{"id":11031,"date":"2026-10-14T14:51:10","date_gmt":"2026-10-14T07:51:10","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-10-16T14:52:25","modified_gmt":"2026-10-16T07:52:25","slug":"golden-taxpayer-indonesia-guide","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/golden-taxpayer-indonesia-guide\/","title":{"rendered":"\u5370\u5c3c\u9ec4\u91d1\u7eb3\u7a0e\u4eba\uff1a\u5916\u56fd\u6295\u8d44\u8005\u5feb\u901f\u83b7\u5f97\u9000\u7a0e\u6307\u5357"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u8bd5\u60f3\u4e00\u4e0b\uff0c\u60a8\u63d0\u4ea4\u4e86\u4e00\u4efd\u6570\u989d\u5de8\u5927\u7684\u589e\u503c\u7a0e\u8d85\u989d\u7f34\u7eb3\u7533\u62a5\uff0c\u7ed3\u679c\u51e0\u4e2a\u6708\u540e\u6536\u5230\u7684\u4e0d\u662f\u9884\u671f\u7684\u9000\u6b3e\uff0c\u800c\u662f\u5ba1\u8ba1\u901a\u77e5\u3002\u672c\u6307\u5357\u5c06\u5411PT PMA\u516c\u53f8\u7684\u7ba1\u7406\u4eba\u5458\u5c55\u793a\u5982\u4f55\u5f7b\u5e95\u907f\u514d\u8fd9\u79cd\u4ee3\u4ef7\u9ad8\u6602\u7684\u7ed3\u679c\u3002\u8bf7\u7ee7\u7eed\u9605\u8bfb\uff0c\u8bc4\u4f30\u60a8\u7684\u51c6\u5907\u60c5\u51b5\u5e76\u4fdd\u62a4\u60a8\u7684\u5229\u6da6\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u4e0ePT PMA\u516c\u53f8\u5408\u4f5c\u7684\u8fc7\u7a0b\u4e2d\uff0cBusiness Hub Asia (BHA) \u59cb\u7ec8\u53d1\u73b0\u4e09\u4e2a\u5e38\u89c1\u7684\u9519\u8bef\uff1a\u516c\u53f8\u4f9d\u8d56\u8fc7\u65f6\u7684\u6cd5\u4ee4\u3001\u63a5\u53d7\u4fee\u6539\u540e\u7684\u5ba1\u8ba1\u610f\u89c1\uff0c\u6216\u8005\u8ba4\u4e3a\u81ea\u5df1\u53ef\u4ee5\u514d\u53d7\u540e\u7eed\u5ba1\u67e5\u3002\u53ca\u65e9\u7ea0\u6b63\u8fd9\u4e9b\u95ee\u9898\uff0c\u53ef\u4ee5\u786e\u4fdd\u60a8\u7684\u7533\u8bf7\u987a\u5229\u8fdb\u884c\uff0c\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u963b\u788d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u83b7\u5f97\u5370\u5c3c\u9ec4\u91d1\u7eb3\u7a0e\u4eba\u79f0\u53f7\uff0c\u6b63\u5f0f\u540d\u79f0\u4e3a <em>Wajib Pajak Kriteria Tertentu<\/em>, \u8fd9\u9879\u653f\u7b56\u5f7b\u5e95\u6539\u53d8\u4e86\u7b26\u5408\u6761\u4ef6\u7684\u4f01\u4e1a\u7684\u7a0e\u52a1\u6d41\u7a0b\u3002\u5b83\u4f7f\u7b26\u5408\u6761\u4ef6\u7684\u7eb3\u7a0e\u4eba\u80fd\u591f\u5728\u7ecf\u8fc7\u7b80\u5355\u7684\u6848\u5934\u5ba1\u6838\u540e\u83b7\u5f97\u521d\u6b65\u9000\u7a0e\uff0c\u800c\u65e0\u9700\u7ecf\u5386\u7e41\u7410\u7684\u5168\u9762\u7a0e\u52a1\u5ba1\u8ba1\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u7b2c28\/2026\u53f7\u603b\u7406\u6cd5\u4ee4\uff0c\u5ba1\u6279\u6d41\u7a0b\u663e\u8457\u52a0\u5feb\u3002\u589e\u503c\u7a0e\u9000\u7a0e\u51b3\u5b9a\u5728\u4e00\u4e2a\u6708\u5185\u5373\u53ef\u505a\u51fa\uff0c\u800c\u6240\u5f97\u7a0e\u9000\u7a0e\u4ec5\u9700\u4e09\u4e2a\u6708\u3002\u8fd9\u4e00\u52a0\u901f\u6d41\u7a0b\u4e3a\u5728\u5370\u5c3c\u5404\u5730\u8fd0\u8425\u7684\u5916\u8d44\u4f01\u4e1a\u63d0\u4f9b\u4e86\u5373\u65f6\u7684\u73b0\u91d1\u6d41\u7f13\u89e3\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91d1\u878d\u9886\u5bfc\u8005\u9762\u4e34\u7684\u6700\u5927\u6311\u6218\u662f\u5e94\u5bf9\u76d1\u7ba1\u65f6\u95f4\u8868\u7684\u53d8\u5316\u3002\u6839\u636e2018\u5e74\u65e7\u89c4\u9881\u5e03\u7684\u6240\u6709\u6cd5\u4ee4\u5747\u5df2\u4e8e2026\u5e745\u67081\u65e5\u5931\u6548\u3002\u91cd\u65b0\u7533\u8bf7\u7a97\u53e3\u5c06\u4e8e2026\u5e746\u670810\u65e5\u5173\u95ed\uff0c\u4e0b\u4e00\u4e2a\u5173\u952e\u622a\u6b62\u65e5\u671f\u662f2027\u5e741\u670810\u65e5\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u5b9e\u73b0\u8fd9\u4e00\u76ee\u6807\uff0c\u9700\u8981\u63d0\u524d\u5bf9\u5408\u89c4\u7b56\u7565\u8fdb\u884c\u9006\u5411\u5de5\u7a0b\u3002\u73b0\u5728\u9a8c\u8bc1\u60a8\u7684\u8d44\u683c\uff0c\u53ef\u786e\u4fdd\u60a8\u7684PT PMA\u5728\u4e0b\u4e00\u4e2a\u7a97\u53e3\u671f\u5f00\u542f\u524d\u505a\u597d\u5145\u5206\u51c6\u5907\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4ec0\u4e48\u662f\u5370\u5c3c\u9ec4\u91d1\u7eb3\u7a0e\u4eba\u8d44\u683c\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c\u5370\u5c3c\u9ec4\u91d1\u7eb3\u7a0e\u4eba\u201d\u79f0\u53f7\u662f\u201cWajib Pajak Kriteria Tertentu\u201d\uff08\u7eb3\u7a0e\u4eba\u8d44\u683c\u8ba4\u5b9a\uff09\u7684\u5e02\u573a\u540d\u79f0\uff0c\u662f\u7a0e\u52a1\u603b\u5c40 (DGT) \u6839\u636e PMK 28\/2026 \u53f7\u6cd5\u4ee4\u6388\u4e88\u7684\u4e00\u79cd\u79f0\u53f7\u3002\u5b83\u5141\u8bb8\u5728\u6587\u4ef6\u5ba1\u6838\u540e\uff0c\u800c\u4e0d\u662f\u8fdb\u884c\u5168\u9762\u7684\u7a0e\u52a1\u5ba1\u8ba1\u540e\uff0c\u5bf9\u591a\u7f34\u7684\u589e\u503c\u7a0e\u6216\u6240\u5f97\u7a0e\u8fdb\u884c\u521d\u6b65\u9000\u7a0e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c\u9ec4\u91d1\u7eb3\u7a0e\u4eba\u201d\u4e00\u8bcd\u5e76\u672a\u51fa\u73b0\u5728\u6cd5\u89c4\u672c\u8eab\u4e2d\u3002\u5b83\u662f\u4e09\u79cd\u7c7b\u522b\u4e2d\u7b2c\u4e00\u7c7b\u7eb3\u7a0e\u4eba\u7684\u7b80\u79f0\u3002 <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-28-tahun-2026\/summary\" target=\"_blank\" rel=\"noopener\">PMK 28\/2026 \u7b2c 2 \u6761<\/a>\uff1aWP Kriteria Tertentu\u3001Wajib Pajak Persyaratan Tertentu \u548c\u4f4e\u98ce\u9669\u5e94\u7a0e\u4f01\u4e1a\u5bb6 (PKP Berisiko Rendah)\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d22\u653f\u90e8\u957f\u4e8e 2026 \u5e74 4 \u6708 29 \u65e5\u53d1\u5e03\u4e86\u8be5\u6761\u4f8b\u3002\u6839\u636e\u8d22\u653f\u90e8\u7684\u6cd5\u5f8b\u6570\u636e\u5e93\uff0c\u8be5\u6761\u4f8b\u53d6\u4ee3\u4e86\u8d22\u653f\u90e8\u957f\u7b2c 39\/PMK.03\/2018 \u53f7\u6761\u4f8b\u53ca\u5176\u4e09\u9879\u4fee\u6b63\u6848\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u7c7b\u522b<\/strong><\/th><th><strong>\u5b83\u6db5\u76d6\u54ea\u4e9b\u5bf9\u8c61\uff1f<\/strong><\/th><th><strong>\u51b3\u7b56\u7a97\u53e3<\/strong><\/th><th><strong>\u8d85\u989d\u652f\u4ed8\u9650\u989d<\/strong><\/th><th><strong>\u9700\u8981DGT\u6cd5\u4ee4\u5417\uff1f<\/strong><\/th><\/tr><\/thead><tbody><tr><td>WP Kriteria Tertentu\uff08\u9ec4\u91d1\u7eb3\u7a0e\u4eba\uff09<\/td><td>\u62e5\u6709\u957f\u671f\u826f\u597d\u7eb3\u7a0e\u8bb0\u5f55\u7684\u7eb3\u7a0e\u4eba<\/td><td>\u589e\u503c\u7a0e\uff1a1 \u4e2a\u6708\u3002PPh\uff1a3 \u4e2a\u6708\uff08\u7b2c 7(2) \u6761\uff09<\/td><td>\u7b2c3\u6761\u672a\u4f5c\u89c4\u5b9a\u3002<\/td><td>\u662f\u7684\uff08\u7b2c4\u6761\uff09<\/td><\/tr><tr><td>WP Persyaratan Tertentu<\/td><td>\u5728\u89c4\u5b9a\u9650\u989d\u5185\u7684\u5c0f\u578b\u4f01\u4e1a\u7eb3\u7a0e\u4eba<\/td><td>\u4f01\u4e1a PPh \u548c\u589e\u503c\u7a0e 1 \u4e2a\u6708\uff08\u7b2c 11(2) \u6761\uff09<\/td><td>\u516c\u53f8\uff1a\u8425\u4e1a\u989d\u4e0d\u8d85\u8fc7 10 \u4ebf\u5370\u5c3c\u76fe\uff0c\u8425\u4e1a\u989d\u4e0d\u8d85\u8fc7 500 \u4ebf\u5370\u5c3c\u76fe\uff08\u7b2c 9(2) \u6761\uff09<\/td><td>\u4e0d\uff0c\u8bf7\u6c42\u5df2\u5728\u7b54\u590d\u4e2d\u63d0\u51fa\uff08\u7b2c 10 \u6761\uff09\u3002<\/td><\/tr><tr><td>PKP Berisiko Rendah<\/td><td>\u589e\u503c\u7a0e\u7533\u62a5\u4f01\u4e1a\uff0c\u4f8b\u5982\u4e0a\u5e02\u516c\u53f8\u548c\u56fd\u6709\u4f01\u4e1a<\/td><td>\u589e\u503c\u7a0e\uff1a1 \u4e2a\u6708\uff08\u7b2c 17(2) \u6761\uff09<\/td><td>\u672a\u8bf4\u660e<\/td><td>\u662f\u7684\uff08\u7b2c14\u6761\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48\u9000\u7a0e\u5bf9\u7269\u7406\u6cbb\u7597\u5e08\u7684\u5eb7\u590d\u8ba1\u5212\u5982\u6b64\u91cd\u8981\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u7f34\u7684\u7a0e\u6b3e\u7531\u56fd\u5bb6\u627f\u62c5\uff0c\u800c\u516c\u53f8\u5374\u4ecd\u5728\u7528\u8fd9\u4e9b\u7a0e\u6b3e\u652f\u4ed8\u5458\u5de5\u5de5\u8d44\u3001\u8fdb\u53e3\u5546\u54c1\u548c\u8fdb\u884c\u6269\u5f20\u3002\u8fd9\u7b14\u91d1\u989d\u76f8\u5f53\u5de8\u5927\u3002\u636e\u5370\u5c3c\u5546\u4e1a\u65e5\u62a5\u300aKontan\u300b\u62a5\u9053\uff0c\u8d22\u653f\u90e8\u6570\u636e\u663e\u793a\uff0c\u622a\u81f32025\u5e7411\u6708\uff0c\u9000\u7a0e\u603b\u989d\u5c06\u8fbe\u5230351.05\u4e07\u4ebf\u5370\u5c3c\u76fe\uff0c\u6bd4\u4e0a\u5e74\u540c\u671f\u589e\u52a035.513\u4e07\u4ebf\u5370\u5c3c\u76fe\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u589e\u503c\u7a0e\u7ea6\u5360\u603b\u989d\u768470%\uff0c\u5373247.16\u4e07\u4ebf\u5370\u5c3c\u76fe\u3002\u540c\u4e00\u4efd\u62a5\u544a\u6307\u51fa\uff0c\u7a0e\u52a1\u90e8\u5c06\u9000\u7a0e\u89c6\u4e3a\u7eb3\u7a0e\u4eba\u4f9d\u6cd5\u4eab\u6709\u7684\u6743\u5229\u3002\u8fd9\u79cd\u6a21\u5f0f\u9002\u7528\u4e8e\u5728\u9500\u552e\u5f00\u59cb\u524d\u5c31\u5df2\u7d2f\u79ef\u8fdb\u9879\u589e\u503c\u7a0e\u7684\u516c\u53f8\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u8d44\u4f01\u4e1a\u9762\u4e34\u7684\u5e38\u89c1\u75db\u70b9\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8fdb\u9879\u589e\u503c\u7a0e\u4f1a\u5728\u5efa\u8bbe\u6216\u76c8\u5229\u524d\u9636\u6bb5\u7d2f\u79ef\uff0c\u5e76\u5360\u7528\u8425\u8fd0\u8d44\u91d1\u3002.<\/li>\n\n\n\n<li>\u6839\u636e 1983 \u5e74\u7b2c 6 \u53f7\u6cd5\u5f8b\uff08UU KUP\uff09\u7b2c 17B \u6761\uff0c\u6807\u51c6\u7684\u9000\u7a0e\u7533\u8bf7\u53ef\u80fd\u4f1a\u5bfc\u81f4\u5168\u9762\u7684\u7a0e\u52a1\u5ba1\u8ba1\u3002.<\/li>\n\n\n\n<li>\u5ba1\u8ba1\u95ee\u8be2\u51fa\u73b0\u65f6\uff0c\u8d22\u52a1\u56e2\u961f\u6b63\u5fd9\u4e8e\u5e94\u5bf9\u96c6\u56e2\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u3002.<\/li>\n\n\n\n<li>\u5f53\u9000\u6b3e\u65f6\u95f4\u6ca1\u6709\u660e\u786e\u671f\u9650\u65f6\uff0c\u96c6\u56e2\u8d22\u52a1\u9884\u6d4b\u5c31\u4f1a\u53d8\u5f97\u4e0d\u53ef\u9760\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">BHA\u7684\u7a0e\u52a1\u56e2\u961f\u901a\u5e38\u9996\u5148\u4f1a\u95ee\u4e00\u4e2a\u95ee\u9898\uff1a\u6709\u591a\u5c11\u73b0\u91d1\u79ef\u538b\u5728\u7a0e\u52a1\u5c40\uff0c\u8fd8\u8981\u591a\u4e45\u624d\u80fd\u4ea4\u4e0a\u53bb\uff1f\u8fd9\u4e2a\u6570\u5b57\u901a\u5e38\u80fd\u8868\u660e\u51c6\u5907\u5de5\u4f5c\u662f\u5426\u503c\u5f97\u3002, <strong>\u4f7f\u7528\u4ee5\u4e0b\u65b9\u5f0f\u8054\u7cfb<\/strong> <a href=\"https:\/\/docs.google.com\/document\/d\/1CVYN-qTeh07UeaMZW9zrlaX8LLbT8J4A\/edit#brxe-qylpqx\" target=\"_blank\" rel=\"noopener\"><strong>\u8054\u7cfb\u8868\u683c<\/strong><\/a> <strong>\u8bf7\u5728\u4e0b\u65b9\u4e0e\u6211\u4eec\u7684\u987e\u95ee\u8bc4\u4f30\u60a8\u7684\u60c5\u51b5\u3002.<\/strong>&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PMK 28\/2026 \u5bf9\u5916\u8d44\u4f01\u4e1a\u6709\u4f55\u5f71\u54cd\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.pajak.go.id\/en\/node\/119867\" target=\"_blank\" rel=\"noopener\">PMK 28\/2026<\/a> \uff082026 \u5e74\u7b2c 28 \u53f7\u8d22\u653f\u90e8\u957f\u6761\u4f8b\uff09\u4e0e 2018 \u5e74\u7684\u5236\u5ea6\u76f8\u6bd4\uff0c\u6536\u7d27\u4e86\u591a\u9879\u89c4\u5b9a\u3002\u5b83\u589e\u52a0\u4e86\u57fa\u4e8e\u5ba1\u8ba1\u7684\u8d22\u653f\u5229\u6da6\u4fee\u6b63\u7684 5% \u4e0a\u9650\uff0c\u5bf9\u7b7e\u7f72\u7684\u516c\u5171\u4f1a\u8ba1\u5e08\u89c4\u5b9a\u4e86\u4e94\u5e74\u7684\u670d\u52a1\u5e74\u9650\u9650\u5236\uff0c\u5e76\u6392\u9664\u4e86\u91cd\u8ff0\u7684\u8d22\u52a1\u62a5\u8868\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6839\u636e 2018 \u5e74\u89c4\u5219\u9881\u5e03\u7684\u6cd5\u4ee4\u4e8e 2026 \u5e74 5 \u6708 1 \u65e5\u505c\u6b62\u9002\u7528\uff08\u7b2c 25(a) \u6761\uff09\u3002.<\/li>\n\n\n\n<li>\u6301\u6709\u4eba\u53ef\u5728 2026 \u5e74 6 \u6708 1 \u65e5\u81f3 10 \u65e5\u671f\u95f4\u91cd\u65b0\u7533\u8bf7\uff08\u7b2c 25(b) \u6761\uff09\uff1b\u5426\u5219\u622a\u6b62\u65e5\u671f\u4e3a 1 \u6708 10 \u65e5\uff08\u7b2c 4(1) \u6761\uff09\u3002.<\/li>\n\n\n\n<li>DGT \u53ef\u4ee5\u64a4\u9500\u7279\u5b9a\u8fdd\u89c4\u884c\u4e3a\u7684\u72b6\u6001\uff08\u7b2c 5(2) \u6761\uff09\u3002.<\/li>\n\n\n\n<li>\u4e00\u65e6\u521d\u6b65\u5211\u4e8b\u8c03\u67e5\u6216\u8c03\u67e5\u5f00\u59cb\uff0cDGT \u53ef\u4ee5\u53d6\u6d88\u5df2\u4f5c\u51fa\u7684\u9000\u6b3e\u51b3\u5b9a\uff08\u7b2c 21 \u6761\uff09\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">DGT \u81ea\u5df1\u53d1\u8868\u7684\u8bc4\u8bba\u5c06\u8be5\u8bbe\u65bd\u63cf\u8ff0\u4e3a\u5bf9\u957f\u671f\u6301\u7eed\u5408\u89c4\u7684\u8ba4\u53ef\uff0c\u800c\u4e0d\u662f\u5bf9\u67d0\u4e00\u5e74\u8868\u73b0\u826f\u597d\u7684\u5956\u52b1\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4ec0\u4e48\u662f WP Kriteria Tertentu\uff1f\u5b83\u6709\u54ea\u4e9b\u8981\u6c42\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cWP Kriteria Tertentu\u201d\u662f\u5370\u5c3c\u9ec4\u91d1\u7eb3\u7a0e\u4eba\u79f0\u53f7\u80cc\u540e\u7684\u6cd5\u5f8b\u672f\u8bed\u3002PMK 28\/2026\u53f7\u6cd5\u4ee4\u7b2c3(2)\u6761\u89c4\u5b9a\u4e86\u56db\u9879\u7d2f\u79ef\u6027\u6807\u51c6\u3002\u516c\u53f8\u5fc5\u987b\u5728\u8bc4\u5b9a\u65f6\u6ee1\u8db3\u6240\u6709\u56db\u9879\u6807\u51c6\uff0c\u800c\u5927\u591a\u6570\u7533\u8bf7\u5931\u8d25\u7684\u539f\u56e0\u5c31\u5728\u4e8e\u672a\u80fd\u5b8c\u5168\u7b26\u5408\u6bcf\u9879\u6807\u51c6\u7684\u5177\u4f53\u8981\u6c42\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u6807\u51c6<\/strong><\/th><th><strong>PMK 28\/2026 \u7684\u8981\u6c42<\/strong><\/th><th><strong>\u5e38\u89c1\u7684\u7eca\u811a\u77f3<\/strong><\/th><\/tr><\/thead><tbody><tr><td>1. \u53ca\u65f6\u63d0\u4ea4<\/td><td>\u8fc7\u53bb 3 \u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u7684\u5e74\u5ea6\u7533\u62a5\u8868\uff08SPT Tahunan\uff09\u6309\u65f6\u63d0\u4ea4\u3002\u4e0a\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6 1 \u6708\u81f3 11 \u6708\u7684\u6708\u5ea6\u7533\u62a5\u8868\uff08SPT Masa\uff09\uff0c\u5141\u8bb8\u6709\u9650\u5236\u5730\u903e\u671f\u7533\u62a5\uff08\u7b2c 3(3) \u6761\uff09\u3002.<\/td><td>\u8fde\u7eed\u591a\u4e2a\u5468\u671f\u903e\u671f\u63d0\u4ea4\u6708\u5ea6\u7533\u62a5\u8868\uff0c\u6216\u8005\u5728\u4e0b\u4e00\u4e2a\u5468\u671f\u622a\u6b62\u65e5\u671f\u4e4b\u540e\u63d0\u4ea4\u7533\u62a5\u8868\u3002.<\/td><\/tr><tr><td>2. \u65e0\u6b20\u7a0e<\/td><td>\u622a\u81f3\u786e\u5b9a\u524d\u6700\u540e\u4e00\u5e74\u7684 12 \u6708 31 \u65e5\uff0c\u65e0\u903e\u671f\u672a\u7f34\u7a0e\u6b3e\uff0c\u9664\u975e\u5df2\u5ef6\u671f\u6216\u5df2\u6279\u51c6\u5206\u671f\u4ed8\u6b3e\u3002\u8fc7\u53bb 5 \u5e74\u5185\u65e0\u903e\u671f\u4ed8\u6b3e\u8bb0\u5f55\uff08\u7b2c 3(4) \u6761\uff09\u3002.<\/td><td>\u4e00\u6b21\u903e\u671f\u4ed8\u6b3e\u3002.<\/td><\/tr><tr><td>3. \u5ba1\u8ba1\u8bb0\u5f55\u826f\u597d<\/td><td>\u8fde\u7eed 3 \u5e74\u83b7\u5f97\u65e0\u4fdd\u7559\u610f\u89c1\u7684\u5ba1\u8ba1\u62a5\u544a\uff0c\u8fc7\u53bb 3 \u5e74\u5ba1\u8ba1\u4e2d\u672a\u51fa\u73b0\u8d85\u8fc7 5% \u7684\u8d22\u653f\u5229\u6da6\u4fee\u6b63\uff0c\u4e14\u5ba1\u8ba1\u5e08\u7684\u670d\u52a1\u5e74\u9650\u5728 5 \u5e74\u4ee5\u5185\uff08\u7b2c 3(5) \u6761\uff09\u3002.<\/td><td>\u89e3\u91ca\u6027\u6bb5\u843d\u6216\u91cd\u8ff0\u62a5\u544a\u3002.<\/td><\/tr><tr><td>4. \u65e0\u7a0e\u52a1\u72af\u7f6a\u8bb0\u5f55<\/td><td>\u8fc7\u53bb 5 \u5e74\u5185\u6ca1\u6709\u56e0\u7a0e\u52a1\u72af\u7f6a\u800c\u53d7\u5230\u6700\u7ec8\u4e14\u5177\u6709\u7ea6\u675f\u529b\u7684\u6cd5\u9662\u5224\u51b3\uff08\u7b2c 3(2)(d) \u6761\uff09\u3002.<\/td><td>\u867d\u7136\u7f55\u89c1\uff0c\u4f46\u5386\u53f2\u5fc5\u987b\u5f97\u5230\u8bc1\u5b9e\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u903e\u671f\u7533\u62a5\u5e76\u975e\u5fc5\u7136\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u64a4\u9500\u7a0e\u52a1\u673a\u5173\u7684\u8d44\u683c\u3002\u7b2c3(3)(c)\u6761\u89c4\u5b9a\uff0c\u6bcf\u79cd\u7a0e\u79cd\u7684\u903e\u671f\u7533\u62a5\u4e0d\u5f97\u8d85\u8fc7\u4e09\u4e2a\u7eb3\u7a0e\u671f\uff0c\u4e14\u4e0d\u5f97\u8fde\u7eed\u903e\u671f\uff0c\u4e5f\u4e0d\u5f97\u8d85\u8fc7\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u671f\u7684\u622a\u6b62\u65e5\u671f\u3002\u4efb\u4f55\u4e0d\u7b26\u5408\u4e0a\u8ff0\u89c4\u5b9a\u7684\u60c5\u51b5\u5747\u6784\u6210\u8fdd\u7ea6\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u54ea\u4e9b\u5ba1\u8ba1\u610f\u89c1\u7b26\u5408\u8d44\u683c\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ea\u6709\u7eaf\u7cb9\u7684\u65e0\u4fdd\u7559\u610f\u89c1\u624d\u6709\u6548\u3002\u7b2c3\u6761\u7b2c5\u6b3e(b)\u9879\u89c4\u5b9a\uff0c\u5e26\u6709\u89e3\u91ca\u6027\u6bb5\u843d\u7684\u65e0\u4fdd\u7559\u610f\u89c1\u65e0\u6548\uff1b\u7b2c3\u6761\u7b2c5\u6b3e(c)\u9879\u89c4\u5b9a\uff0c\u91cd\u8ff0\u7684\u58f0\u660e\u65e0\u6548\u3002\u7531\u4e8e\u9700\u8981\u8fde\u7eed\u4e09\u5e74\u6709\u6548\uff0c\u56e0\u6b64\uff0c\u4efb\u4f55\u4e00\u5e74\u7684\u65e0\u6548\u90fd\u4f1a\u5bfc\u81f4\u8ba1\u7b97\u91cd\u65b0\u5f00\u59cb\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48\u5ba1\u8ba1\u5e08\u4efb\u671f\u5f88\u91cd\u8981\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c3\u6761\u7b2c5\u6b3e(f)\u9879\u8981\u6c42\u516c\u5171\u4f1a\u8ba1\u5e08\u9075\u5b88\u4e94\u5e74\u5ba1\u8ba1\u670d\u52a1\u671f\u9650\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u63d0\u4ea4\u58f0\u660e\u786e\u8ba4\u8fd9\u4e00\u70b9\u3002\u5982\u679c\u5168\u7403\u5ba1\u8ba1\u7f51\u7edc\u91c7\u7528\u4e0d\u540c\u7684\u5468\u671f\u8f6e\u6362\u7b7e\u7ea6\u5408\u4f5c\u4f19\u4f34\uff0c\u5219\u53ef\u80fd\u4f1a\u9020\u6210\u4ec5\u5728\u7533\u8bf7\u65f6\u624d\u4f1a\u663e\u73b0\u7684\u671f\u9650\u7f3a\u53e3\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BHA \u7684\u7a0e\u52a1\u987e\u95ee\u53ef\u4ee5\u5728\u63d0\u4ea4\u4efb\u4f55\u7533\u8bf7\u4e4b\u524d\uff0c\u5c06\u6bcf\u4e2a\u6807\u51c6\u4e0e\u4e09\u5e74\u7684\u7533\u62a5\u3001\u5ba1\u8ba1\u62a5\u544a\u548c\u4ed8\u6b3e\u8bb0\u5f55\u8fdb\u884c\u6bd4\u5bf9\uff0c\u4ee5\u4fbf\u5728\u95ee\u9898\u51fa\u73b0\u4e4b\u524d\u53ca\u65f6\u89e3\u51b3\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u514d\u8d39\u4e0b\u8f7d\u7535\u5b50\u4e66\uff1a<\/strong> <a href=\"https:\/\/businesshubasia.com\/zh\/downloads\/\">\u5370\u5c3c\u7a0e\u52a1\u5408\u89c4\u7efc\u5408\u6307\u5357<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5728\u5370\u5c3c\uff0c\u4eab\u53d7\u201c\u9ec4\u91d1\u7eb3\u7a0e\u4eba\u201d\u5f85\u9047\u540e\uff0c\u9000\u7a0e\u6d41\u7a0b\u6709\u591a\u5feb\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u7b2c28\/2026\u53f7\u653f\u5e9c\u6cd5\u4ee4\u7b2c7\u6761\u7b2c2\u6b3e\uff0c\u7a0e\u52a1\u603b\u5c40\u5fc5\u987b\u5728\u6536\u5230\u7533\u8bf7\u4e4b\u65e5\u8d77\u4e09\u4e2a\u6708\u5185\uff08\u6240\u5f97\u7a0e\uff09\u6216\u4e00\u4e2a\u6708\u5185\uff08\u589e\u503c\u7a0e\uff09\u4f5c\u51fa\u521d\u6b65\u9000\u7a0e\u51b3\u5b9a\uff08SKPPKP\uff09\u3002\u5982\u679c\u8d85\u8fc7\u671f\u9650\uff0c\u5219\u6839\u636e\u7b2c7\u6761\u7b2c3\u6b3e\uff0c\u8be5\u7533\u8bf7\u5c06\u88ab\u89c6\u4e3a\u5df2\u83b7\u6279\u51c6\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u7279\u5f81<\/strong><\/th><th><strong>\u6807\u51c6\u9000\u7a0e<\/strong><\/th><th><strong>\u9ec4\u91d1\u7eb3\u7a0e\u4eba\u9884\u9000\u7a0e<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u8bc4\u8bba\u7c7b\u578b<\/td><td>\u6839\u636e\u827a\u672f\u8fdb\u884c\u7a0e\u52a1\u5ba1\u8ba1\u3002 17B \u4e4c\u5e93\u666e<\/td><td>\u5bf9\u9000\u8d27\u8fdb\u884c\u6848\u5934\u5ba1\u67e5\uff08\u5ba1\u67e5\uff09<\/td><\/tr><tr><td>\u589e\u503c\u7a0e\u51b3\u7b56\u7a97\u53e3<\/td><td>\u6700\u591a 12 \u4e2a\u6708<\/td><td>1 \u4e2a\u6708\uff08\u7b2c 7(2)(b) \u6761\uff09<\/td><\/tr><tr><td>PPh \u51b3\u7b56\u7a97\u53e3<\/td><td>\u6700\u591a 12 \u4e2a\u6708<\/td><td>3\u4e2a\u6708\uff08\u7b2c7(2)(a)\u6761\uff09<\/td><\/tr><tr><td>\u4e4b\u540e\u662f\u5426\u53ef\u80fd\u8fdb\u884c\u5ba1\u8ba1\uff1f<\/td><td>\u4e0d\u9002\u7528<\/td><td>\u662f\u7684\uff08\u7b2c22\u6761\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c3\u6761\u5e76\u672a\u5bf9\u201c\u9ec4\u91d1\u7eb3\u7a0e\u4eba\u201d\u7c7b\u522b\u8bbe\u5b9a\u6700\u9ad8\u8d85\u7f34\u7a0e\u989d\u9650\u5236\u3002\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u7b2c9\u6761\u89c4\u5b9a\uff0c\u5bf9\u4e8e\u201c\u7279\u6b8a\u7eb3\u7a0e\u4eba\u201d\u7c7b\u522b\u7684\u4f01\u4e1a\u7eb3\u7a0e\u4eba\uff0c\u8d85\u7f34\u7a0e\u989d\u4e0a\u9650\u4e3a10\u4ebf\u5370\u5c3c\u76fe\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u89c4\u6a21\u672c\u8eab\u5e76\u4e0d\u9650\u5236\u201c\u9ec4\u91d1\u7eb3\u7a0e\u4eba\u201d\u7684\u7533\u8bf7\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5feb\u901f\u9000\u6b3e\u662f\u5426\u610f\u5473\u7740\u65e0\u9700\u5ba1\u6838\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u3002\u7b2c22\u6761\u5141\u8bb8\u7a0e\u52a1\u603b\u5c40\u5728\u521d\u6b65\u9000\u7a0e\u540e\u5bf9\u7eb3\u7a0e\u4eba\u8fdb\u884c\u5ba1\u8ba1\u5e76\u53d1\u51fa\u8bc4\u4f30\u901a\u77e5\u3002\u5982\u679c\u968f\u540e\u53d1\u51fa\u5c11\u7f34\u7a0e\u6b3e\u8bc4\u4f30\u51fd\uff08SKPKB\uff09\uff0c\u5219\u6839\u636e\u300a\u7edf\u4e00\u7a0e\u6cd5\u300b\u7b2c19\u6761\u7b2c2\u6b3e\uff0c\u9002\u7528\u7b2c13\u6761\u7b2c2\u6b3e\u89c4\u5b9a\u7684\u884c\u653f\u5904\u7f5a\u3002\u5ba1\u67e5\u7a0b\u5e8f\u8f6c\u79fb\u5230\u7f34\u6b3e\u4e4b\u540e\uff0c\u800c\u4e0d\u662f\u5b8c\u5168\u53d6\u6d88\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5ba1\u6838\u6d41\u7a0b\u662f\u600e\u6837\u7684\uff1f\uff08\u6b65\u9aa4\u8be6\u89e3\uff09<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u516c\u53f8\u5728\u5176\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u586b\u5199\u9884\u9000\u7a0e\u680f\uff08\u7b2c 6(3) \u6761\uff09\u3002.<\/li>\n\n\n\n<li>DGT \u68c0\u67e5\u6b63\u5f0f\u804c\u8d23\uff1a\u6709\u6548\u72b6\u6001\u3001\u7533\u62a5\u671f\u9650\u3001\u65e0\u6b20\u7a0e\u3001\u7ecf\u5ba1\u8ba1\u7684\u62a5\u8868\u4ee5\u53ca\u540c\u4e00\u65f6\u671f\u6ca1\u6709\u5ba1\u8ba1\uff08\u7b2c 6(4) \u6761\uff09\u3002.<\/li>\n\n\n\n<li>DGT \u68c0\u67e5\u8ba1\u7b97\u3001\u9884\u6263\u6216\u4ed8\u6b3e\u51ed\u8bc1\u4ee5\u53ca\u53ef\u62b5\u6263\u7684\u8fdb\u9879\u589e\u503c\u7a0e\uff08\u7b2c 6(7) \u6761\uff09\u3002.<\/li>\n\n\n\n<li>\u5bf9\u4e8e\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u6708\u4efd\u4ee5\u5916\u7684\u589e\u503c\u7a0e\uff0cDGT \u8fd8\u4f1a\u6d4b\u8bd5\u51fa\u53e3\u7b49\u5408\u683c\u6d3b\u52a8\uff08\u7b2c 6(7)(d) \u6761\uff09\u3002.<\/li>\n\n\n\n<li>DGT \u4f5c\u51fa\u51b3\u5b9a\uff0c\u6216\u901a\u77e5\u4e0d\u80fd\u9000\u6b3e\uff08\u7b2c 7(1) \u6761\uff09\u3002.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c\u56db\u6b65\u503c\u5f97\u5173\u6ce8\u3002\u4e00\u5bb6\u516c\u53f8\u5982\u679c\u67d0\u4e2a\u6708\u53ea\u5728\u56fd\u5185\u9500\u552e\uff0c\u53ef\u80fd\u96be\u4ee5\u8bc1\u660e\u8be5\u6708\u589e\u503c\u7a0e\u7533\u62a5\u6d3b\u52a8\u7b26\u5408\u6761\u4ef6\u3002\u4e0e\u987e\u95ee\u5546\u8ba8\u7533\u62a5\u65f6\u95f4\uff0c\u53ef\u4ee5\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u62d2\u4ed8\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PT PMA \u5982\u4f55\u4ee5\u53ca\u4f55\u65f6\u7533\u8bf7\u5370\u5c3c\u9ec4\u91d1\u7eb3\u7a0e\u4eba\u8d44\u683c\uff1f<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u7269\u54c1<\/strong><\/th><th><strong>\u89c4\u5219<\/strong><\/th><th><strong>\u6765\u6e90<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u6e20\u9053<\/td><td>\u53ef\u901a\u8fc7\u7eb3\u7a0e\u4eba\u95e8\u6237\u7f51\u7ad9\u4ee5\u7535\u5b50\u65b9\u5f0f\u63d0\u4ea4\uff1b\u4ec5\u5728\u65e0\u6cd5\u4f7f\u7528\u95e8\u6237\u7f51\u7ad9\u65f6\u624d\u53ef\u901a\u8fc7\u4eb2\u81ea\u9012\u4ea4\u6216\u90ae\u5bc4\u65b9\u5f0f\u63d0\u4ea4\u3002<\/td><td>\u7b2c4\u6761\u7b2c\uff081\uff09\u6b3e\u81f3\u7b2c\uff082\uff09\u6b3e<\/td><\/tr><tr><td>\u6700\u540e\u671f\u9650<\/td><td>\u4e0d\u8fdf\u4e8e1\u670810\u65e5<\/td><td>\u7b2c4(1)\u6761<\/td><\/tr><tr><td>DGT \u51b3\u5b9a<\/td><td>\u6536\u5230\u540e30\u4e2a\u5de5\u4f5c\u65e5\u5185<\/td><td>\u7b2c4(4)\u6761<\/td><\/tr><tr><td>\u5982\u679c DGT \u4fdd\u6301\u9759\u9ed8<\/td><td>\u8bf7\u6c42\u89c6\u4e3a\u5df2\u83b7\u6279\u51c6\uff0c\u5fc5\u987b\u9881\u5e03\u6cd5\u4ee4\u3002<\/td><td>\u7b2c4(5)\u6761<\/td><\/tr><tr><td>\u64a4\u9500\u540e\u7684\u91cd\u65b0\u7533\u8bf7<\/td><td>\u6839\u636e\u7b2c4\u6761\u7a0b\u5e8f\u5141\u8bb8<\/td><td>\u7b2c5(4)\u6761<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u6765\u6e90\uff1aPMK 28\/2026\uff0c\u7b2c 4 \u6761\u548c\u7b2c 5 \u6761\uff0c\u8d22\u653f\u90e8\u957f\u3002.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u5546\u4e1a\u8ba1\u5212\u7684\u5236\u5b9a\u5e94\u4ece1\u670810\u65e5\u5012\u63a8\u3002\u5e0c\u671b\u83b7\u5f97\u4e0b\u4e00\u8f6e\u9000\u7a0e\u8bb8\u53ef\u7684\u516c\u53f8\u5e94\u5728\u5e74\u5e95\u524d\u5c3d\u65e9\u6838\u5b9e\u5176\u5e74\u5ea6\u62a5\u8868\u3001\u5ba1\u8ba1\u62a5\u544a\u548c\u4ed8\u6b3e\u8bb0\u5f55\uff0c\u6700\u597d\u7531\u4e13\u4e1a\u4eba\u58eb\u8fdb\u884c\u5ba1\u6838\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Coretax \u7684\u5b9a\u4f4d\u662f\u4ec0\u4e48\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Coretax \u662f DGT \u7684\u6838\u5fc3\u7a0e\u52a1\u7ba1\u7406\u7cfb\u7edf\uff0c\u6839\u636e 2024 \u5e74\u8d22\u653f\u90e8\u957f\u7b2c 81 \u53f7\u6761\u4f8b\u5f15\u5165\uff0c\u5e76\u4e8e 2025 \u5e74 1 \u6708\u5f00\u59cb\u8fd0\u884c\u3002\u9000\u7a0e\u7533\u8bf7\u5728\u7535\u5b50\u7533\u62a5\u8868\u4e2d\u63d0\u51fa\uff0c\u72b6\u6001\u7533\u8bf7\u5219\u901a\u8fc7\u7eb3\u7a0e\u4eba\u95e8\u6237\u7f51\u7ad9\u8fdb\u884c\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u591a\u4e45<\/strong> <strong><em>WP Kriteria Tertentu<\/em><\/strong> <strong>\u72b6\u6001\u4e3a\u201c\u6700\u540e\u201d\uff0c\u4ec0\u4e48\u56e0\u7d20\u53ef\u4ee5\u64a4\u9500\u5b83\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e9b\u5e02\u573a\u8bc4\u8bba\u79f0\u8be5\u6cd5\u4ee4\u6709\u6548\u671f\u4e3a\u4e00\u5e74\u3002\u4f46PMK 28\/2026\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u7b2c1\u6b3e\u89c4\u5b9a\uff0c\u8be5\u6cd5\u4ee4\u81ea\u9881\u5e03\u4e4b\u65e5\u8d77\u751f\u6548\uff0c\u76f4\u81f3\u6cd5\u56fd\u603b\u68c0\u5bdf\u957f\u529e\u516c\u5ba4\uff08DGT\uff09\u64a4\u9500\u4e3a\u6b62\u3002\u771f\u6b63\u7684\u98ce\u9669\u5728\u4e8e\u6cd5\u4ee4\u88ab\u64a4\u9500\uff0c\u800c\u7b2c5\u6761\u7b2c2\u6b3e\u89c4\u5b9a\uff0c\u5728\u7279\u5b9a\u60c5\u51b5\u4e0b\uff0c\u6cd5\u4ee4\u5c06\u88ab\u64a4\u9500\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u64a4\u9500\u89e6\u53d1\u5668<\/strong><\/th><th><strong>\u8be6\u60c5\uff08\u7b2c5(2)\u6761\uff09<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u5e74\u672b\u6536\u76ca<\/td><td>\u786e\u5b9a\u540e\u4efb\u4f55\u8fdf\u5230\u7684 SPT Tahunan<\/td><\/tr><tr><td>\u6708\u672b\u6536\u76ca<\/td><td>\u8fde\u7eed\u4e24\u4e2a\u7533\u62a5\u5468\u671f\u903e\u671f\uff0c\u6216\u5728\u4e00\u4e2a\u65e5\u5386\u5e74\u5185\u903e\u671f\u4e09\u4e2a\u7533\u62a5\u5468\u671f\uff0c\u6216\u5728\u4e0b\u4e00\u4e2a\u7533\u62a5\u5468\u671f\u622a\u6b62\u65e5\u671f\u4e4b\u540e\u63d0\u4ea4\u3002<\/td><\/tr><tr><td>\u672a\u7f34\u7a0e\u6b3e<\/td><td>\u9664\u975e\u5df2\u6279\u51c6\u5ef6\u671f\u6216\u5206\u671f\u4ed8\u6b3e\uff0c\u5426\u5219\u5230\u671f\u672a\u507f\u8fd8\u7684\u503a\u52a1\u5c06\u53d7\u5230\u5904\u7f5a\u3002<\/td><\/tr><tr><td>\u8fdf\u5230\u7684\u4ed8\u6b3e<\/td><td>\u6839\u636e\u5df2\u6279\u51c6\u7684\u5ef6\u671f\u4ed8\u6b3e\u6216\u5206\u671f\u4ed8\u6b3e\u8ba1\u5212\u903e\u671f\u4ed8\u6b3e<\/td><\/tr><tr><td>\u5ba1\u8ba1\u95ee\u9898<\/td><td>\u672a\u7ecf\u5ba1\u8ba1\u3001\u610f\u89c1\u4fee\u6b63\u6216\u91cd\u8ff0\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u5ba1\u8ba1\u5e08\u6267\u4e1a\u5e74\u9650\u8d85\u8fc75\u5e74\uff0c\u672a\u7b54\u590d\u7a0e\u52a1\u603b\u5c40\u7684\u95ee\u8be2\uff0c\u6216\u8d85\u8fc75%\u7684\u8d22\u52a1\u66f4\u6b63\u3002<\/td><\/tr><tr><td>\u5211\u4e8b\u8bc9\u8bbc\u7a0b\u5e8f<\/td><td>\u516c\u5f00\u7684\u521d\u6b65\u8c03\u67e5\u6216\u786e\u5b9a\u540e\u7684\u8c03\u67e5<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u6765\u6e90\uff1aPMK 28\/2026\uff0c\u7b2c 5(2) \u6761\uff0c\u8d22\u653f\u90e8\u957f\u3002.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u88ab\u64a4\u9500\u8d44\u683c\u7684\u516c\u53f8\u53ef\u4ee5\u6839\u636e\u7b2c5(4)\u6761\u91cd\u65b0\u7533\u8bf7\uff0c\u4f461\u670810\u65e5\u7684\u622a\u6b62\u65e5\u671f\u4ecd\u7136\u6709\u6548\u3002\u56e0\u6b64\uff0c\u9519\u8fc7\u4e00\u6b21\u7533\u62a5\u5468\u671f\u53ef\u80fd\u4f1a\u5bfc\u81f4\u6570\u6708\u65e0\u6cd5\u4eab\u53d7\u5feb\u901f\u9000\u6b3e\uff0c\u8fd9\u4e5f\u662f\u4e3a\u4ec0\u4e48\u6309\u6708\u7533\u62a5\u80fd\u591f\u4fdd\u969c\u8fd9\u9879\u798f\u5229\u7684\u539f\u56e0\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BHA \u7684\u7c3f\u8bb0\u548c\u7a0e\u52a1\u65e5\u5386\u652f\u6301\u662f\u56f4\u7ed5\u8fd9\u4e00\u539f\u5219\u5efa\u7acb\u7684\uff1a\u6bcf\u6708\u7533\u62a5\u3001\u4ed8\u6b3e\u548c\u5ba1\u8ba1\u4ea4\u4ed8\u7269\u4e00\u8d77\u8ddf\u8e2a\uff0c\u4ee5\u4fbf\u4e00\u65e6\u83b7\u5f97\u6279\u51c6\uff0c\u72b6\u6001\u5c31\u80fd\u4fdd\u6301\u4e0d\u53d8\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u5916\u56fd\u516c\u53f8\u7a0e\uff1a\u5916\u8d44\u6240\u6709\u6743\u662f\u5426\u4f1a\u5f71\u54cd\u7eb3\u7a0e\u8d44\u683c\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA \u5c5e\u4e8e\u56fd\u5185\u7eb3\u7a0e\u4eba\uff0c\u6839\u636e 2021 \u5e74\u7b2c 7 \u53f7\u7a0e\u6536\u6cd5\u89c4\u534f\u8c03\u6cd5 (UU HPP) \u7684\u89c4\u5b9a\uff0c\u6309 22% \u7a0e\u7387\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002PMK 28\/2026 \u53f7\u6cd5\u4ee4\u7b2c 3 \u6761\u5ba1\u67e5\u7eb3\u7a0e\u4eba\u81ea\u8eab\u7684\u7eb3\u7a0e\u8bb0\u5f55\u3002\u5916\u56fd\u6301\u80a1\u5e76\u975e\u5ba1\u67e5\u6807\u51c6\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c1\u6761\u7b2c(4)\u6b3e\u5bf9\u4f01\u4e1a\u7eb3\u7a0e\u4eba\u7684\u5b9a\u4e49\u8f83\u4e3a\u5bbd\u6cdb\uff0c\u5305\u62ec\u5e38\u8bbe\u673a\u6784\uff08BUT\uff0cBentuk Usaha Tetap\uff09\uff0c\u56e0\u6b64\u8be5\u6846\u67b6\u5e76\u975e\u4ec5\u9650\u4e8ePT PMA\u3002\u8d44\u683c\u4ecd\u53d6\u51b3\u4e8e\u662f\u5426\u6ee1\u8db3\u7b2c3\u6761\u7684\u6240\u6709\u6807\u51c6\uff0c\u5305\u62ec\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u8d44\u4f01\u4e1a\u9762\u4e34\u8bf8\u591a\u5b9e\u9645\u969c\u788d\u3002\u5168\u7403\u5ba1\u8ba1\u7f51\u7edc\u53ef\u80fd\u4f1a\u6309\u7167\u4e0e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c3(5)(f)\u6761\u4e0d\u7b26\u7684\u5468\u671f\u8f6e\u6362\u7b7e\u7ea6\u5408\u4f5c\u4f19\u4f34\uff0c\u800c\u4e14\u7eb3\u7a0e\u4eba\u5fc5\u987b\u63d0\u4ea4\u81ea\u5df1\u7684\u58f0\u660e\u4ee5\u786e\u8ba4\u5ba1\u8ba1\u6807\u51c6\u3002\u4ecd\u5728\u7b79\u5efa\u4e2d\u7684\u6295\u8d44\u8005\u53ef\u4ee5\u5148\u53c2\u8003BHA\u7684\u6982\u8ff0\u3002 <a href=\"https:\/\/businesshubasia.com\/zh\/pt-pma-requirements\/\"><strong>PT PMA \u8981\u6c42<\/strong><\/a>, \u6216\u8005\uff0c\u60a8\u4e5f\u53ef\u4ee5\u901a\u8fc7\u4ee5\u4e0b\u65b9\u5f0f\u63d0\u4ea4\u54a8\u8be2\uff0c\u76f4\u63a5\u83b7\u5f97\u6211\u4eec\u56e2\u961f\u7684\u6307\u5bfc\uff1a <a href=\"https:\/\/docs.google.com\/document\/d\/1CVYN-qTeh07UeaMZW9zrlaX8LLbT8J4A\/edit#brxe-qylpqx\" target=\"_blank\" rel=\"noopener\">\u8054\u7cfb\u8868\u683c<\/a> \u4ee5\u4e0b\u3002.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e3a\u4ec0\u4e48 KBLI \u8054\u76df\u5bf9\u9ec4\u91d1\u7eb3\u7a0e\u4eba\u5f88\u91cd\u8981\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">KBLI\uff08\u5370\u5c3c\u6807\u51c6\u5546\u4e1a\u6d3b\u52a8\u5206\u7c7b\uff09\u5e76\u975ePMK 28\/2026\u53f7\u6cd5\u4ee4\u7684\u5fc5\u8981\u6761\u4ef6\u3002\u6301\u6709KBLI\u8d44\u683c\u65e0\u9700\u7279\u5b9a\u4ee3\u7801\uff0c\u8be5\u6cd5\u4ee4\u4e5f\u672a\u5305\u542bKBLI\u6761\u6b3e\u3002\u6b64\u5173\u8054\u66f4\u591a\u662f\u51fa\u4e8e\u5b9e\u9645\u9700\u8981\u800c\u975e\u6cd5\u5f8b\u4f9d\u636e\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u7edf\u8ba1\u5c40\uff08BPS\uff09\u4e8e2025\u5e7412\u670818\u65e5\u53d1\u5e03\u4e862025\u5e74\u7b2c7\u53f7BPS\u6761\u4f8b\uff0c\u53d6\u4ee3\u4e862020\u5e74\u7b2c2\u53f7BPS\u6761\u4f8b\u3002BPS\u6307\u51fa\uff0cOSS\uff08<a href=\"https:\/\/oss.go.id\" target=\"_blank\" rel=\"noopener\">\u5728\u7ebf\u5355\u6b21\u63d0\u4ea4<\/a>\uff09\u548cAHU\u7cfb\u7edf\u5e94\u57282026\u5e746\u670818\u65e5\u4e4b\u524d\u8fdb\u884c\u8c03\u6574\uff08<a href=\"https:\/\/www.bps.go.id\/en\/news\/2026\/04\/27\/898\/pemerintah-memastikan-kbli-2025-tidak-memerlukan-perizinan-baru.html\" target=\"_blank\" rel=\"noopener\">\u94f6\u884c<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BPS \u8fd8\u786e\u8ba4\uff0c\u6b64\u524d\u9881\u53d1\u7684\u8bb8\u53ef\u8bc1\u4ecd\u7136\u6709\u6548\uff0c\u4f46\u5982\u679c\u4e1a\u52a1\u8303\u56f4\u53d1\u751f\u5b9e\u8d28\u6027\u53d8\u5316\uff0c\u5219\u9700\u8981\u66f4\u65b0\u8bb8\u53ef\u8bc1\u3002\u516c\u53f8\u5e94\u786e\u8ba4\u5176\u6ce8\u518c\u4e1a\u52a1\u6d3b\u52a8\u5bf9\u5e94\u7684 KBLI 2025 \u4ee3\u7801\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u6211\u4eec\u7684\u7ecf\u9a8c\uff0c\u5982\u679c\u7eb3\u7a0e\u7533\u62a5\u8868\u4e0a\u7684\u6536\u5165\u4e0eOSS\u7cfb\u7edf\u4e2d\u767b\u8bb0\u7684\u6d3b\u52a8\u4e0d\u7b26\uff0c\u4f1a\u5728\u589e\u503c\u7a0e\u9000\u7a0e\u5ba1\u6838\u4e2d\u5f15\u53d1\u7591\u95ee\uff0c\u56e0\u4e3a\u7b2c6\u6761\u7b2c7\u6b3e(d)\u9879\u89c4\u5b9a\u8981\u68c0\u9a8c\u51fa\u53e3\u7b49\u6d3b\u52a8\u662f\u5426\u5b9e\u9645\u53d1\u751f\u3002\u54a8\u8be2\u987e\u95ee\u53ef\u4ee5\u5728\u63d0\u4ea4\u7533\u62a5\u8868\u524d\u6838\u5bf9\u4e24\u4efd\u8bb0\u5f55\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5370\u5c3c\u7a0e\u52a1\u987e\u95ee\uff1aPT PMA\u4f55\u65f6\u9700\u8981\u4e13\u4e1a\u652f\u6301\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 28\/2026 \u5e76\u672a\u8981\u6c42\u7eb3\u7a0e\u4eba\u8058\u8bf7\u987e\u95ee\u3002\u98ce\u9669\u5728\u4e8e\u5176\u4ed6\u65b9\u9762\uff1a\u8bc4\u4f30\u6807\u51c6\u662f\u7d2f\u79ef\u6027\u7684\uff0c\u8bc1\u636e\u6db5\u76d6\u4e09\u5230\u4e94\u5e74\uff0c\u800c\u4e14\u4e00\u4e2a\u9519\u8bef\u5c31\u53ef\u80fd\u5bfc\u81f4\u4e0b\u6b21\u8bc4\u4f30\u63a8\u8fdf\u5230\u6b21\u5e741\u670810\u65e5\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e2a <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-consultant-indonesia\/\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u7a0e\u52a1\u987e\u95ee<\/a> \u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u5728\u7533\u8bf7\u63d0\u4ea4\u81f3\u7a0e\u52a1\u603b\u5c40 (DGT) \u4e4b\u524d\uff0c\u5ba1\u6838\u56e2\u961f\u4f1a\u6838\u5b9e\u7533\u8bf7\u65e5\u671f\u3001\u4ed8\u6b3e\u8bb0\u5f55\u3001\u5ba1\u8ba1\u610f\u89c1\u4ee5\u53ca\u5ba1\u8ba1\u5e08\u7684\u4efb\u804c\u5e74\u9650\u3002\u8df3\u8fc7\u8fd9\u4e00\u5ba1\u6838\u73af\u8282\u53ef\u80fd\u4f1a\u5bfc\u81f4\u7533\u8bf7\u88ab\u9a73\u56de\u6216\u88ab\u8fc7\u65e9\u64a4\u9500\uff0c\u800c\u8fd9\u4e9b\u60c5\u51b5\u672c\u53ef\u907f\u514d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BHA\u4e3a\u5916\u56fd\u6295\u8d44\u8005\u63d0\u4f9b\u4ee5\u4e0b\u652f\u6301\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6839\u636e\u7b2c3\u6761\u5bf9\u8fc7\u53bb\u4e09\u5e74\u7684\u7a0e\u52a1\u6570\u636e\u8fdb\u884c\u8bc4\u4f30\u3002.<\/li>\n\n\n\n<li>\u672c\u5730\u8bb0\u8d26\u5de5\u4f5c\u4e0e\u6bcf\u6708\u7533\u62a5\u548c\u4ed8\u6b3e\u622a\u6b62\u65e5\u671f\u4fdd\u6301\u4e00\u81f4\u3002.<\/li>\n\n\n\n<li>\u51c6\u5907\u7533\u8bf7\u53ca\u540e\u7eed\u9000\u6b3e\u6240\u9700\u7684\u7cfb\u7edf\u548c\u6587\u4ef6\u3002.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u73b0\u5b9e\u4e16\u754c\u4e2d\u54ea\u4e9b\u7eb3\u7a0e\u4eba\u6848\u4f8b\u582a\u79f0\u5178\u8303\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u4e09\u4e2a\u573a\u666f\u4ec5\u4e3a\u793a\u4f8b\uff0c\u7ec6\u8282\u5df2\u7b80\u5316\uff0c\u4e14\u5747\u4ee5 PMK 28\/2026 \u7684\u89c4\u5b9a\u4e3a\u4f9d\u636e\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6848\u4f8b\u4e00\uff1a\u5236\u9020\u5546\u9644\u89e3\u91ca\u6027\u6bb5\u843d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u5bb6\u751f\u4ea7\u6c7d\u8f66\u96f6\u90e8\u4ef6\u7684PT PMA\u516c\u53f8\u6309\u65f6\u63d0\u4ea4\u4e86\u6240\u6709\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u4e14\u65e0\u4efb\u4f55\u6b20\u7a0e\u3002\u5176\u5ba1\u8ba1\u5e08\u5728\u6700\u8fd1\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u7684\u62a5\u544a\u4e2d\u589e\u52a0\u4e86\u4e00\u6bb5\u5173\u4e8e\u5173\u8054\u65b9\u8d37\u6b3e\u7684\u89e3\u91ca\u6027\u6bb5\u843d\u3002\u8d22\u52a1\u56e2\u961f\u8ba4\u4e3a\u8be5\u5ba1\u8ba1\u610f\u89c1\u4e3a\u65e0\u4fdd\u7559\u610f\u89c1\u3002\u4f46\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c3(5)(b)\u6761\uff0c\u8be5\u610f\u89c1\u5e76\u4e0d\u5b8c\u6574\uff0c\u56e0\u6b64\u4e09\u5e74\u7684\u7eb3\u7a0e\u4e49\u52a1\u8ba1\u7b97\u91cd\u65b0\u5f00\u59cb\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6848\u4f8b\u4e8c\uff1a\u9519\u59312026\u5e746\u6708\u7a97\u53e3\u671f\u7684\u5206\u9500\u5546<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u5bb6\u5916\u8d44\u5206\u9500\u5546\u6301\u67092024\u5e74\u9881\u5e03\u7684\u6cd5\u4ee4\uff0c\u5e76\u8ba4\u4e3a\u8be5\u6cd5\u4ee4\u4ecd\u7136\u6709\u6548\u3002\u8be5\u6cd5\u4ee4\u4e8e2026\u5e745\u67081\u65e5\u5931\u6548\uff0c\u4e14\u57286\u67081\u65e5\u81f310\u65e5\u671f\u95f4\u672a\u63d0\u4ea4\u4efb\u4f55\u7533\u8bf7\u3002\u968f\u540e\uff0c\u8be5\u516c\u53f8\u4e8e7\u6708\u63d0\u4ea4\u4e86\u4e00\u4efd\u589e\u503c\u7a0e\u7533\u62a5\u8868\uff0c\u8be5\u7533\u62a5\u8868\u9075\u5faa\u4e86\u7b2c17B\u6761\u89c4\u5b9a\u7684\u5ba1\u8ba1\u7a0b\u5e8f\uff08\u7b2c19\u6761\u7b2c5\u6b3e\uff09\uff0c\u4e0b\u4e00\u6b21\u7533\u8bf7\u673a\u4f1a\u4e3a2027\u5e741\u670810\u65e5\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6848\u4f8b\u4e09\uff1a\u5931\u53bb\u51fa\u53e3\u5546\u5730\u4f4d\u7684\u51fa\u53e3\u5546<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u5bb6\u51fa\u53e3\u578bPT PMA\u516c\u53f8\u5f88\u5feb\u5c31\u6536\u5230\u4e86\u589e\u503c\u7a0e\u9000\u7a0e\u3002\u5728\u7cfb\u7edf\u53d8\u66f4\u671f\u95f4\uff0c\u8be5\u516c\u53f8\u5728\u4e00\u5e74\u5185\u8fde\u7eed\u4e09\u4e2a\u6708\u903e\u671f\u63d0\u4ea4\u4e86\u589e\u503c\u7a0e\u6708\u5ea6\u7533\u62a5\u8868\u3002\u6839\u636e\u300a\u589e\u503c\u7a0e\u6cd5\u300b\u7b2c5(2)(c)\u6761\uff0c\u8fd9\u79cd\u60c5\u51b5\u5141\u8bb8\u64a4\u9500\u9000\u7a0e\uff0c\u56e0\u6b64\u4e0b\u4e00\u6b21\u7533\u8bf7\u53c8\u6062\u590d\u4e86\u6807\u51c6\u7684\u5ba1\u8ba1\u6d41\u7a0b\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u901a\u8fc7\u6b63\u786e\u7684\u51c6\u5907\uff0c\u5c06\u591a\u7f34\u7684\u7a0e\u6b3e\u8f6c\u5316\u4e3a\u8425\u8fd0\u8d44\u91d1\u3002<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c\u5370\u5c3c\u9ec4\u91d1\u7eb3\u7a0e\u4eba\u201d\u79f0\u53f7\u65e8\u5728\u8868\u5f70\u90a3\u4e9b\u5c06\u7a0e\u52a1\u5408\u89c4\u89c6\u4e3a\u957f\u671f\u539f\u5219\u7684\u4f01\u4e1a\u3002\u5bf9\u4e8e\u5b58\u5728\u589e\u503c\u7a0e\u6216\u6240\u5f97\u7a0e\u8d85\u7f34\u7684PT PMA\u516c\u53f8\u800c\u8a00\uff0c\u5ef6\u8fdf\u4e00\u4e2a\u6708\u548c\u5ef6\u8fdf\u4e00\u5e74\u4e4b\u95f4\u7684\u5dee\u522b\uff0c\u53ef\u80fd\u4f1a\u5f7b\u5e95\u6539\u53d8\u5176\u9884\u7b97\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u6761\u8def\u867d\u7136\u5145\u6ee1\u6311\u6218\uff0c\u4f46\u5e76\u975e\u4e0d\u53ef\u884c\u3002\u5927\u591a\u6570\u969c\u788d\uff0c\u4f8b\u5982\u5ba1\u8ba1\u610f\u89c1\u7c7b\u578b\u3001\u903e\u671f\u63d0\u4ea4\u7684\u6587\u4ef6\u6216\u5931\u6548\u7684\u6cd5\u4ee4\uff0c\u90fd\u53ef\u4ee5\u63d0\u524d\u9884\u89c1\u3002\u5c3d\u65e9\u5ba1\u67e5\u5c31\u80fd\u5c06\u5b83\u4eec\u4ece\u610f\u5916\u8f6c\u5316\u4e3a\u53ef\u63a7\u7684\u4efb\u52a1\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3 (BHA) \u901a\u8fc7\u5176\u5370\u5c3c\u7a0e\u52a1\u987e\u95ee\u670d\u52a1\u4e3a\u5916\u56fd\u6295\u8d44\u8005\u63d0\u4f9b\u652f\u6301\uff0c\u670d\u52a1\u5185\u5bb9\u6db5\u76d6\u5ba1\u6838\u4e09\u5e74\u7a0e\u52a1\u6570\u636e\u3001\u7ba1\u7406\u672c\u5730\u8d26\u52a1\u4ee5\u53ca\u7cfb\u7edf\u642d\u5efa\u7b49\u3002\u8fd9\u6709\u52a9\u4e8e\u964d\u4f4e\u7533\u8bf7\u88ab\u62d2\u3001\u64a4\u9500\u6216\u9519\u8fc7\u7533\u8bf7\u671f\u9650\u7684\u98ce\u9669\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8bf7\u4f7f\u7528\u4e0b\u65b9\u8054\u7cfb\u8868\u683c\u4e0e\u6211\u4eec\u7684\u7a0e\u52a1\u56e2\u961f\u8ba8\u8bba\u60a8\u7684\u60c5\u51b5\u548c\u540e\u7eed\u6b65\u9aa4\u3002.<\/strong> \u8bf7\u5728\u5373\u5c06\u5230\u6765\u7684\u622a\u6b62\u65e5\u671f\u524d\u63d0\u4ea4\u60a8\u8fc7\u53bb\u4e09\u5e74\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u3001\u4ed8\u6b3e\u8bb0\u5f55\u548c\u5ba1\u8ba1\u62a5\u544a\uff0c\u4ee5\u4fbf\u6211\u4eec\u8fdb\u884c\u8bc4\u4f30\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Imagine filing a substantial VAT overpayment claim, only to receive an audit notice months later instead of your expected refund. This guide shows executives of PT PMA companies how to prevent that costly outcome entirely. Read on to evaluate your readiness and protect your bottom line. Across our work with PT PMA firms, Business Hub [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":11036,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92],"tags":[],"country":[9],"service-category":[49],"class_list":["post-11031","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/11031","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=11031"}],"version-history":[{"count":1,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/11031\/revisions"}],"predecessor-version":[{"id":11032,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/11031\/revisions\/11032"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/11036"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=11031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=11031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=11031"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=11031"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=11031"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}