泛亚电竞

“出海”印尼的税务考量

来源:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 《中国外汇》2020年第20期 作者:谭礼耀 张怡 编辑:章蔓菁
矿产资源、基础设施泛亚电竞和TMT行业是中企赴印尼投资的热点行业。鉴于印尼复杂多变的税收体系,投资企业需厘清特定行业的税务规定,做好针对性的税务筹划和合规安排。

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。

阅读全部文章,请登录数字版阅读账户。 没有账户?
泛亚电竞_泛亚电竞app怎么下载-官网APP下载1

AG真人国际厅和旗舰厅 雨燕体育_雨燕体育直播_雨燕直播足球 纬来体育台在线直播_纬来体育nba在线直播看球宝 中国体彩网app_中国体彩官方app下载安卓 c位体育app AG真人_平台首页 yobo体育下载-首页 AG真人国际厅 - 官网首页 500电竞网址 AG真人国际厅 - 官网首页 天天娱乐网