u5e38\u89c1\u6a21\u5f0f\u7684\u7efc\u5408\u6848\u4f8b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business Hub Asia \u5982\u4f55\u63d0\u4f9b\u5e2e\u52a9\uff1a<\/strong> \u6211\u4eec\u7684 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/indonesia-transfer-pricing\/\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/a> \u6db5\u76d6\u5173\u8054\u65b9\u8d44\u91d1\u6d41\u52a8\u7684\u6587\u4ef6\u7f16\u5236\u3001\u98ce\u9669\u8bc4\u4f30\u548c\u89c4\u5212\uff0c\u56e0\u6b64\uff0c\u5728\u7a0e\u52a1\u5c40\u53ef\u80fd\u8981\u6c42\u7684\u6bcf\u4e2a\u6587\u4ef6\u4e2d\uff0c\u65b0\u52a0\u5761\u516c\u53f8\u7684\u89d2\u8272\u90fd\u4ee5\u76f8\u540c\u7684\u65b9\u5f0f\u63cf\u8ff0\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u516c\u53f8\u4f55\u65f6\u5e94\u8be5\u8058\u8bf7\u5370\u5c3c\u7a0e\u52a1\u987e\u95ee\u8fdb\u884c\u6761\u7ea6\u7d22\u8d54\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u8bbe\u7acb\u65b0\u52a0\u5761\u63a7\u80a1\u516c\u53f8\u4e4b\u524d\uff0c\u4ee5\u53ca\u6bcf\u6b21\u6839\u636e\u5370\u5c3c-\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\u652f\u4ed8\u80a1\u606f\u3001\u5229\u606f\u6216\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u4e4b\u524d\uff0c\u90fd\u5e94\u8058\u8bf7\u5370\u5c3c\u7a0e\u52a1\u987e\u95ee\u3002\u53ca\u65e9\u4ecb\u5165\u6709\u52a9\u4e8e\u5728\u6613\u4e8e\u4fee\u6539\u7684\u60c5\u51b5\u4e0b\u7ea0\u6b63\u5b9e\u8d28\u6027\u95ee\u9898\u548c\u6587\u4ef6\u9519\u8bef\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u9636\u6bb5<\/strong><\/th><th><strong>\u5370\u5c3c\u7a0e\u52a1\u987e\u95ee\u8bc4\u8bba<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u5728\u8bbe\u7acb\u63a7\u80a1\u516c\u53f8\u4e4b\u524d<\/td><td>\u5546\u4e1a\u76ee\u7684\u3001\u5b9e\u8d28\u6027\u8ba1\u5212\u4ee5\u53ca\u6700\u7ec8\u6bcd\u516c\u53f8\u81ea\u8eab\u7684\u6761\u7ea6\u7acb\u573a<\/td><\/tr><tr><td>\u5728\u9996\u6b21\u4ed8\u6b3e\u4e4b\u524d<\/td><td>DGT\u8868\u683c\u683c\u5f0f\u3001IRAS\u8ba4\u8bc1\u3001\u5b9e\u76ca\u6240\u6709\u6743\u4e8b\u5b9e\u4ee5\u53ca365\u5929\u6301\u6709\u671f<\/td><\/tr><tr><td>\u6bcf\u4e2a\u7eb3\u7a0e\u671f<\/td><td>\u8868\u683c\u5728\u8be5\u671f\u95f4\u5185\u7684\u6709\u6548\u671f\u4ee5\u53ca\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u4e0e\u8d22\u52a1\u62a5\u8868\u7684\u4e00\u81f4\u6027<\/td><\/tr><tr><td>\u67e5\u8be2\u6216\u5ba1\u8ba1\u4e4b\u540e<\/td><td>\u5f02\u8bae\u548c\u4e0a\u8bc9\u9014\u5f84\uff0c\u4ee5\u53ca\u662f\u5426\u5b58\u5728\u53cc\u65b9\u534f\u5546\u4e00\u81f4\u7684\u7a0b\u5e8f<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3 <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-consultant-indonesia\/\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u7a0e\u52a1\u987e\u95ee<\/a> \u8be5\u670d\u52a1\u4e3a\u6bcf\u4e2a\u9636\u6bb5\u63d0\u4f9b\u652f\u6301\u3002\u5efa\u8bae\u662f\u6839\u636e\u96c6\u56e2\u5b9e\u9645\u7684\u652f\u4ed8\u6d41\u7a0b\u5236\u5b9a\u7684\uff0c\u800c\u975e\u6a21\u677f\uff0c\u56e0\u4e3a\u5373\u4f7f\u4e24\u4e2a\u96c6\u56e2\u5728\u65b0\u52a0\u5761\u7684\u7ec4\u7ec7\u7ed3\u6784\u76f8\u540c\uff0c\u4e5f\u53ef\u80fd\u9762\u4e34\u622a\u7136\u4e0d\u540c\u7684\u6761\u7ea6\u98ce\u9669\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6784\u5efa\u4e00\u4e2a\u7ecf\u5f97\u8d77\u5ba1\u8ba1\u8003\u9a8c\u7684\u63a7\u80a1\u7ed3\u6784<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u5370\u5c3c-\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\uff0c\u65b0\u52a0\u5761\u63a7\u80a1\u516c\u53f8\u4ecd\u7136\u53ef\u4ee5\u4fdd\u62a4\u76f8\u5f53\u4e00\u90e8\u5206\u5370\u5c3c\u5229\u6da6\u3002\u80fd\u591f\u4eab\u53d7\u8fd9\u9879\u4f18\u60e0\u7684\u96c6\u56e2\u5f80\u5f80\u5e76\u975e\u6700\u7cbe\u660e\u7684\uff0c\u800c\u662f\u90a3\u4e9b\u65e9\u671f\u5c31\u5efa\u7acb\u8d77\u96c4\u539a\u5b9e\u529b\u5e76\u4fdd\u6301\u6587\u4ef6\u4e00\u81f4\u6027\u7684\u96c6\u56e2\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u4e2a\u7ec4\u7ec7\u7ed3\u6784\u90fd\u4e0d\u540c\u3002\u6b63\u786e\u7684\u7b54\u6848\u53d6\u51b3\u4e8e\u96c6\u56e2\u603b\u90e8\u6240\u5728\u5730\u3001\u8d44\u91d1\u5982\u4f55\u6d41\u51fa\u5370\u5c3c\uff0c\u4ee5\u53ca\u65b0\u52a0\u5761\u5728\u6574\u4e2a\u4e1a\u52a1\u4e2d\u626e\u6f14\u4ec0\u4e48\u89d2\u8272\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3\uff08Business Hub Asia\uff09\u4f1a\u6839\u636e\u73b0\u884c\u7684\u5370\u5c3c-\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\u548cPMK 112\/2025\u53f7\u6cd5\u4ee4\uff0c\u5bf9\u65b0\u52a0\u5761-\u5370\u5c3c\u4e4b\u95f4\u7684\u4f01\u4e1a\u67b6\u6784\u8fdb\u884c\u5ba1\u67e5\u3002\u5ba1\u67e5\u56e2\u961f\u4f1a\u6838\u67e5\u5b9e\u8d28\u6027\u5185\u5bb9\u3001\u53d7\u76ca\u6240\u6709\u6743\u548cDGT\u6587\u4ef6\uff0c\u5e76\u8bc4\u4f30\u8be5\u67b6\u6784\u662f\u5426\u4ecd\u7136\u503c\u5f97\u7ef4\u6301\u3002\u5728\u4ed8\u6b3e\u524d\u5f25\u8865\u6f0f\u6d1e\u8fdc\u6bd4\u5728\u5ba1\u8ba1\u540e\u66f4\u5bb9\u6613\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u51c6\u5907\u597d\u4f18\u5316\u60a8\u7684\u7a0e\u52a1\u7b56\u7565\u4e86\u5417\uff1f\u8bf7\u4f7f\u7528\u4e0b\u65b9\u8868\u683c\u9884\u7ea6\u4e0e\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3\u7a0e\u52a1\u4e13\u5bb6\u7684\u514d\u8d39\u54a8\u8be2\u3002.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>The tax treaty Indonesia Singapore cuts withholding tax on dividends from 20% to 10% when a Singapore company holds at least 25% of the Indonesian company. This guide serves chief financial officers, tax directors and finance heads designing a holding structure or reviewing one before a dividend is paid. Under the tax treaty Indonesia Singapore, [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":10814,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92,1],"tags":[],"country":[9],"service-category":[49],"class_list":["post-10813","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","category-uncategorized","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/10813","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/comments?post=10813"}],"version-history":[{"count":1,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/10813\/revisions"}],"predecessor-version":[{"id":10815,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/10813\/revisions\/10815"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/10814"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=10813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=10813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=10813"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=10813"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=10813"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}