{"id":11099,"date":"2026-10-20T10:29:45","date_gmt":"2026-10-20T03:29:45","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-10-20T10:29:48","modified_gmt":"2026-10-20T03:29:48","slug":"permanent-establishment-risk-indonesia","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/zh\/permanent-establishment-risk-indonesia\/","title":{"rendered":"\u5728\u5370\u5c3c\u8bbe\u7acb\u5e38\u8bbe\u673a\u6784\u7684\u98ce\u9669\uff1a\u5f53\u60a8\u7684\u5916\u56fd\u516c\u53f8\u5728\u6ca1\u6709\u672c\u5730\u5b9e\u4f53\u7684\u60c5\u51b5\u4e0b\u9700\u8981\u7eb3\u7a0e\u65f6\u3002"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u8bb8\u591a\u5916\u56fd\u516c\u53f8\u8ba4\u4e3a\uff0c\u5982\u679c\u6ca1\u6709\u5370\u5c3c\u5e38\u8bbe\u673a\u6784\uff08PT PMA\uff09\u3001\u5206\u652f\u673a\u6784\u6216\u529e\u516c\u5ba4\u79df\u8d41\uff0c\u5b83\u4eec\u5728\u5370\u5c3c\u5c31\u4e0d\u4f1a\u6784\u6210\u7a0e\u52a1\u5b58\u5728\u3002\u8fd9\u79cd\u60f3\u6cd5\u901a\u5e38\u662f\u9519\u8bef\u7684\uff0c\u4e5f\u662f\u5728\u5370\u5c3c\u6784\u6210\u5e38\u8bbe\u673a\u6784\u98ce\u9669\u7684\u8d77\u70b9\u3002\u6839\u636e\u5370\u5c3c\u7a0e\u6cd5\uff0c\u60a8\u7684\u516c\u53f8\u53ef\u80fd\u6784\u6210\u5e38\u8bbe\u673a\u6784\u3002 <strong>\u5e38\u8bbe\u673a\u6784<\/strong> (<em>Bentuk Usaha Tetap<\/em> \u6216\u8005 <strong>\u4f46<\/strong>\uff09\u901a\u8fc7\u4f60\u7684\u5458\u5de5\u548c\u5408\u4f5c\u4f19\u4f34\u5728\u5b9e\u5730\u6240\u505a\u7684\u5de5\u4f5c\uff0c\u800c\u4e0d\u662f\u901a\u8fc7\u4f60\u767b\u8bb0\u7684\u5185\u5bb9\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e38\u8bbe\u673a\u6784\u98ce\u9669\u901a\u5e38\u662f\u6084\u7136\u79ef\u7d2f\u7684\u3002\u6211\u4eec\u6240\u89c1\u7684\u5927\u591a\u6570\u6848\u4f8b\u90fd\u53ef\u5f52\u56e0\u4e8e\u4ee5\u4e0b\u4e09\u79cd\u60c5\u51b5\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u201c\u5f53\u5730\u4ee3\u8868\u201d\u3002.<\/strong> \u4e00\u5bb6\u65b0\u52a0\u5761\u6216\u6fb3\u5927\u5229\u4e9a\u516c\u53f8\u59d4\u4efb\u4e00\u540d\u5370\u5c3c\u4ee3\u7406\u4eba\uff0c\u7531\u8be5\u4ee3\u7406\u4eba\u4ee3\u8868\u516c\u53f8\u5bfb\u627e\u5ba2\u6237\u3001\u6d3d\u8c08\u4ef7\u683c\u5e76\u7b7e\u7f72\u8ba2\u5355\u3002\u6536\u5165\u6d41\u5411\u6d77\u5916\uff0c\u4f46\u5b9e\u9645\u4e0a\u4e1a\u52a1\u662f\u5728\u5370\u5c3c\u7531\u8be5\u4ee3\u7406\u4eba\u8fd0\u8425\u3002.<\/li>\n\n\n\n<li><strong>\u8fd9\u9879\u5386\u65f6\u8f83\u957f\u7684\u9879\u76ee\u3002.<\/strong> \u5de5\u7a0b\u3001IT \u6216\u5b89\u88c5\u56e2\u961f\u98de\u62b5\u73b0\u573a\u8fdb\u884c\u201c\u77ed\u671f\u201d\u90e8\u7f72\u3002\u4f46\u9879\u76ee\u9636\u6bb5\u4e0d\u65ad\u5ef6\u957f\uff0c\u53d8\u66f4\u5355\u5806\u79ef\u5982\u5c71\uff0c\u6700\u7ec8\u56e2\u961f\u51e0\u4e4e\u4e00\u5e74\u4e2d\u7684\u5927\u90e8\u5206\u65f6\u95f4\u90fd\u5f85\u5728\u73b0\u573a\u3002.<\/li>\n\n\n\n<li><strong>\u8fdc\u7a0b\u5458\u5de5\u3002.<\/strong> \u603b\u90e8\u8058\u8bf7\u4e00\u4f4d\u9500\u552e\u4e3b\u7ba1\u6216\u56fd\u5bb6\u7ecf\u7406\uff0c\u5c45\u4f4f\u5728\u96c5\u52a0\u8fbe\u6216\u5df4\u5398\u5c9b\uff0c\u5728\u5bb6\u529e\u516c\uff0c\u5de5\u8d44\u7531\u6d77\u5916\u90e8\u95e8\u652f\u4ed8\u3002\u540d\u4e49\u4e0a\u6ca1\u6709\u5370\u5c3c\u4e1a\u52a1\uff0c\u4f46\u5b9e\u9645\u4e0a\u5374\u6709\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u4efb\u4f55\u60c5\u51b5\u4e0b\uff0c\u7a0e\u52a1\u603b\u5c40\uff08DGT\/DJP\uff09\u90fd\u53ef\u4ee5\u5c06\u8be5\u5916\u56fd\u516c\u53f8\u89c6\u4e3a\u62e5\u6709\u201c\u6709\u5f62\u8d44\u4ea7\u201d\uff08BUT\uff09\u3002\u4e00\u65e6\u8fd9\u79cd\u60c5\u51b5\u53d1\u751f\uff0c\u5f52\u5c5e\u4e8e\u5370\u5c3c\u7684\u5229\u6da6\u5c31\u9700\u8981\u5728\u5370\u5c3c\u7eb3\u7a0e\uff0c\u901a\u5e38\u4f1a\u8ffd\u6eaf\u5f81\u7a0e\uff0c\u5e76\u9700\u652f\u4ed8\u5229\u606f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u6307\u5357\u9002\u7528\u4e8e\u5728\u5370\u5c3c\u9500\u552e\u4ea7\u54c1\u3001\u62db\u8058\u5458\u5de5\u6216\u5f00\u5c55\u9879\u76ee\u4f46\u672a\u8bbe\u7acb\u672c\u5730\u5b9e\u4f53\u7684\u5916\u56fd\u516c\u53f8\uff0c\u4ee5\u53ca\u4e3a\u5176\u8d1f\u8d23\u7684\u521b\u59cb\u4eba\u3001\u8d22\u52a1\u548c\u7a0e\u52a1\u8d1f\u8d23\u4eba\u3001\u6cd5\u5f8b\u987e\u95ee\u548c\u56fd\u5bb6\u7ecf\u7406\u3002\u4ecd\u5728\u8ba1\u5212\u8fdb\u5165\u5370\u5c3c\u5e02\u573a\u5e76\u9009\u62e9\u7ec4\u7ec7\u67b6\u6784\u7684\u516c\u53f8\u4e5f\u80fd\u4ece\u4e2d\u53d7\u76ca\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u672c\u4e66\u4e2d\uff0c\u60a8\u5c06\u4e86\u89e3\u5230\u6839\u636e PMK 35\/2019 \u548c\u7a0e\u6536\u534f\u5b9a\u5982\u4f55\u786e\u5b9a\u5e38\u8bbe\u673a\u6784\u5730\u4f4d\u3001\u6211\u4eec\u6700\u5e38\u770b\u5230\u7684\u4e94\u4e2a\u89e6\u53d1\u56e0\u7d20\u3001DGT \u5982\u4f55\u53d1\u73b0\u4ee5\u53ca\u5e38\u8bbe\u673a\u6784\u5728\u5b9e\u8df5\u4e2d\u7684\u6210\u672c\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7136\u540e\uff0c\u672c\u4e66\u8f6c\u5411\u5982\u4f55\u63a7\u5236\u5e38\u8bbe\u673a\u6784\u98ce\u9669\uff0c\u4ece\u5408\u540c\u8bbe\u8ba1\u5230\u5728\u5e38\u8bbe\u673a\u6784\u3001\u4ee3\u8868\u5904\u548c\u5e38\u8bbe\u673a\u6784\u4e4b\u95f4\u8fdb\u884c\u9009\u62e9\uff0c\u6700\u540e\u63d0\u4f9b\u51b3\u7b56\u6e05\u5355\u548c\u5e38\u89c1\u95ee\u9898\u89e3\u7b54\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6839\u636e\u5370\u5c3c\u6cd5\u5f8b\uff0c\u4ec0\u4e48\u662f\u5e38\u8bbe\u673a\u6784\uff08BUT\uff09\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u5728\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\uff08UU PPh\uff09\u7b2c2(5)\u6761\u4e2d\u5bf9\u201cBUT\u201d\u8fdb\u884c\u4e86\u5b9a\u4e49\uff0c\u5e76\u7ed9\u51fa\u4e86\u8be6\u7ec6\u7684\u6807\u51c6\u3002 <a href=\"https:\/\/peraturan.bpk.go.id\/Details\/128023\/pmk-no-35pmk032019\" target=\"_blank\" rel=\"noopener\"><strong>\u8d22\u653f\u90e8\u957f\u6761\u4f8b\u7b2c35\/PMK.03\/2019\u53f7<\/strong><\/a> \u5173\u4e8e\u5e38\u8bbe\u673a\u6784\u8ba4\u5b9a\u7684\u89c4\u5b9a\uff0c\u81ea2019\u5e744\u67081\u65e5\u8d77\u751f\u6548\u3002\u5e38\u8bbe\u673a\u6784\u7684\u6982\u5ff5\u4ec5\u9002\u7528\u4e8e\u2026\u2026 <strong>\u975e\u5c45\u6c11<\/strong>\uff1a\u672a\u5728\u5370\u5c3c\u8bbe\u7acb\u6216\u6ce8\u518c\u7684\u5916\u56fd\u516c\u53f8\uff0c\u4ee5\u53ca\u975e\u5370\u5c3c\u7a0e\u52a1\u5c45\u6c11\u7684\u5916\u56fd\u4e2a\u4eba\uff08\u901a\u5e38\u6307\u572812\u4e2a\u6708\u5185\u505c\u7559\u4e0d\u8d85\u8fc7183\u5929\u7684\u4e2a\u4eba\uff09\u3002\u505c\u7559\u65f6\u95f4\u8d85\u8fc7183\u5929\u7684\u5916\u56fd\u4e2a\u4eba\u5c06\u6210\u4e3a\u5370\u5c3c\u7a0e\u52a1\u5c45\u6c11\uff0c\u5e76\u76f4\u63a5\u7f34\u7eb3\u5370\u5c3c\u7a0e\u6b3e\uff0c\u56e0\u6b64\u4e0d\u518d\u6d89\u53ca\u5e38\u8bbe\u673a\u6784\u7684\u95ee\u9898\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e00\u822c\u6027\u68c0\u9a8c\u6807\u51c6\uff1a\u56fa\u5b9a\u8425\u4e1a\u573a\u6240<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e PMK 35\/2019 \u53f7\u6cd5\u4ee4\uff0c\u5f53\u4e09\u4e2a\u6761\u4ef6\u540c\u65f6\u6ee1\u8db3\u65f6\uff0c\u5373\u5b58\u5728\u201c\u4f46\u662f\u201d\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u5b58\u5728\u4e00\u5bb6\u8425\u4e1a\u573a\u6240\u3002<\/strong>\uff1a\u529e\u516c\u5ba4\u3001\u623f\u95f4\u3001\u4ed3\u5e93\u3001\u5de5\u5382\u3001\u8f66\u95f4\u3001\u573a\u5730\uff0c\u751a\u81f3\u662f\u5ba2\u6237\u6216\u5408\u4f5c\u4f19\u4f34\u63d0\u4f9b\u7684\u7a7a\u95f4\u3002.<\/li>\n\n\n\n<li><strong>\u8425\u4e1a\u5730\u70b9\u662f\u56fa\u5b9a\u7684\u3002<\/strong>\uff1a\u5177\u6709\u4e00\u5b9a\u7684\u6301\u7eed\u6027\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u5076\u5c14\u4f7f\u7528\u3002.<\/li>\n\n\n\n<li><strong>\u5b83\u7528\u4e8e\u5f00\u5c55\u5916\u56fd\u516c\u53f8\u7684\u4e1a\u52a1\u3002<\/strong>\u5168\u90e8\u6216\u90e8\u5206\u3002.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u89c6\u540c\u4e3a\u6c38\u4e45\u5c45\u6c11\uff1a\u65e0\u9700\u56fa\u5b9a\u573a\u6240<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 35\/2019 \u8fd8\u5217\u51fa\u4e86\u9020\u6210\u201c\u4f46\u662f\u201d\u7684\u6d3b\u52a8\u3002 <strong>\u5373\u4f7f\u4e0a\u8ff0\u4e09\u4e2a\u6761\u4ef6\u4e0d\u6ee1\u8db3<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5efa\u7b51\u3001\u5b89\u88c5\u6216\u7ec4\u88c5\u9879\u76ee\u3002.<\/li>\n\n\n\n<li>\u5458\u5de5\u6216\u5176\u4ed6\u4eba\u5458\u63d0\u4f9b\u7684\u4efb\u4f55\u7c7b\u578b\u7684\u670d\u52a1\uff0c\u5982\u679c\u662f\u4e3a\u4e86\u2026\u2026\u800c\u8fdb\u884c\u7684 <strong>\u5728\u4efb\u4f5512\u4e2a\u6708\u671f\u95f4\u5185\u8d85\u8fc760\u5929<\/strong>.<\/li>\n\n\n\n<li>\u53d7\u6258\u4ee3\u7406\u4eba\uff1a\u4ee3\u8868\u5916\u56fd\u516c\u53f8\u884c\u4e8b\uff0c\u63a5\u53d7\u5916\u56fd\u516c\u53f8\u6307\u793a\u6216\u4e0d\u627f\u62c5\u81ea\u8eab\u4e1a\u52a1\u98ce\u9669\u7684\u4e2a\u4eba\u6216\u5b9e\u4f53\u3002.<\/li>\n\n\n\n<li>\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u6536\u53d6\u4fdd\u8d39\u6216\u627f\u4fdd\u98ce\u9669\u7684\u5916\u56fd\u4fdd\u9669\u516c\u53f8\u7684\u4ee3\u7406\u4eba\u6216\u96c7\u5458\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7a0e\u6536\u534f\u5b9a\u5982\u4f55\u6539\u53d8\u683c\u5c40<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u8d35\u516c\u53f8\u4f4d\u4e8e\u4e0e\u5370\u5c3c\u7b7e\u8ba2\u4e86\u7a0e\u6536\u534f\u5b9a\uff08P3B\uff09\u7684\u56fd\u5bb6\/\u5730\u533a\uff08\u5e76\u4e14\u60a8\u53ef\u4ee5\u63d0\u4f9b\u6709\u6548\u7684\u5370\u5c3c\u7a0e\u52a1\u603b\u5c40\u8868\u683c\/\u4f4f\u6240\u8bc1\u660e\uff09\uff0c\u5219\u8be5\u534f\u5b9a\u7684\u5e38\u8bbe\u673a\u6784\u6761\u6b3e\u901a\u5e38\u4f18\u5148\u4e8e\u5370\u5c3c\u56fd\u5185\u6cd5\u3002\u7a0e\u6536\u534f\u5b9a\u901a\u5e38\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e3a\u5efa\u7b51\u548c\u670d\u52a1 PE \u8bbe\u5b9a\u66f4\u957f\u7684\u65f6\u95f4\u9608\u503c\uff1b;<\/li>\n\n\n\n<li>\u6392\u9664 <strong>\u51c6\u5907\u6027\u7684\u6216\u8f85\u52a9\u6027\u7684<\/strong> \u6d3b\u52a8\uff08\u4f8b\u5982\u5b58\u50a8\u3001\u8d2d\u4e70\u3001\u4fe1\u606f\u6536\u96c6\uff09\u4e0d\u6784\u6210\u5e38\u8bbe\u673a\u6784\uff08PMK 35\/2019 \u7684\u8fd9\u9879\u8c41\u514d\u4ec5\u9002\u7528\u4e8e\u6761\u7ea6\u6709\u6b64\u89c4\u5b9a\u7684\u60c5\u51b5\uff09\uff1b;<\/li>\n\n\n\n<li>\u7f29\u5c0f\u4f9d\u8d56\u4ee3\u7406\u4eba\u89c4\u5219\u7684\u8303\u56f4\u3002.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><\/th><th>\u56fd\u5185\u6cd5\uff08PMK 35\/2019\uff09<\/th><th>\u5370\u5ea6\u5c3c\u897f\u4e9a-\u65b0\u52a0\u5761\u6761\u7ea6\uff082020\u5e74\uff0c2021\u5e74\u751f\u6548\uff09<\/th><\/tr><\/thead><tbody><tr><td>\u670d\u52a1 PE<\/td><td>\u5728\u4efb\u4f55 12 \u4e2a\u6708\u5185\uff0c\u670d\u52a1\u65f6\u95f4\u8d85\u8fc7 60 \u5929<\/td><td>\u5728\u4efb\u4f55 12 \u4e2a\u6708\u5185\uff0c\u670d\u52a1\u65f6\u957f\u8d85\u8fc7 90 \u5929<\/td><\/tr><tr><td>\u5efa\u7b51\u4e13\u4e1a\u5de5\u7a0b\u5e08<\/td><td>\u5efa\u7b51\u3001\u5b89\u88c5\u6216\u7ec4\u88c5\u9879\u76ee\uff08\u65e0\u6700\u77ed\u5de5\u671f\u9650\u5236\uff09<\/td><td>\u5de5\u5730\u6216\u9879\u76ee\u5de5\u671f\u8d85\u8fc7 183 \u5929<\/td><\/tr><tr><td>\u5206\u884c\u5229\u6da6\u7a0e\uff08\u9488\u5bf9\u7a0e\u540e\u5e38\u8bbe\u5229\u6da6\uff09<\/td><td>20%<\/td><td>10%\uff08\u4e0d\u5305\u62ec\u77f3\u6cb9\u548c\u5929\u7136\u6c14\u751f\u4ea7\u5206\u6210\u5408\u540c\u548c\u91c7\u77ff\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6559\u8bad\uff1a\u540c\u6837\u7684\u6d3b\u52a8\uff0c\u5bf9\u4e8e\u975e\u6761\u7ea6\u56fd\u7684\u5c45\u6c11\u516c\u53f8\u800c\u8a00\u53ef\u80fd\u6784\u6210\u5e38\u8bbe\u673a\u6784\uff0c\u800c\u5bf9\u4e8e\u6761\u7ea6\u56fd\u7684\u5c45\u6c11\u516c\u53f8\u800c\u8a00\u5219\u53ef\u80fd\u4e0d\u6784\u6210\u3002\u5728\u8ba1\u7b97\u5929\u6570\u4e4b\u524d\uff0c\u52a1\u5fc5\u4e86\u89e3\u54ea\u6761\u89c4\u5219\u9002\u7528\u4e8e\u60a8\u3002\u5173\u4e8e\u63a7\u80a1\u516c\u53f8\u548c\u6761\u7ea6\u5c45\u6c11\u8eab\u4efd\u5982\u4f55\u76f8\u4e92\u4f5c\u7528\uff0c\u8bf7\u53c2\u9605\u6211\u4eec\u7684\u6307\u5357\u3002 <a href=\"https:\/\/businesshubasia.com\/zh\/tax-treaty-indonesia-singapore-holding\/\">\u5229\u7528\u5370\u5c3c-\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\u8fdb\u884c\u7a0e\u52a1\u7b79\u5212<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6211\u4eec\u6700\u5e38\u770b\u5230\u7684\u5e38\u8bbe\u673a\u6784\u98ce\u9669\u89e6\u53d1\u56e0\u7d20<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u4f9d\u8d56\u4ee3\u7406 PE<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u4ee3\u7406\u4eba\u4ee3\u8868\u60a8\u800c\u975e\u4ee5\u72ec\u7acb\u4f01\u4e1a\u8eab\u4efd\u884c\u4e8b\u65f6\uff0c\u4f1a\u4e3a\u60a8\u8bbe\u7acb\u5e38\u8bbe\u673a\u6784 (PE)\u3002\u5370\u5c3c\u603b\u68c0\u5bdf\u957f\u529e\u516c\u5ba4 (DGT) \u4f1a\u91cd\u70b9\u5173\u6ce8\u4ee5\u4e0b\u51e0\u4e2a\u65b9\u9762\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ee3\u7406\u4eba <strong>\u4e60\u60ef\u6027\u5730\u7b7e\u8ba2\u5408\u540c<\/strong>, \u6216\u8005\u5728\u8ba2\u7acb\u5408\u540c\u4e2d\u8d77\u4e3b\u8981\u4f5c\u7528\uff0c\u7136\u540e\u60a8\u5728\u6ca1\u6709\u5b9e\u8d28\u6027\u4fee\u6539\u7684\u60c5\u51b5\u4e0b\u7b7e\u7f72\u8fd9\u4e9b\u5408\u540c\u3002.<\/li>\n\n\n\n<li>\u4ee3\u7406\u4eba\u4f1a\u8ddf\u8e2a\u60a8 <strong>\u8be6\u7ec6\u8bf4\u660e<\/strong> \u5173\u4e8e\u5b9a\u4ef7\u3001\u6761\u6b3e\u548c\u5ba2\u6237\u3002.<\/li>\n\n\n\n<li>\u4ee3\u7406\u4eba <strong>\u4e0d\u6784\u6210\u5b9e\u9645\u5546\u4e1a\u98ce\u9669<\/strong>\uff1a\u6ca1\u6709\u5e93\u5b58\uff0c\u6ca1\u6709\u574f\u8d26\u98ce\u9669\uff0c\u6ca1\u6709\u81ea\u6709\u8d44\u91d1\u98ce\u9669\u3002.<\/li>\n\n\n\n<li>\u4ee3\u7406\u4eba\u5de5\u4f5c <strong>\u5b8c\u5168\u6216\u51e0\u4e4e\u5b8c\u5168<\/strong> \u4e3a\u60a8\u6216\u60a8\u7684\u56e2\u961f\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5408\u540c\u4e2d\u79f0\u67d0\u4eba\u4e3a\u201c\u5206\u9500\u5546\u201d\u3001\u201c\u987e\u95ee\u201d\u6216\u201c\u5408\u4f5c\u4f19\u4f34\u201d\u5e76\u4e0d\u80fd\u89e3\u51b3\u95ee\u9898\u3002DGT\uff08\u5fb7\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\uff09\u4f1a\u8003\u5bdf\u5b9e\u9645\u8fd0\u4f5c\u60c5\u51b5\uff1a\u7535\u5b50\u90ae\u4ef6\u5f80\u6765\u3001\u5ba2\u6237\u5173\u7cfb\u7ba1\u7406\u7cfb\u7edf\u8bbf\u95ee\u6743\u9650\u3001\u9500\u552e\u76ee\u6807\u4ee5\u53ca\u4ea4\u6613\u5ba1\u6279\u4eba\u7b49\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u5efa\u7b51\u548c\u9879\u76ee PE<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u56fd\u5185\u6cd5\u89c4\uff0c\u4efb\u4f55\u5efa\u7b51\u3001\u5b89\u88c5\u6216\u7ec4\u88c5\u9879\u76ee\u90fd\u53ef\u80fd\u6784\u6210\u201c\u4f46\u662f\u201d\uff1b\u6761\u7ea6\u901a\u5e38\u4f1a\u589e\u52a0\u65f6\u95f4\u9650\u5236\uff08\u65b0\u52a0\u5761\u6761\u7ea6\u89c4\u5b9a\u4e3a183\u5929\uff09\u3002\u5e38\u89c1\u9677\u9631\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u62c6\u5206\u5408\u540c<\/strong> \u96c6\u56e2\u516c\u53f8\u4e4b\u95f4\u76f8\u4e92\u5408\u5e76\uff0c\u4ee5\u786e\u4fdd\u6bcf\u5bb6\u516c\u53f8\u90fd\u4f4e\u4e8e\u9608\u503c\u3002\u8bb8\u591a\u6761\u7ea6\uff0c\u5305\u62ec\u901a\u8fc7\u7ecf\u5408\u7ec4\u7ec7\u591a\u8fb9\u6587\u4e66\uff08MLI\uff09\u66f4\u65b0\u7684\u6761\u7ea6\uff0c\u5141\u8bb8\u5f53\u5c40\u5408\u5e76\u5173\u8054\u6d3b\u52a8\u3002.<\/li>\n\n\n\n<li><strong>\u65e5\u671f\u7b97\u9519\u4e86\u3002.<\/strong> \u5de5\u671f\u901a\u5e38\u4ece\u73b0\u573a\u51c6\u5907\u5de5\u4f5c\u5f00\u59cb\uff0c\u800c\u4e0d\u662f\u4ece\u6b63\u5f0f\u5f00\u5de5\u5f00\u59cb\uff0c\u4e5f\u4e0d\u4f1a\u56e0\u4e3a\u6682\u65f6\u4e2d\u65ad\u800c\u505c\u6b62\u3002.<\/li>\n\n\n\n<li><strong>\u76d1\u7763\u548c\u8c03\u8bd5\u5de5\u4f5c<\/strong> \u5b9e\u9645\u7ae3\u5de5\u540e\uff0c\u8fd9\u53ef\u80fd\u4f1a\u5ef6\u957f\u9879\u76ee\u7684\u5de5\u671f\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \u670d\u52a1 PE\uff0860\/90 \u5929\u89c4\u5219\uff09<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u662f\u6700\u5bb9\u6613\u8ba9\u54a8\u8be2\u3001IT\u3001\u5de5\u7a0b\u548c\u4e13\u4e1a\u670d\u52a1\u516c\u53f8\u9677\u5165\u56f0\u5883\u7684\u89e6\u53d1\u70b9\u3002\u6839\u636e\u5370\u5c3c\u56fd\u5185\u6cd5\uff0c\u5982\u679c\u8d35\u516c\u53f8\u5458\u5de5\u6216\u5176\u4ed6\u4eba\u5458\u5728\u5370\u5c3c\u63d0\u4f9b\u7684\u670d\u52a1\u5728\u4efb\u4f5512\u4e2a\u6708\u671f\u95f4\u5185\u8d85\u8fc760\u5929\uff0c\u6216\u8005\u8fbe\u5230\u9002\u7528\u6761\u7ea6\u89c4\u5b9a\u7684\u95e8\u69db\uff0c\u5219\u6784\u6210\u5e38\u8bbe\u673a\u6784\u3002 <strong>\u65e0\u9700\u529e\u516c\u5ba4<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ecf\u5e38\u88ab\u5ffd\u7565\u7684\u51e0\u70b9\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>12\u4e2a\u6708\u7684\u7a97\u53e3\u671f\u662f <strong>\u6eda\u52a8<\/strong>, \u4e0d\u662f\u65e5\u5386\u5e74\u3002.<\/li>\n\n\n\n<li>\u65e5\u5b50 <strong>\u540c\u4e00\u9879\u76ee\u6216\u76f8\u5173\u9879\u76ee\u7684\u4e0d\u540c\u5de5\u4f5c\u4eba\u5458<\/strong> \u6839\u636e\u6761\u7ea6\u548cDGT\u60ef\u4f8b\uff0c\u53ef\u4ee5\u5408\u5e76\u8ba1\u7b97\u3002.<\/li>\n\n\n\n<li>\u5305\u62ec\u4f60\u96c7\u4f63\u7684\u627f\u5305\u5546\u548c\u501f\u8c03\u4eba\u5458\u5728\u5185\uff0c\u4e0d\u4ec5\u9650\u4e8e\u4f60\u7684\u6b63\u5f0f\u5458\u5de5\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. \u8fdc\u7a0b\u5458\u5de5\u548c\u5bb6\u5ead\u529e\u516c\u5ba4<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c45\u4f4f\u5728\u5370\u5c3c\u5e76\u4e3a\u8d35\u516c\u53f8\u5de5\u4f5c\u7684\u5370\u5c3c\u56fd\u5bb6\u7ecf\u7406\u6216\u9ad8\u7ea7\u9500\u552e\u4eba\u5458\u662f\u79c1\u52df\u80a1\u6743\u98ce\u9669\u589e\u957f\u6700\u5feb\u7684\u6765\u6e90\u3002\u5f53\u8be5\u4eba\u5458\u51fa\u73b0\u4ee5\u4e0b\u60c5\u51b5\u65f6\uff0c\u98ce\u9669\u655e\u53e3\u5c06\u6025\u5267\u4e0a\u5347\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e0e\u5370\u5c3c\u5ba2\u6237\u8c08\u5224\u6216\u7b7e\u8ba2\u5408\u540c\uff1b;<\/li>\n\n\n\n<li>\u5728\u56fa\u5b9a\u5730\u70b9\uff08\u4f8b\u5982\u5bb6\u5ead\u529e\u516c\u5ba4\u3001\u5171\u4eab\u529e\u516c\u684c\uff09\u5b9a\u671f\u7528\u4e8e\u4e1a\u52a1\u529e\u516c\uff1b;<\/li>\n\n\n\n<li>\u6301\u6709\u8868\u660e\u5176\u4e3a\u5370\u5c3c\u4ee3\u8868\u7684\u5934\u8854\u3001\u540d\u7247\u6216\u7535\u5b50\u90ae\u4ef6\u7b7e\u540d\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fdc\u7a0b\u5de5\u4f5c\u8fd8\u4f1a\u5e26\u6765\u5355\u72ec\u7684\u5de5\u8d44\u3001\u793e\u4fdd\u548c\u79fb\u6c11\u95ee\u9898\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. \u5173\u4e8e\u6570\u5b57\u4e1a\u52a1\u7684\u8bf4\u660e<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u4e5f\u5f15\u5165\u4e86\u4ee5\u4e0b\u6982\u5ff5\uff1a <strong>\u91cd\u8981\u7684\u7ecf\u6d4e\u5b9e\u529b<\/strong> \u6839\u636e\u7b2c2\/2020\u53f7\u6cd5\u5f8b\uff0c\u5bf9\u4e8e\u5916\u56fd\u6570\u5b57\u4f01\u4e1a\uff0c\u5982\u679c\u5176\u5728\u5370\u5c3c\u7684\u6536\u5165\u3001\u9500\u552e\u989d\u6216\u6d3b\u8dc3\u7528\u6237\u6570\u8fbe\u5230\u4e00\u5b9a\u89c4\u6a21\uff0c\u5219\u53ef\u5c06\u5176\u89c6\u4e3a\u5728\u5370\u5c3c\u62e5\u6709\u4e1a\u52a1\u5b9e\u4f53\u3002\u5982\u679c\u60a8\u5927\u89c4\u6a21\u5411\u5370\u5c3c\u9500\u552e\u6570\u5b57\u670d\u52a1\uff0c\u8bf7\u5c06\u6b64\u60c5\u51b5\u4e0e\u4f20\u7edf\u6d4b\u8bd5\u4e00\u5e76\u8fdb\u884c\u8bc4\u4f30\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6cd5\u56fd\u603b\u68c0\u5bdf\u957f\u529e\u516c\u5ba4\uff08DGT\uff09\u5982\u4f55\u5b9e\u9645\u53d1\u73b0\u5e38\u8bbe\u673a\u6784\u98ce\u9669<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u591a\u6570\u79c1\u52df\u80a1\u6743\u6848\u4ef6\u5e76\u975e\u59cb\u4e8e\u5bf9\u5916\u56fd\u516c\u53f8\u7684\u5ba1\u8ba1\uff0c\u800c\u662f\u59cb\u4e8e\u5370\u5c3c\u7684\u7b2c\u4e09\u65b9\u673a\u6784\uff0c\u5176\u8bb0\u5f55\u6307\u5411\u4f60\u3002\u4e0a\u8ff0\u4e09\u79cd\u60c5\u51b5\u5404\u81ea\u7559\u4e0b\u4e0d\u540c\u7684\u7ebf\u7d22\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u8bbe\u60f3<\/th><th>\u5c0f\u5f84\u7684\u8d77\u70b9<\/th><th>\u5178\u578b\u89e6\u53d1<\/th><\/tr><\/thead><tbody><tr><td>\u672c\u5730\u4ee3\u8868\uff08\u9644\u5c5e\u4ee3\u7406\u4eba\uff09<\/td><td>\u5370\u5c3c\u5ba2\u6237\u9700\u9884\u6263 PPh 26 \u7a0e\u6b3e\uff0c\u5e76\u81ea\u884c\u7533\u62a5\u5883\u5916\u670d\u52a1\u7684\u589e\u503c\u7a0e\uff0c\u540c\u65f6\u5728\u7533\u62a5\u8868\u4e2d\u8bb0\u5f55\u60a8\u7684\u59d3\u540d\u548c\u6bcf\u7b14\u4ed8\u6b3e\u3002\u4ee3\u7406\u5546\u9700\u5728\u81ea\u5df1\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u7533\u62a5\u4ece\u60a8\u5904\u83b7\u5f97\u7684\u4f63\u91d1\u6536\u5165\u3002\u7a0e\u6536\u534f\u5b9a\u9879\u4e0b\u7684\u7d22\u8d54\u9700\u8981\u586b\u5199 DGT \u8868\u683c\uff0c\u8be5\u8868\u683c\u4e5f\u4f1a\u62ab\u9732\u76f8\u5173\u4ed8\u6b3e\u4fe1\u606f\u3002.<\/td><td>\u60a8\u7684\u4e00\u4f4d\u5ba2\u6237\u906d\u9047\u7a0e\u52a1\u5ba1\u8ba1\uff0c\u5ba1\u8ba1\u4eba\u5458\u4f1a\u8be2\u95ee\u5408\u540c\u8c08\u5224\u4eba\u662f\u8c01\uff0c\u5e76\u5728\u7535\u5b50\u90ae\u4ef6\u548c\u91c7\u8d2d\u8ba2\u5355\u4e2d\u67e5\u627e\u5f53\u5730\u4ee3\u7406\u5546\u3002<\/td><\/tr><tr><td>\u957f\u671f\u9879\u76ee<\/td><td>\u5ba2\u6237\u4e0e\u5916\u56fd\u4f9b\u5e94\u5546\u7b7e\u8ba2\u7684\u5408\u540c\u662f\u6807\u51c6\u5ba1\u8ba1\u9879\u76ee\u3002\u79fb\u6c11\u8bb0\u5f55\u4f1a\u663e\u793a\u60a8\u56e2\u961f\u7684\u6bcf\u4e00\u6b21\u51fa\u5165\u5883\u60c5\u51b5\uff0c\u56e0\u6b64\u53ef\u4ee5\u91cd\u65b0\u8ba1\u7b97\u5de5\u4f5c\u5929\u6570\u3002\u6d77\u5173\u4f1a\u8bb0\u5f55\u9879\u76ee\u8fdb\u53e3\u7684\u8bbe\u5907\u548c\u6750\u6599\u3002.<\/td><td>\u5bf9\u9879\u76ee\u4e1a\u4e3b\u7684\u5ba1\u8ba1\uff0c\u6216\u8005\uff08\u56fd\u6709\u4f01\u4e1a\u5e38\u89c1\u7684\uff09\u8981\u6c42\u4f9b\u5e94\u5546\u6301\u6709\u56fd\u5bb6\u5de5\u7a0b\u8bb8\u53ef\u8bc1\u7684\u91c7\u8d2d\u6d41\u7a0b\u3002<\/td><\/tr><tr><td>\u8fdc\u7a0b\u5458\u5de5<\/td><td>\u4f5c\u4e3a\u5370\u5c3c\u7a0e\u52a1\u5c45\u6c11\uff0c\u8be5\u96c7\u5458\u5fc5\u987b\u5728\u5176\u4e2a\u4eba\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u7533\u62a5\u5883\u5916\u5c31\u4e1a\u6536\u5165\u548c\u96c7\u4e3b\u540d\u79f0\u3002\u8de8\u5883\u4fe1\u606f\u4ea4\u6362\u53ef\u80fd\u4f1a\u66b4\u9732\u5de5\u8d44\u652f\u4ed8\u60c5\u51b5\u3002.<\/td><td>\u52b3\u52a8\u7ea0\u7eb7\uff08\u88ab\u89e3\u96c7\u7684\u5458\u5de5\u8981\u6c42\u83b7\u5f97\u9063\u6563\u8d39\uff0c\u5e76\u63d0\u4ea4\u5408\u540c\u548c\u5de5\u8d44\u5355\uff09\u6216\u5bf9\u65e0\u5408\u6cd5\u5de5\u4f5c\u8bb8\u53ef\u7684\u5916\u56fd\u4eba\u8fdb\u884c\u79fb\u6c11\u68c0\u67e5\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bd4\u68c0\u6d4b\u6982\u7387\u66f4\u91cd\u8981\u7684\u662f\u4ee5\u4e0b\u4e24\u70b9\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u66b4\u9732\u91cf\u4f1a\u7d2f\u79ef\u3002.<\/strong> \u6bcf\u6f0f\u62a5\u4e00\u5e74\uff0c\u7a0e\u52a1\u603b\u5c40\uff08DGT\uff09\u5c31\u53ef\u4ee5\u8ffd\u6eaf\u4e94\u5e74\u5185\u8ffd\u7f34\u7a0e\u6b3e\u3001\u5206\u652f\u673a\u6784\u5229\u6da6\u7a0e\u548c\u5229\u606f\u3002.<\/li>\n\n\n\n<li><strong>\u4f60\u65e0\u6cd5\u63a7\u5236\u65f6\u95f4\u3002.<\/strong> \u89e6\u53d1\u56e0\u7d20\u901a\u5e38\u662f\u4ed6\u4eba\u7684\u5ba1\u8ba1\u3001\u4e89\u8bae\u6216\u6295\u8bc9\uff0c\u6216\u662f\u6295\u8d44\u8005\u5728\u878d\u8d44\u6216\u6536\u8d2d\u524d\u8fdb\u884c\u7684\u7a0e\u52a1\u5c3d\u804c\u8c03\u67e5\uff0c\u6b64\u65f6\u672a\u786e\u8ba4\u7684\u79c1\u52df\u80a1\u6743\u4f1a\u4f5c\u4e3a\u6216\u6709\u8d1f\u503a\u51fa\u73b0\uff0c\u5e76\u5f71\u54cd\u516c\u53f8\u4f30\u503c\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5982\u679cDGT\u8ba4\u5b9a\u4f60\u662fPE\uff08\u516c\u5171\u5229\u76ca\u8fdd\u6cd5\u8005\uff09\uff0c\u4f1a\u53d1\u751f\u4ec0\u4e48\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\u662f <a href=\"https:\/\/businesshubasia.com\/zh\/income-tax-indonesia\/\">\u7a0e\u6536\u65b9\u5f0f\u4e0e\u5370\u5c3c\u516c\u53f8\u975e\u5e38\u76f8\u4f3c<\/a> \u5229\u6da6\u4e3b\u8981\u6765\u6e90\u4e8e\u6b64\uff0c\u4f46\u901a\u5e38\u7f3a\u4e4f\u516c\u53f8\u5e94\u6709\u7684\u89c4\u5212\u3002\u4e3b\u8981\u540e\u679c\u5982\u4e0b\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u7ed3\u679c<\/th><th>\u5b9e\u9645\u610f\u4e49<\/th><\/tr><\/thead><tbody><tr><td>\u6ce8\u518c\u4e49\u52a1<\/td><td>\u4e00\u5bb6\u516c\u53f8\u5fc5\u987b\u5728\u901a\u8fc7\u5e38\u8bbe\u673a\u6784\u5f00\u5c55\u4e1a\u52a1\u540e\u4e00\u4e2a\u6708\u5185\u6ce8\u518c\u7a0e\u52a1\u8bc6\u522b\u53f7\uff08NPWP\uff09\u3002\u903e\u671f\u53d1\u73b0\u610f\u5473\u7740\u6240\u6709\u8fc7\u53bb\u7684\u7533\u62a5\u90fd\u5df2\u8fc7\u671f\u3002.<\/td><\/tr><tr><td><a href=\"https:\/\/businesshubasia.com\/zh\/services\/accounting-service-indonesia\/\">\u7c3f\u8bb0<\/a> \u548c <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-reporting-service-indonesia\/\">\u5e74\u5ea6\u7533\u62a5<\/a><\/td><td>\u4e00\u5bb6\u6ce8\u518c\u7684\u5e38\u8bbe\u673a\u6784\uff08BUT\uff09\u4f1a\u88ab\u89c6\u4e3a\u4f01\u4e1a\u7eb3\u7a0e\u4eba\uff1a\u5b83\u5fc5\u987b\u5728\u5370\u5c3c\u4fdd\u5b58\u5b8c\u6574\u7684\u8d26\u7c3f\uff08\u4ee5\u5370\u5c3c\u76fe\u548c\u5370\u5c3c\u5e01\u8bb0\u8d26\uff0c\u9664\u975e\u7a0e\u52a1\u603b\u5c40\u6279\u51c6\u4f7f\u7528\u82f1\u9551\u548c\u7f8e\u5143\uff09\uff0c\u4fdd\u7559\u8bb0\u5f5510\u5e74\uff0c\u5e76\u63d0\u4ea4\u5305\u542b\u8d22\u52a1\u62a5\u8868\u7684\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u672a\u83b7\u8ba4\u53ef\u7684\u5e38\u8bbe\u673a\u6784\u5219\u65e0\u9700\u5c65\u884c\u8fd9\u4e9b\u4e49\u52a1\uff0c\u56e0\u6b64\u7a0e\u52a1\u603b\u5c40\u53ef\u4ee5\u6839\u636e\u5176\u81ea\u8eab\u6570\u636e\u8fdb\u884c\u8bc4\u4f30\uff0c\u60a8\u51e0\u4e4e\u6ca1\u6709\u673a\u4f1a\u5bf9\u8bc4\u4f30\u7ed3\u679c\u63d0\u51fa\u5f02\u8bae\u3002.<\/td><\/tr><tr><td>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u4e3a 22%<\/td><td>\u5f52\u5c5e\u4e8e\u5e38\u8bbe\u673a\u6784\u7684\u5229\u6da6\u6309\u6807\u51c622%\u7a0e\u7387\u5f81\u7a0e\u3002\u5c0f\u578b\u4f01\u4e1a\u548c\u4e0a\u5e02\u516c\u53f8\u7684\u7a0e\u7387\u4f18\u60e0\u4e0d\u9002\u7528\u4e8e\u5e38\u8bbe\u673a\u6784\u3002.<\/td><\/tr><tr><td>\u603b\u90e8\u8d39\u7528\u6263\u9664\u989d\u6709\u9650<\/td><td>\u5b50\u516c\u53f8\u5411\u5176\u603b\u90e8\u652f\u4ed8\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3001\u7ba1\u7406\u8d39\u6216\u6280\u672f\u8d39\u4ee5\u53ca\u5229\u606f\uff08\u94f6\u884c\u4e1a\u52a1\u4ee5\u5916\u7684\u5229\u606f\uff09\u5747\u4e0d\u53ef\u6263\u9664\uff0c\u603b\u90e8\u7ba1\u7406\u8d39\u7528\u53ea\u6709\u5728\u4e0e\u5e38\u8bbe\u673a\u6784\u4e1a\u52a1\u76f8\u5173\u7684\u90e8\u5206\u624d\u80fd\u6263\u9664\u3002\u5e94\u7a0e\u5229\u6da6\u901a\u5e38\u9ad8\u4e8e\u96c6\u56e2\u9884\u671f\u3002.<\/td><\/tr><tr><td>\u5206\u884c\u5229\u6da6\u7a0e<\/td><td>\u7a0e\u540e\u5e38\u8bbe\u673a\u6784\u5229\u6da6\u9700\u7f34\u7eb320%\u7a0e\uff0c\u8be5\u7a0e\u9879\u53ef\u6839\u636e\u7a0e\u6536\u534f\u5b9a\u4e88\u4ee5\u51cf\u514d\uff08\u6839\u636e\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\uff0c\u51cf\u514d\u989d\u4e3a10%\uff09\u3002\u8be5\u7a0e\u9879\u4e0d\u9002\u7528\u4e8e\u6839\u636e\u518d\u6295\u8d44\u89c4\u5219\u5728\u5370\u5c3c\u8fdb\u884c\u518d\u6295\u8d44\u7684\u5229\u6da6\u3002.<\/td><\/tr><tr><td>\u8ffd\u6eaf\u8bc4\u4f30<\/td><td>\u4e00\u65e6\u786e\u5b9a\u5b58\u5728\u6f5c\u5728\u98ce\u9669\uff0cDGT \u53ef\u4ee5\u8ffd\u6eaf\u6570\u5e74\uff08\u901a\u5e38\u6700\u591a\u4e94\u5e74\uff09\u3002.<\/td><\/tr><tr><td>\u5229\u606f\u548c\u9644\u52a0\u8d39<\/td><td>\u6839\u636e\u7ecf\u300aHPP \u6cd5\u300b\u4fee\u8ba2\u7684\u300aKUP \u6cd5\u300b\uff0c\u5ba1\u8ba1\u4e2d\u53d1\u73b0\u7684\u5c11\u7f34\u7a0e\u6b3e\u5c06\u6309\u8d22\u653f\u90e8\u6cd5\u4ee4\u89c4\u5b9a\u7684\u6708\u5229\u7387\u8ba1\u606f\uff08\u57fa\u51c6\u5229\u7387\u52a0\u589e\uff0c\u6700\u591a 24 \u4e2a\u6708\uff09\uff0c\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\u8fd8\u4f1a\u52a0\u6536\u66f4\u9ad8\u7684\u9644\u52a0\u8d39\u3002.<\/td><\/tr><tr><td>\u589e\u503c\u7a0e\u548c\u9884\u6263\u7a0e\u98ce\u9669<\/td><td>\u5e38\u8bbe\u673a\u6784\u53ef\u80fd\u8fd8\u9700\u5c31\u5176\u4f9b\u5e94\u54c1\u7f34\u7eb3\u589e\u503c\u7a0e\uff0c\u5e76\u5c31\u5176\u652f\u4ed8\u7684\u6b3e\u9879\u7f34\u7eb3\u9884\u63d0\u7a0e\uff08\u4f8b\u5982\uff0c\u5458\u5de5\u5de5\u8d44\u9700\u7f34\u7eb3 PPh 21 \u7a0e\uff0c\u670d\u52a1\u9700\u7f34\u7eb3 PPh 23 \u7a0e\uff09\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e00\u4e2a\u7b80\u5355\u7684\u63d2\u56fe<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5047\u8bbe\u4e00\u5bb6\u5916\u56fd\u516c\u53f8\u5728\u4e00\u5e74\u5185\u56e0\u5176\u672a\u786e\u8ba4\u7684\u5e38\u8bbe\u673a\u6784\u800c\u83b7\u5f97 100 \u4ebf\u5370\u5c3c\u76fe\u7684\u5e94\u7a0e\u5229\u6da6\uff0c\u4e14\u4e0d\u53d7\u4efb\u4f55\u7a0e\u6536\u534f\u5b9a\u4fdd\u62a4\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a22% \u00d7 100\u4ebf\u5370\u5c3c\u76fe = <strong>22\u4ebf\u5370\u5c3c\u76fe<\/strong><\/li>\n\n\n\n<li>\u5206\u652f\u673a\u6784\u5229\u6da6\u7a0e\uff1a20% \u00d7 78\u4ebf\u5370\u5c3c\u76fe = <strong>15.6\u4ebf\u5370\u5c3c\u76fe<\/strong><\/li>\n\n\n\n<li>\u5229\u606f\u524d\u603b\u989d\uff1a <strong>37.6\u4ebf\u5370\u5c3c\u76fe\uff08\u7ea6\u540837.61\u4e07\u4ebf\u5370\u5c3c\u76fe\u5229\u6da6\uff09<\/strong>, \u6bcf\u5e74\u8bc4\u4f30\uff0c\u672a\u8ba1\u5165\u6bcf\u6708\u5229\u606f\u548c\u4efb\u4f55\u589e\u503c\u7a0e\u6216\u9884\u6263\u7a0e\u6b3e\u7f3a\u53e3\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9664\u4e86\u73b0\u91d1\u6210\u672c\u4e4b\u5916\uff0c\u5e38\u8bbe\u673a\u6784\u7684\u53d1\u73b0\u5f80\u5f80\u8fd8\u4f1a\u540c\u65f6\u66b4\u9732\u5176\u4ed6\u95ee\u9898\uff1a\u5458\u5de5\u5728\u5883\u5916\u9886\u53d6\u5de5\u8d44\u4f46\u672a\u529e\u7406PPh 21\u624b\u7eed\u3001\u672a\u5728BPJS\uff08\u5370\u5c3c\u56fd\u5bb6\u793e\u4f1a\u4fdd\u9669\u673a\u6784\uff09\u6ce8\u518c\u3001\u79fb\u6c11\u8eab\u4efd\u4e0e\u6240\u4ece\u4e8b\u7684\u5de5\u4f5c\u4e0d\u7b26\u7b49\u7b49\u3002\u800c\u4e14\uff0c\u5229\u6da6\u5f52\u5c5e\u672c\u8eab\u4e5f\u7ecf\u5e38\u5b58\u5728\u4e89\u8bae\uff0c\u8fd9\u4f1a\u5c06\u60a8\u610f\u60f3\u4e0d\u5230\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u95ee\u9898\u5f15\u5165\u5ba1\u8ba1\u6d41\u7a0b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u6ce8\u610f\uff1a\u7a0e\u6536\u5236\u88c1\u7684\u5229\u7387\u6bcf\u6708\u90fd\u4f1a\u53d8\u52a8\u3002\u5728\u8bc4\u4f30\u98ce\u9669\u655e\u53e3\u4e4b\u524d\uff0c\u8bf7\u67e5\u9605\u8d22\u653f\u90e8\u7684\u6700\u65b0\u6cd5\u4ee4\u3002.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5982\u4f55\u964d\u4f4e\u5e38\u8bbe\u673a\u6784\u98ce\u9669<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u79c1\u52df\u80a1\u6743\u98ce\u9669\u53ea\u6709\u5728\u4e8b\u5148\u8bbe\u8ba1\u597d\u5e94\u5bf9\u63aa\u65bd\uff0c\u800c\u4e0d\u662f\u4e8b\u540e\u624d\u53d1\u73b0\u65f6\uff0c\u624d\u662f\u53ef\u63a7\u7684\u3002\u5e94\u5bf9\u63aa\u65bd\u53ef\u5206\u4e3a\u4e09\u7c7b\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5408\u540c\u7ed3\u6784<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5c06\u5408\u540c\u7b7e\u8ba2\u6743\u4fdd\u7559\u5728\u5883\u5916\u3002.<\/strong> \u4ee3\u7406\u5546\u548c\u5f53\u5730\u5458\u5de5\u53ef\u4ee5\u8fdb\u884c\u5e02\u573a\u63a8\u5e7f\u548c\u652f\u6301\uff0c\u4f46\u5b9a\u4ef7\u5ba1\u6279\u548c\u5408\u540c\u7b7e\u7f72\u5e94\u7531\u603b\u90e8\u8d1f\u8d23\uff0c\u5e76\u4e14\u8bc1\u636e\uff08\u7535\u5b50\u90ae\u4ef6\u3001\u5ba1\u6279\u6d41\u7a0b\uff09\u5e94\u80fd\u8bc1\u660e\u8fd9\u4e00\u70b9\u3002.<\/li>\n\n\n\n<li><strong>\u9009\u62e9\u771f\u6b63\u72ec\u7acb\u7684\u7ecf\u9500\u5546\u3002.<\/strong> \u4ee5\u81ea\u5df1\u7684\u540d\u4e49\u8d2d\u4e70\u548c\u8f6c\u552e\u3001\u6301\u6709\u5e93\u5b58\u3001\u627f\u62c5\u4fe1\u7528\u98ce\u9669\u5e76\u4e3a\u5176\u4ed6\u59d4\u6258\u4eba\u63d0\u4f9b\u670d\u52a1\u7684\u5206\u9500\u5546\uff0c\u6bd4\u4f63\u91d1\u4ee3\u7406\u4eba\u66f4\u4e0d\u53ef\u80fd\u6210\u4e3a\u4f9d\u8d56\u4ee3\u7406\u4eba\u3002.<\/li>\n\n\n\n<li><strong>\u5c06\u9646\u4e0a\u548c\u6d77\u4e0a\u4f5c\u4e1a\u8303\u56f4\u5206\u5f00\u3002.<\/strong> \u5728\u670d\u52a1\u548c\u9879\u76ee\u5408\u540c\u4e2d\uff0c\u5c06\u5370\u5c3c\u5883\u5185\u5b8c\u6210\u7684\u5de5\u4f5c\u4e0e\u5883\u5916\u5b8c\u6210\u7684\u5de5\u4f5c\u5206\u5f00\uff0c\u5e76\u5206\u522b\u6536\u53d6\u8d39\u7528\u3002\u8fd9\u9650\u5236\u4e86\u4efb\u4f55\u5e38\u8bbe\u673a\u6784\u53ef\u83b7\u5f97\u7684\u5229\u6da6\u3002.<\/li>\n\n\n\n<li><strong>\u907f\u514d\u4eba\u4e3a\u62c6\u5206\u5408\u7ea6\u3002.<\/strong> \u5c06\u4e00\u4e2a\u9879\u76ee\u62c6\u5206\u5230\u96c6\u56e2\u65d7\u4e0b\u591a\u5bb6\u516c\u53f8\u4ee5\u4f7f\u5176\u4f4e\u4e8e\u9608\u503c\uff0c\u8fd9\u6b63\u662f\u53cd\u6ee5\u7528\u89c4\u5219\u6240\u9488\u5bf9\u7684\u76ee\u6807\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u9650\u5236\u548c\u8ffd\u8e2a\u6d3b\u52a8<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4fdd\u6301 <strong>\u5929\u6570\u8bb0\u5f55<\/strong> \u6309\u9879\u76ee\u548c\u6bcf\u4eba\u6309\u6eda\u52a8 12 \u4e2a\u6708\u8ba1\u7b97\uff0c\u540c\u65f6\u8003\u8651\u56fd\u5185 60 \u5929\u89c4\u5219\u548c\u60a8\u7684\u6761\u7ea6\u95e8\u69db\u3002.<\/li>\n\n\n\n<li>\u4fdd\u6301\u672c\u5730\u6d3b\u52a8 <strong>\u51c6\u5907\u6027\u7684\u6216\u8f85\u52a9\u6027\u7684<\/strong> \u5728\u60a8\u4f9d\u8d56\u6761\u7ea6\uff08\u5e02\u573a\u8c03\u67e5\u3001\u8054\u7edc\u3001\u4fe1\u606f\u6536\u96c6\uff09\u5e76\u8bb0\u5f55\u5b83\u4eec\u7684\u60c5\u51b5\u4e0b\u3002.<\/li>\n\n\n\n<li>\u4e0d\u8981\u7ed9\u8fdc\u7a0b\u5458\u5de5\u6388\u4e88\u5934\u8854\u3001\u7b7e\u5b57\u6743\u6216\u8bbe\u7acb\u4e13\u95e8\u529e\u516c\u5ba4\uff0c\u4ee5\u514d\u8ba9\u4ed6\u4eec\u770b\u8d77\u6765\u50cf\u662f\u5728\u7ecf\u8425\u4f60\u7684\u5370\u5c3c\u4e1a\u52a1\u3002.<\/li>\n\n\n\n<li>\u786e\u4fdd\u60a8\u7684\u5b89\u5168 <strong>DGT\u8868\u683c\/\u5c45\u4f4f\u8bc1\u660e<\/strong> \u63d0\u524d\u505a\u597d\uff0c\u4ee5\u4fbf\u5728\u9700\u8981\u65f6\u83b7\u5f97\u6761\u7ea6\u4fdd\u62a4\u3002.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e86\u89e3\u4f55\u65f6\u8bbe\u7acb\u5b9e\u4f53<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7f13\u89e3\u63aa\u65bd\u4e5f\u6709\u5176\u5c40\u9650\u6027\u3002\u4e00\u65e6\u5370\u5c3c\u5e02\u573a\u4ece\u8bd5\u9a8c\u5e02\u573a\u8f6c\u53d8\u4e3a\u76c8\u5229\u5e02\u573a\uff0c\u8bbe\u7acb\u672c\u5730\u6295\u8d44\u5de5\u5177\u901a\u5e38\u6bd4\u6bcf\u5e74\u7ef4\u62a4\u79c1\u52df\u80a1\u6743\u6295\u8d44\u5934\u5bf8\u66f4\u7ecf\u6d4e\u3001\u66f4\u5b89\u5168\u3002\u5207\u5b9e\u53ef\u884c\u7684\u65b9\u6848\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u9009\u9879<\/th><th>\u5f53\u5b83\u5408\u9002\u7684\u65f6\u5019<\/th><th>PE\u6548\u5e94<\/th><\/tr><\/thead><tbody><tr><td><a href=\"https:\/\/businesshubasia.com\/zh\/employer-of-record-guide\/\">\u96c7\u4e3b\u8bb0\u5f55 (EOR)<\/a><\/td><td>\u5458\u5de5\u4eba\u65701-10\u4eba\uff0c\u5e02\u573a\u4ecd\u5728\u6d4b\u8bd5\u9636\u6bb5\uff0c\u516c\u53f8\u5c1a\u672a\u51c6\u5907\u5c31\u7eea<\/td><td>\u89e3\u51b3\u96c7\u4f63\u548c\u85aa\u8d44\u5408\u89c4\u95ee\u9898\uff1b <strong>\u4e0d\u662f<\/strong> \u5982\u679c\u5458\u5de5\u4e3a\u60a8\u7b7e\u8ba2\u5408\u540c\uff0c\u5219\u672c\u8eab\u5373\u53ef\u6d88\u9664\u79c1\u52df\u80a1\u6743\u98ce\u9669\u3002<\/td><\/tr><tr><td>\u4ee3\u8868\u5904\uff08KPPA\uff09<\/td><td>\u4ec5\u9650\u63a8\u5e7f\u3001\u8054\u7edc\u548c\u5e02\u573a\u8c03\u7814<\/td><td>\u4e0d\u5f97\u4ee5\u8425\u5229\u4e3a\u76ee\u7684\uff1b\u6d3b\u52a8\u5fc5\u987b\u4fdd\u6301\u975e\u5546\u4e1a\u6027\u8d28\u3002<\/td><\/tr><tr><td>PT PMA<\/td><td>\u5370\u5c3c\u7684\u7ecf\u5e38\u6027\u6536\u5165\u3001\u672c\u5730\u5408\u540c\u4ee5\u53ca\u4e00\u652f\u672c\u5730\u56e2\u961f<\/td><td>\u5370\u5c3c\u5229\u6da6\u7531\u60a8\u63a7\u5236\u7684\u516c\u53f8\u8d5a\u53d6\u5e76\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u5e76\u6709\u660e\u786e\u7684\u8f6c\u79fb\u5b9a\u4ef7\u673a\u5236\uff0c\u76f4\u63a5\u6c47\u81f3\u603b\u90e8\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e38\u89c1\u7684\u505a\u6cd5\u662f\u5148\u8fdb\u884c\u63d0\u9ad8\u91c7\u6536\u7387\uff08EOR\uff09\uff0c\u7136\u540e\u5728\u83b7\u5f97\u8bb8\u53ef\u8bc1\u540e\u8fdb\u884c\u521d\u6b65\u91c7\u6536\u7387\u8bc4\u4f30\uff08PT PMA\uff09\uff1b\u53c2\u89c1 <a href=\"https:\/\/businesshubasia.com\/zh\/eor-to-pt-pma-indonesia\/\">\u5728\u60a8\u7684 PMA \u8bb8\u53ef\u8bc1\u5ba1\u6279\u671f\u95f4\uff0c\u4f7f\u7528 EOR \u4f5c\u4e3a\u8fc7\u6e21\u7b56\u7565<\/a>. \u65e0\u8bba\u4f60\u9009\u62e9\u54ea\u6761\u8def\uff0c\u90fd\u8981\u89c4\u8303\u8fc7\u53bb\uff1a\u4e3b\u52a8\u7ea0\u6b63\u51e0\u4e4e\u603b\u662f\u6bd4\u5ba1\u8ba1\u53d1\u73b0\u7684\u6210\u672c\u66f4\u4f4e\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u51b3\u7b56\u6838\u67e5\u6e05\u5355\uff1a\u60a8\u7684\u6d3b\u52a8\u662f\u5426\u5b58\u5728\u5e38\u8bbe\u673a\u6784\u98ce\u9669\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bf7\u56de\u7b54\u8fc7\u53bb 12 \u4e2a\u6708\u548c\u672a\u6765 12 \u4e2a\u6708\u7684\u6bcf\u4e2a\u95ee\u9898\u3002\u6bcf\u4e2a\u201c\u662f\u201d\u90fd\u662f\u4e00\u4e2a\u98ce\u9669\u6307\u6807\uff1b\u4e09\u4e2a\u6216\u66f4\u591a\u201c\u662f\u201d\u901a\u5e38\u610f\u5473\u7740\u60a8\u9700\u8981\u8fdb\u884c\u6b63\u5f0f\u7684\u79c1\u52df\u80a1\u6743\u5ba1\u67e5\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u2610 \u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\uff0c\u662f\u5426\u6709\u4efb\u4f55\u4eba\uff08\u5458\u5de5\u3001\u627f\u5305\u5546\u6216\u4ee3\u7406\u4eba\uff09\u4ee3\u8868\u60a8\u4e0e\u5ba2\u6237\u534f\u5546\u4ef7\u683c\u6216\u6761\u6b3e\uff1f<\/li>\n\n\n\n<li>\u2610 \u603b\u90e8\u4e0e\u5370\u5c3c\u5ba2\u6237\u7b7e\u8ba2\u7684\u5408\u540c\uff0c\u662f\u5426\u51e0\u4e4e\u6216\u5b8c\u5168\u6ca1\u6709\u4fee\u6539\u5f53\u5730\u4eba\u5458\u540c\u610f\u7684\u5185\u5bb9\uff1f<\/li>\n\n\n\n<li>\u2610 \u60a8\u7684\u5370\u5c3c\u4ee3\u7406\u5546\u6216\u5206\u9500\u5546\u662f\u5426\u53ea\u4e3a\u8d35\u516c\u53f8\u5de5\u4f5c\uff0c\u6216\u8005\u4e3b\u8981\u4e3a\u8d35\u516c\u53f8\u5de5\u4f5c\uff1f<\/li>\n\n\n\n<li>\u2610 \u8be5\u4ee3\u7406\u4eba\u662f\u5426\u6309\u4f63\u91d1\u652f\u4ed8\u62a5\u916c\uff0c\u800c\u4e0d\u6301\u6709\u80a1\u7968\u6216\u627f\u62c5\u4fe1\u7528\u98ce\u9669\uff1f<\/li>\n\n\n\n<li>\u2610 \u60a8\u7684\u5458\u5de5\u6216\u627f\u5305\u5546\u5728\u4efb\u4f55\u8fde\u7eed 12 \u4e2a\u6708\u671f\u95f4\u5185\uff0c\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u4e3a\u5ba2\u6237\u63d0\u4f9b\u670d\u52a1\u7684\u65f6\u95f4\u662f\u5426\u8d85\u8fc7 60 \u5929\uff08\u6216\u8d85\u8fc7\u60a8\u7684\u6761\u7ea6\u89c4\u5b9a\u7684\u9650\u989d\uff09\uff1f<\/li>\n\n\n\n<li>\u2610 \u60a8\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u662f\u5426\u6709\u5b89\u88c5\u3001\u65bd\u5de5\u3001\u7ec4\u88c5\u6216\u76d1\u7406\u9879\u76ee\uff0c\u5305\u62ec\u8c03\u8bd5\u548c\u4fdd\u4fee\u5de5\u4f5c\uff1f<\/li>\n\n\n\n<li>\u2610 \u662f\u5426\u6709\u4eba\u5b9a\u671f\u4f7f\u7528\u56fa\u5b9a\u5730\u70b9\uff08\u5bb6\u5ead\u529e\u516c\u5ba4\u3001\u5171\u4eab\u529e\u516c\u684c\u3001\u5ba2\u6237\u573a\u6240\uff09\u5f00\u5c55\u4e1a\u52a1\uff1f<\/li>\n\n\n\n<li>\u2610 \u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\uff0c\u662f\u5426\u6709\u4eba\u62c5\u4efb\u56fd\u5bb6\u7ecf\u7406\u3001\u5370\u5ea6\u5c3c\u897f\u4e9a\u8d1f\u8d23\u4eba\u6216\u533a\u57df\u603b\u76d1\u7b49\u804c\u52a1\uff1f<\/li>\n\n\n\n<li>\u2610 \u5370\u5c3c\u5458\u5de5\u7684\u5de5\u8d44\u662f\u5426\u901a\u8fc7\u6d77\u5916\u5de5\u8d44\u7cfb\u7edf\u53d1\u653e\uff0c\u4e14\u672a\u5728\u5f53\u5730\u6263\u9664 PPh 21 \u7a0e\u6b3e\uff1f<\/li>\n\n\n\n<li>\u2610 \u60a8\u7684\u516c\u53f8\u662f\u5426\u4f4d\u4e8e\u67d0\u4e2a\u56fd\u5bb6\/\u5730\u533a <strong>\u6ca1\u6709<\/strong> \u60a8\u662f\u5426\u4e0e\u5370\u5ea6\u5c3c\u897f\u4e9a\u7b7e\u8ba2\u4e86\u7a0e\u6536\u534f\u5b9a\uff0c\u6216\u8005\u60a8\u662f\u5426\u5c1a\u672a\u83b7\u5f97DGT\u8868\u683c\/\u5c45\u4f4f\u8bc1\u660e\uff1f<\/li>\n\n\n\n<li>\u2610 \u60a8\u662f\u5426\u4ece\u5370\u5c3c\u7528\u6237\u4f7f\u7528\u7684\u6570\u5b57\u4ea7\u54c1\u6216\u670d\u52a1\u4e2d\u83b7\u5f97\u53ef\u89c2\u7684\u6536\u5165\uff1f<\/li>\n\n\n\n<li>\u2610 \u60a8\u7684\u5370\u5c3c\u6536\u5165\u662f\u5426\u5df2\u589e\u957f\u5230\u5f53\u5730\u5ba2\u6237\u671f\u671b\u7531\u5370\u5c3c\u65b9\u9762\u7b7e\u8ba2\u5408\u540c\u5e76\u5f00\u5177\u53d1\u7968\u7684\u6c34\u5e73\uff1f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5982\u4f55\u89e3\u8bfb\u4f60\u7684\u7ed3\u679c<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u201c\u662f\u201d\u7684\u56de\u7b54\u6570\u91cf<\/th><th>\u6307\u793a\u6027\u98ce\u9669<\/th><th>\u5efa\u8bae\u7684\u4e0b\u4e00\u6b65<\/th><\/tr><\/thead><tbody><tr><td>0\u20131<\/td><td>\u4f4e\u7684<\/td><td>\u4fdd\u6301\u5de5\u65f6\u7edf\u8ba1\u548c\u5408\u540c\u6388\u6743\u8bb0\u5f55\u7684\u66f4\u65b0<\/td><\/tr><tr><td>2\u20133<\/td><td>\u4e2d\u7b49\u7684<\/td><td>\u5ba1\u67e5\u5408\u540c\u548c\u6761\u7ea6\u6761\u6b3e\uff1b\u786e\u5b9a\u5177\u4f53\u89e6\u53d1\u6761\u4ef6<\/td><\/tr><tr><td>4\u4eba\u6216\u4ee5\u4e0a<\/td><td>\u9ad8\u7684<\/td><td>\u8fdb\u884c\u6b63\u5f0f\u7684\u79c1\u52df\u80a1\u6743\u8bc4\u4f30\uff0c\u5e76\u89c4\u5212\u5b9e\u4f53\u6216\u63d0\u9ad8\u91c7\u6536\u7387\uff08EOR\uff09\u8fc7\u6e21\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u6b64\u6e05\u5355\u4ec5\u4e3a\u521d\u6b65\u7b5b\u9009\u5de5\u5177\uff0c\u5e76\u975e\u6cd5\u5f8b\u6216\u7a0e\u52a1\u610f\u89c1\u3002\u5e38\u8bbe\u673a\u6784\u8ba4\u5b9a\u53d6\u51b3\u4e8e\u4e8b\u5b9e\u3001\u6587\u4ef6\u4ee5\u53ca\u9002\u7528\u4e8e\u60a8\u7684\u6761\u7ea6\u3002.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u83b7\u53d6\u5e38\u8bbe\u673a\u6784\u98ce\u9669\u8bc4\u4f30<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728DGT\u53d1\u73b0\u4e4b\u524d\u89e3\u51b3PE\u98ce\u9669\u655e\u53e3\u603b\u662f\u6700\u5212\u7b97\u7684\u3002. <a href=\"https:\/\/businesshubasia.com\/zh\/services\/tax-consultant-indonesia\/\">\u4e9a\u6d32\u5546\u4e1a\u4e2d\u5fc3\u7a0e\u52a1\u56e2\u961f<\/a> \u5ba1\u67e5\u60a8\u7684\u5408\u540c\u3001\u5f53\u5730\u4e1a\u52a1\u3001\u5929\u6570\u7edf\u8ba1\u548c\u6761\u7ea6\u7acb\u573a\uff0c\u4ee5\u5411\u60a8\u51c6\u786e\u5c55\u793a\u60a8\u7684\u73b0\u72b6\u4ee5\u53ca\u9700\u8981\u8c03\u6574\u7684\u5185\u5bb9\uff0c\u65e0\u8bba\u662f\u901a\u8fc7\u5408\u540c\u4fee\u6539\u3001EOR \u6a21\u578b\u8fd8\u662f PT PMA \u8fc7\u6e21\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u51c6\u5907\u597d\u4fdd\u969c\u60a8\u7684\u4e1a\u52a1\u8fd0\u8425\u4e86\u5417\uff1f\u8bf7\u586b\u5199\u4ee5\u4e0b\u7b80\u77ed\u8868\u683c\uff0c\u6211\u4eec\u7684\u7a0e\u52a1\u4e13\u5bb6\u5c06\u5ba1\u6838\u60a8\u7684\u60c5\u51b5\uff0c\u5e76\u5c3d\u5feb\u4e0e\u60a8\u8054\u7cfb\uff0c\u544a\u77e5\u540e\u7eed\u6b65\u9aa4\u3002.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u672c\u6587\u4ec5\u4f9b\u4e00\u822c\u53c2\u8003\uff0c\u4e0d\u6784\u6210\u7a0e\u52a1\u6216\u6cd5\u5f8b\u5efa\u8bae\u3002\u6587\u4e2d\u63d0\u53ca\u7684\u89c4\u5219\u548c\u7a0e\u7387\u622a\u81f32026\u5e7410\u6708\u6709\u6548\uff1b\u8bf7\u5728\u91c7\u53d6\u884c\u52a8\u524d\u67e5\u9605\u6700\u65b0\u6cd5\u89c4\u3002.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Many foreign companies believe that without a PT PMA, a branch or an office lease, they have no tax presence in Indonesia. That belief is often wrong, and it is the starting point of permanent establishment risk in Indonesia. Under Indonesian tax law, your company can become a permanent establishment (Bentuk Usaha Tetap or BUT) [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":11102,"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-11099","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\/11099","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=11099"}],"version-history":[{"count":2,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/11099\/revisions"}],"predecessor-version":[{"id":11103,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/posts\/11099\/revisions\/11103"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media\/11102"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/media?parent=11099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/categories?post=11099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/tags?post=11099"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/country?post=11099"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/zh\/wp-json\/wp\/v2\/service-category?post=11099"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}