Worldwide: 亚太地区营商环境:税率须知 / Doing business in APAC: what you need to know about tax rates

Last Updated: 8 March 2018
Article by TMF Group

经济飞速发展和创新经济是亚太地区的两大鲜明特征,但是计划在该地区开展运营的企业必须确保充分了解本地税率和其他相关要求。

2017年底,我们发布了一份 东盟国家企业所得税率和考虑因素 的概述。自2015年建成以来,东盟经济共同体(AEC)已为该地区提供了越来越多的投资机会,减少了贸易壁垒,吸引着更多企业入驻。

本文将聚焦TMF Group在亚太地区有业务运营的其他国家。根据我们首次发布的《 金融复杂度指数报告》显示,税费体系仍是导致该地区营商环境复杂的一个主要因素。该指数按照各地面临的三大挑战:监管、知识和技术,对欧洲、中东、非洲、亚太和美洲的94个管辖区进行排名。

值得注意的是,中国(第7位)和印度(第10位)均进入了前10位,两国均属亚太地区最大经济体之一,也对外商投资最具有吸引力。

在中国,所有法定的会计报告均要求使用中文编写并以人民币为记账本位币,这是该市场复杂度排名较高的一大因素。此外,中国实体在记账和报告中使用的会计体系还必须事先通过中国财政局的审批。

而在印度,跨境合规、国内生产的商品和服务的税项混杂,中央和各邦政府的多重课税,这些都更加剧了税费体系的复杂性。

我们在此简述了各地区的企业所得税率和其他需要了解的因素。您可联系我们在每个国家或地区的本地专家,获取详细信息,了解我们如何帮助您更好地营运。

澳大利亚

澳大利亚对列为"基本税率实体"的小型企业征收27.5%的企业所得税,大型组织的税率则为30%,与上一纳税年度保持一致。澳洲政府正在试图响应英美两国的减税政策,计划到2025年将所有企业的企业所得税率削减至25%,此举有望刺激该国经济的进一步增长。

计划在澳大利亚开展经营的企业还应了解该国的商品及服务税(GST),此税应用范围广泛,对澳洲境内销售或消费的大部分商品、服务和其他项目收取10%的税费,适用于大部分澳洲企业。

中国

中国现行的企业所得税率为25%。企业在购买增值税发票时,必须申请发票张数和开票限额,且只能由登记的办税员购买。增加开票限额的申请流程十分冗长,需提交多种文件。

2017年12月,中国发布了财税[2017]88号通知,根据新的企业所得税法,境外企业以分配利润直接投资境内特定类型企业暂不征收预提所得税。

香港

香港的企业所得税率为16.5%,并对特殊业务实施税收激励措施,如对离岸基金和在香港的船运业务免收利得税。在税务和财务报告方面,香港是世界上最不复杂的管辖区之一(在94个管辖区的指数排名中,排第91位)。

台湾

台湾的企业所得税率为17%。非居民企业来源于台湾的收入征收利得税,对企业至第二年末未分配的现时盈余另征收10%的保留盈余税。境外企业的台湾分公司无需缴纳此项保留盈余税。

新西兰

新西兰现行的企业所得税率为28%。税率呈下降趋势,1981年至2018年期间的平均税率为33.95%,其中1986年的税率高达48%。大部分在新西兰销售的产品和服务会产生15%的商品及服务税。金融服务和出口海外的商品及服务是主要的免税对象。

印度

印度按25%的统一税率对境内企业征收企业所得税。如果企业在某一财年的营收超过1千万卢比,须缴纳5%的附加税。印度境内企业在全球范围内的收入也征收企业所得税。印度关于税收和境外投资的法规种类繁多——如《外汇管理法》、《所得税法》和29个邦与7个直辖区的税法。 

印度商品及服务税理事会(GST Council)在2017年11月召开的第23届会议上,建议全面改革商品及服务税。该理事会同意对奢侈品和罪恶类商品保留28%的最高税率,从而导致177个项目划入18%的税级。印度政府将应税项目划分为五个税级——0%、5%、12%、18%和28%。

日本

日本的企业所得税为30.86%。2017年12月,日本政府宣布正在考虑奖励提高工资及投资生产力发展的企业,将提供减税措施使实际税率降至20%。为了推动创新,投资人工智能和物联网等高新技术的企业将享受额外的减税福利。

韩国

2018年,对于应纳税所得额超过3000亿韩元的 韩国企业,企业所得税率由上一年的22%提升至25%。韩国对居民企业在全球范围的所得征税,而在该国设有常设机构的非居民企业,仅对来源于韩国境内所得征税。在韩国没有常设机构的非居民企业,通常对其来源于韩国境内所得的每个单项征收预提所得税。

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