“出海”印尼的税务考量
yindunixiyashidongnanyazuidadejingjiti,juyoufengfudeziranziyuanheyouyuedediliweizhi。jinnianlai,shouyiyuwendingdezhengzhijushi、chongzudenianqinglaodongliyijixunsujueqidezhongchanjieceng,yinnihuodeleyuelaiyueduodewaiguotouzizhedeqinglai。zaixingyetouzijihuishang,chulechuantongdekuangchanziyuantouziwai,suizheyinnizhengfudalituijingexiangjichusheshifanyadianjing,yijigaiguoshuzijingjidekuaisufazhan,waiguotouzizhezaijichusheshifanyadianjinghetmt(technology,media,telecom,keji、meitihetongxin)lingyuyeyinglailenandedefazhanjiyu。erjianyuyinnifuzaduobiandeshuishoutixi,fuyinnitouzideqiyezaikaizhantouzihuodongshi,xuyaoliqingtedingxingyedeshuiwuguiding,zuohaozhenduixingdeshuiwuchouhuaheheguianpai。
矿产资源类项目税务考量要点
泛亚电竞 yinnishishijiegongrendeziyuandaguo,xi、nie、lvtu、tie、tongdengkuangchanziyuanchuliangfengfu,zhongziqiyeduiyinnidezaoqitouziyeduojizhongzaizheixieziyuanleidexiangmu。zaibinggouhejingyingyinniziyuanleixiangmushi,shougoufangyingzhongdianguanzhutouziqiandejiaoyijiagouchouhua、yunyingqideqiyesuodeshuichuliyijituichushidezibenlideshuichuli。
jiaoyijiagouchouhua。duiyuzhongguotouzizheeryan,zhijiekonggujiagou(jizhongguogongsizhijieshougoubingchiyouyinnigongsi)wuyishizuiweijiandanzhijiedefangshi;dangaijiagoudeshuishouchengbenyejiaogao。xiangbijiaozhixia,caiyongjianjiekonggujiagou,jitongguoxianyouhuoxinshedezhongguoxianggangkonggugongsijianjieshougoubingchiyouyinnigongsi,shuishouxiaoyihuigengweimingxian: (1)congguxihuihuijiaodukan,genjuzhongguoyuyinniqianshudeshuishouxieding,zaimanzuyidingtiaojiandeqingkuangxia,yinnigongsizhijiexiangzhongguoneidimugongsihuihuiguxishi,keyishiyong10%deyouhuiguxiyutishuilv;ergenjuzhongguoxianggangyuyinniqianshudeshuishouxieding,yinnigongsixiangzhongguoxianggangdemugongsihuihuiguxi,shiyongdeyutishuishuilvwei5%。erqie,zhongguoxianggangduilaiyuanyujingwaideguxishourumianzhengqiyesuodeshui,bingzaixiangzhongguoneidimugongsifenpeiguxishiyebuxuyaojiaonaguxiyutishui。jianci,jianjiekonggujiagoukeyiyouxiaojiangdiguxihuiliudezhengtishuifu。(2)congweilaituichudejiaodukan,yibaneryan,zaizhijiekonggujiagouxia,zhongguoneidigongsixuyaojiuqichuzhiyinnigongsiguquansuoqudedezibenlidejiaona25%deqiyesuodeshui;erzaijianjiekonggujiagouxia,youyuzhongguoxianggangyibanbujiuchuzhijingwaigongsiguquanqudedezibenlidezhengshui,yincichuzhiyinnigongsiguquandezibenlidezhiyaobaoliuzaizhongguoxianggangkonggugongsicengmian,zekeyidiyanjingwaisuodezaizhongguoneidixujiaonadeqiyesuodeshui,congershixianshuiwuxiaoyi。