全球策略布局税务指南——东盟、印度、日本、美国及墨西哥.pdf

1Guide to Taxation in ASEAN,India,Japan,USA&Mexico全球策略佈局稅務指南 東協、印度、日本、美國及墨西哥Guide to Taxation in ASEAN,India,Japan,USA&Mexico1Guide to Taxation in ASEAN,India,Japan,USA&Mexico目錄Contents1.前言 Introduction2.勤業眾信全球華人服務 Chinese Services Group3.越南 Vietnam4.印尼 Indonesia5.泰國 Thailand6.新加坡 Singapore7.馬來西亞 Malaysia8.菲律賓 Philippines9.柬埔寨 Cambodia10.緬甸 Myanmar11.汶萊 Brunei12.寮國 Laos13.印度 India14.日本 Japan15.美國 United States16.墨西哥 Mexico2 3 4 26 57 82 114 136 156 182 208 226 249 291 320 359 2全球策略佈局稅務指南 東協、印度、日本、美國及墨西哥前言Introduction勤業眾信今年二月發佈的臺灣千大上市櫃企業前瞻大調查 2023 CxO 調查：質變新時代 報告，企業認為地緣政治和供應鏈的挑戰為影響公司 2023 年發展的外部風險之一環。面對美中貿易戰、科技戰、新冠疫情、俄烏戰爭及兩岸等地緣政治因素，加速企業的產能分散策略佈局，全球也掀起供應鏈韌性的重要性。在這波供應鏈的重新佈局中，除了具備人口紅利、優越地理位置的東協與印度，日本及拉丁美洲的墨西哥亦具特定產業聚落優勢，成為臺商擘劃未來佈局時之首選。而掌握最終市場的美國也推出不少優惠方案匯集各國大廠的投資，例如降低通膨法案及晶片法案。在現今國際環境快速變遷下，臺企應全面性評估供應鏈佈局及掌握當地投資政策，善用各國提供的稅務優惠措施，以提升競爭力與提高股東報酬。為協助企業及投資人全球佈局，勤業眾信串聯 Deloitte 全球超過 90 個會員所華人服務網絡，成立一站式據點，以華語為全世界客戶提供一站到位的優質服務；並且針對臺商主要發展地區，與當地全球華人服務團隊(Chinese Services Group,CSG)密切合作，提供臺商在海外市場之全方位投資、稅務與經商顧問諮詢服務，協助企業前進海外、佈局在地經營，給予全方位服務。特別邀請各國家經驗豐厚的稅務負責人撰寫全球策略佈局稅務指南 東協、印度、日本、美國及墨西哥 集結 14 個熱門國家的投資及稅務環境概述、公司及個人稅制、稅務遵循規範等資訊。希望協助大家迅速暸解各國稅務環境，如果您需要更詳細的資訊，歡迎您與勤業眾信全球華人服務的稅務服務團隊做進一步聯繫。勤業眾信聯合會計師事務所全球華人服務 臺灣負責人陳俊宏 會計師勤業眾信聯合會計師事務所全球華人服務 臺灣稅務負責人徐有德 會計師3Guide to Taxation in ASEAN,India,Japan,USA&Mexico勤業眾信全球華人服務團隊Chinese Services Group全球華人服務 臺灣負責人陳俊宏 會計師 Jeff C.tw全球華人服務 臺灣稅務負責人徐有德 會計師 Andy H.tw越南張至誼 會計師 Kent Chang審計服務.tw越南王珮眞 協理 Patty Wang稅務服務.tw駐越南賴盈潔 經理 Jessy Lai稅務服務東協洪于婷 會計師 Christine Hung稅務服務.tw東協、墨西哥許嘉銘 會計師 Andrew Hsu稅務服務.tw泰國洪以文 協理 Yi Wen Hung稅務服務.tw4全球策略佈局稅務指南 東協、印度、日本、美國及墨西哥越南稅務重點Vietnam Tax Highlights全球策略佈局稅務指南 東協、印度、日本、美國及墨西哥45Guide to Taxation in ASEAN,India,Japan,USA&Mexico目錄Contents1.0投資基本情況 Investment basics1.1貨幣制度 Currency1.2外匯管制制度 Foreign exchange control1.3會計原則/財務報表 Accounting principles/financial statements1.4主要企業組織型態 Principal business entities2.0公司稅 Corporate taxation2.1稅務居住者公司 Residence2.2課稅原則 Basis2.3課稅所得 Taxable income2.4稅率 Rate2.5附加稅 Surtax2.6最低稅負制 Alternative minimum tax2.7股利所得稅 Taxation of dividends2.8資本利得 Capital gains2.9虧損 Losses2.10 境外稅額扣抵 Foreign tax credit2.11 參與免稅規定 Participation exemption2.12 控股公司制度 Holding company regime2.13 租稅優惠 Incentives3.0企業稅務遵循 Compliance for corporations3.1課稅年度 Tax year3.2合併申報 Consolidated returns3.3申報要求 Filing requirements3.4罰款 Penalties3.5解釋函令 Rulings4.0個人稅 Personal taxation4.1稅務居民 Residence4.2課稅原則 Basis4.3申報主體 Filing status4.4課稅所得 Taxable income4.5稅率 Rates4.6資本利得 Capital gains4.7扣除額與免稅額 Deductions and allowancesGuide to Taxation in ASEAN,India,Japan,USA&Mexico56全球策略佈局稅務指南 東協、印度、日本、美國及墨西哥5.0個人稅務遵循 Compliance for individuals5.1課稅年度 Tax year5.2申報和繳納 Filing and payment5.3罰款 Penalties6.0扣繳稅款 Withholding tax6.1股利 Dividends6.2利息 Interest6.3權利金 Royalties6.4技術服務費 Technical service fees6.5分公司匯出稅 Branch remittance tax7.0反避稅制度 Anti-avoidance rules7.1移轉訂價 Transfer pricing7.2利息扣除額限制 Interest deduction limitations7.3資本弱化 Thin capitalization7.4受控外國公司 Controlled foreign companies7.5混合錯配 Hybrids7.6經濟實質要求 Economic substance requirements7.7揭露要求 Disclosure requirements8.0加值型營業稅 Value added tax8.1應稅交易 Taxable transactions8.2稅率 Rates8.3稅籍登記 Registration8.4申報和繳納 Filing and payment9.0其他公司稅 Other taxes on corporations9.1資本稅 Capital duty9.2薪酬稅 Payroll tax9.3不動產稅 Real property tax9.4社會福利 Social security9.5印花稅 Stamp duty9.6轉讓稅 Transfer tax9.7其他 Other全球策略佈局稅務指南 東協、印度、日本、美國及墨西哥67Guide to Taxation in ASEAN,India,Japan,USA&Mexico10.0其他個人稅 Other taxes on individuals10.1資本稅 Capital duty10.2印花稅 Stamp duty10.3資本取得稅 Capital acquisition tax10.4不動產稅 Real property tax10.5繼承稅/遺產稅 Inheritance/estate tax10.6淨財富稅/淨值稅 Net wealth/net worth tax10.7社會福利 Social securityGuide to Taxation in ASEAN,India,Japan,USA&Mexico78Vietnam越南目錄Contents全球策略佈局稅務指南 東協、印度、日本、美國及墨西哥1.0 投資基本情況Investment basics1.1貨幣制度 Currency越南盾(VND)Vietnam Dong(VND)1.2外匯管制制度 Foreign exchange control除非外匯管制規定特別允許，否則越南個體與個人之交易皆須使用越南盾。在特定情況下，外幣可於會計上和申報時作為功能性貨幣使用。居民與非居民皆可以外幣持有銀行帳戶。持有之外幣在辦理登記且/或符合稅務要求後可匯出到境外。VND must be used in transactions between Vietnamese entities and individuals,unless specifically allowed under the foreign exchange control regulations.A foreign currency can be used as the functional currency for accounting and reporting purposes,subject to certain conditions.Both residents and nonresidents can hold bank accounts in any currency.Foreign currency may be remitted overseas,although registration and/or tax requirements may need to be met.1.3會計原則/財務報表 Accounting principles/financial statements應採用越南會計準則及越南會計系統。上市公司每半年應委任會計師進行查核並申報其財務報表，其他公司則需每年編制、委任會計師查核、並申報法定財務報表。對特定企業，自 2022 年起鼓勵採用國際財務報告準則(IFRS)，2025 年時則改為強制採用。越南財務報導準則係按國際公認的標準制定。Vietnamese Accounting Standards and the Vietnamese accounting system apply.Statutory financial statements must be prepared,audited and submitted annually,except for listed companies whose financial statements are required to be audited and submitted on a semi-annual basis.IFRS adoption is encouraged from 2022 and mandatory after 2025 for certain enterprises.Vietnamese Financial Reporting Standards also are being developed based on internationally accepted standards.1.4主要企業組織型態 Principal business entities包括合股公司、有限責任公司、及私有公司。僅特定產業可由外國公司在當地以設立分支機構方式經營。These are the joint stock company,limited liability company and private enterprise.Branches of foreign corporations are limited to certain industries.9Vietnam越南Guide to Taxation in ASEAN,India,Japan,USA&Mexico2.0 公司稅Corporate taxation稅率 Rates公司所得稅稅率 Corporate income tax rate20%分公司稅稅率 Branch tax rate20%資本利得稅稅率 Capital gains tax rate20%2.1稅務居住者公司 Residence尚無定義，但一般情況下，在越南設立的公司即為越南居住者公司。Residence is not defined,but a corporation generally is considered to be resident if it is incorporated in Vietnam.2.2課稅原則 Basis居住者公司按其全球來源所得課稅，非居住者公司只針對越南來源所得課稅。居民公司的境外來源所得將比照越南來源所得課公司稅。分支機構與子公司採用相同的課稅方式。Residents are taxed on worldwide income;nonresidents are taxed only on Vietnamese-source income.Foreign-source income derived by residents is subject to corporate tax in the same way as Vietnamese-source income.Branches are taxed in the same way as subsidiaries.2.3課稅所得 Taxable income按公司利潤課稅，包括附屬公司或分公司(附屬單位)之利潤。應稅收入包含了從事銷售貨物、提供服務、出售或租賃資產、轉讓財產、股份或事業機構、與其他經濟個體之合資活動、及財務活動所獲得之所得。Tax is imposed on a companys profits,which include the profits of affiliates and branches(dependent units).Taxable revenue includes income from the sale of goods;the provision of services;the leasing or sale of assets;the transfer of property,shares,or a business;joint venture operations with other economic entities;and financial operations.2.4稅率 Rate標準公司稅率為 20%。從事石油、天然氣、以及天然資源產業之公司則須按項目類別適用 32%至 50%不等之公司稅稅率。The standard corporate rate is 20 percent.The rate for enterprises operating in the oil and gas and natural resource sectors ranges from 32 to 50 percent,depending on the project.2.5附加稅 Surtax無附加稅。There is no surtax.10Vietnam越南目錄Contents全球策略佈局稅務指南 東協、印度、日本、美國及墨西哥2.6最低稅負制 Alternative minimum tax無最低稅負制。There is no alternative minimum tax.2.7股利所得稅 Taxation of dividends越南公司給付予其法人股東之股利不須納稅。Dividends paid by a company in Vietnam to its corporate shareholders are not subject to tax.2.8資本利得 Capital gains不另行課徵資本利得稅，所有資本利得須依標準公司稅率 20%課徵公司所得稅。轉讓之價格將以轉讓合約中實際成交價為基準，惟無合約價格時或合約價格不符合常規時將以公允市場價格為準。There is no separate capital gains tax;gains are taxed at the standard corporate tax rate of 20 percent.The transfer value is based on the actual price in the transfer contract,although a deemed fair market value will be used if no contract price is available or if the price stated in the contract is deemed not to be on arms length terms.2.9虧損 Losses 營運虧損得自損失發生年度後 5 年內抵減應稅所得。營運虧損不得抵減發生損失年度以前之課稅所得。轉讓不動產和投資項目的虧損可抵減當年度之營業利潤。集團公司間的虧損不可相互抵減。Losses may be carried forward to offset taxable income for up to five consecutive years after the year in which the losses are incurred.The carryback of losses is not permitted.Losses from transfers of real property and investment projects may be offset against profits from normal business operations in the same tax period.Group loss relief is not allowed.2.10境外稅額扣抵 Foreign tax relief已繳納境外稅款得以扣抵越南稅，惟須以稅前所得作基準。可扣抵額度以境外收入應繳納的越南稅額為限。Foreign tax paid may be credited against Vietnamese tax,but must be determined based on pretax income.The credit is limited to the amount of Vietnamese tax payable on the foreign income.2.11參與免稅規定 Participation exemption參閱前述股利所得稅。See under“Taxation of dividends.”11Vietnam越南Guide to Taxation in ASEAN,India,Japan,USA&Mexico2.12控股公司制度 Holding company regime無控股公司制度。There is no holding company regime.2.13租稅優惠 Incentives參與於政府所鼓勵投資計畫或地區從事商業活動者可各別享 10%(為期 15 年，若事先取得許可則最多可延期至 30 年)及 17%(為期 10 年)優惠稅率。在特定情況下，15%的優惠稅率將適用於整個專案週期（例如種植、畜牧業、農業和漁業領域的加工收入）。某些公共社會產業（如教育、衛生、文化、體育、環境）在整個專案週期內則適用10%的優惠稅率。除前述優惠稅率外，尚可享受 2 至 4 年的免稅期以及隨後 4 至 9 年稅率減半。此外，符合條件的研發和性質特殊且大規模的投資亦可享受租稅優惠，可視情況適用 5%至 9%的優惠稅率（期限為 30 年至 37 年），併同適用 5 至 6 年的免稅期，及其後 10 至 13 年可享稅率減半。優惠稅率從獎勵活動產生收入的第一年起開始適用。免稅期則自產生應稅收入的第一年或產生收入的第四年開始，兩者以較早發生者為免稅期啟用時點。既存公司若擬進行新專案時，若符合條件亦可適用租稅優惠。Preferential tax rates of 10%(for 15 years with a possible extension for up to 15 years with prior approval)and 17%(for 10 years)are available for taxpayers engaged in incentivized sectors or locations as stipulated by the government.The preferential rate of 15%will apply for the entire project life in certain cases(e.g.incomes from cultivation,animal husbandry,processing in the field of agriculture and fisheries).Certain socialised sectors(e.g.education,health,culture,sports,environment)enjoy the 10%rate for the entire life of the project.A tax holiday from 2 to 4 years of tax exemption followed by a 50%tax reduction for a further 4 to 9 years is also available in addition to the preferential tax rates.Besides,special incentives are also available for the qualified R&D and special large scale investment projects satisfying certain requirements including a preferential rate of 5%to 9%(for a period from 30 years to 37 years),together with a tax holiday from five to six years of tax exemption followed by a 50%tax reduction for a further 10 to 13 years.The preferential tax rate starts from the first year of generating revenue from incentivized activities.Whereas,the tax holiday starts from the first year of generating taxable income or the fourth year of generating revenue whichever is earlier.Existing taxpayers with new investment projects/expansion investment projects are also entitled to certain tax incentives,subject to prescribed conditions.12Vietnam越南目錄Contents全球策略佈局稅務指南 東協、印度、日本、美國及墨西哥3.0 企業稅務遵循Compliance for corporations3.1課稅年度 Tax year課稅年度與會計年度相同。如果公司的會計年度為非歷年制，則必須通知稅務機關，並僅允許以季末作為課稅年度截止日。The tax year is the fiscal year.A company must notify the tax authorities if its fiscal year differs from the calendar year and,in such a case,only a quarter-end fiscal year is allowed.3.2合併申報 Consolidated returns越南不允許採用合併申報，每家法律上為獨立個體之公司都須獨立進行納稅申報。Consolidated returns are not permitted;each company with independent legal status is required to file a separate return.3.3申報要求 Filing requirement 儘管毋須每季辦理公司所得稅暫繳申報，然而公司需根據預估數於每季繳納暫繳稅款。課稅年度四個季度總繳納的暫繳稅款必須至少為全年公司所得稅應納稅額的 80%。若有短繳稅款將被處以滯納金。年度聲明/申報的截止日期為會計年度結束或曆年結束後三個月的最後一天。Provisional quarterly corporate income tax returns are not required,but a company is required to make quarterly provisional corporate income tax payments based on estimates.The total of the provisional corporate income tax payments made in four quarters of the tax year must be at least 80%of the annual corporate income tax liability.Any shortfall is subject to a late payment penalty.The deadline for annual declaration/filing is the last day of the 3rd month from fiscal year-end or calendar year-end.3.4罰款 Penalties罰款適用於未申報、逾期申報或申報不實等情事。對逾期納稅的納稅人按日加徵 0.03之罰款；對短漏報所得者加徵 20%之罰款；若為逃稅行為，則處以更嚴厲之處罰(可達 300%)。Penalties apply for failure to file,late filing or the filing of a fraudulent return.Taxpayers are subject to an extra 0.03 percent penalty per day of late payment,20 percent on underreported amounts and more stringent penalties for evasion(up to 300 percent).3.5解釋函令 Rulings納稅人可以向地方或國家稅務機關申請預先函釋，澄清特定稅務問題。A taxpayer can request a tax ruling from the local or the national tax authorities to clarify its specific tax concerns.13Vietnam越南Guide to Taxation in ASEAN,India,Japan,USA&Mexico4.0 個人稅Individual taxation稅率 Rates個人所得稅稅率Individual income tax rate每月課稅所得(越南盾)Taxable income(VND)稅率Rate居民受雇所得Employment income:resident不超過 5 百萬Up to 5 million5%超過 5 百萬但不超過 1 千萬Over 5 million and up to 10 million10%超過 1 千萬但不超過 1 千 8 百萬Over 10 million and up to 18 million15%超過 1 千 8 百萬但不超過 3 千 2 百萬Over 18 million and up to 32 million20%超過 3 千 2 百萬但不超過 5 千 2 百萬Over 32 million and up to 52 million25%超過 5 千 2 百萬但不超過 8 千萬Over 52 million and up to 80 million30%超過 8 千萬Over 80 million35%非居民受雇所得Employment income:nonresident20%資本利得稅稅率Capital gains tax rate20%/0.1%4.1稅務居民 Residence符合下列情況之個人為越南居民：(一)自到達越南之日起的 12 個月內在越南停留總計 183 天以上；(二)在越南有住所；或(三)在一個納稅年度內租用一處住所達 183 天以上，除非該個人在越南停留天數低於 183 天，並可證明其為其他國家之稅務居民。An individual is resident if he/she:(i)spends 183 days or more in the aggregate in a 12-month period in Vietnam,starting from the date the individual arrives in Vietnam;(ii)maintains a residence in Vietnam;or(iii)has leased a residence for 183 days or more in a tax year,unless he/she is present in Vietnam for less than 183 days and can prove residence in another country.4.2課稅原則 Basis越南居民按其全球所得納稅；非居民僅就其越南境內來源所得納稅。Vietnamese residents are taxed on their worldwide income;nonresidents are taxed only on Vietnam-source income.14Vietnam越南目錄Contents全球策略佈局稅務指南 東協、印度、日本、美國及墨西哥4.3申報主體 Filing status越南不允許合併申報，每位自然人均須單獨進行納稅申報。Individuals must file separate returns;joint filing is not permitted.4.4課稅所得 Taxable income受雇所得，包括雇主所提供的津貼福利(不論是現金形式還是實物形式)均為應稅所得。股息、利息(除銀行存款和人壽保險、政府債券外)、證券交易所得、經營收入達 1 億越南盾以上事業之營利所得，及從事特許經營、繼承、轉讓土地使用權和受贈/獲獎之其他收入(賭場獲利除外)皆應在越南課稅。個人從貿易或專業服務獲得的利潤，通常與公司利潤以相同的方式課稅。Employment income,including most employment benefits(whether in cash or in kind),is fully taxable.Dividends,interest(except for interest on bank deposits,life insurance and government bonds),capital gains derived from securities trading,private business income with annual revenue exceeding VND100 million and other income from franchising,inheritance,the transfer of land use rights and gifts/winnings or prizes(excluding casino winnings)also are taxable.Profits derived from the carrying on of a trade or profession generally are taxed in the same way as profits derived by companies.4.5稅率 Rates越南居民之薪資所得原則上適用 5%至 35%的累進稅率。若未具聘僱契約或聘僱契約持續時間少於 3 個月而產生之薪資所得，僅就達 200 萬越南盾及以上的部分適用單一稅率 10%。非越南居民之薪資所得適用 20%的單一稅率。對於非薪資所得，越南居民及非越南居民皆適用 0.1%至 20%之稅率。For employment income,progressive rates ranging from 5 to 35 percent apply to residents,while employment income without labor contracts or with labor contract lasting less than 3 months,a flat rate of 10%would be applicable for payments from VND 2 million and above.Employment income of nonresidents is subject to a flat rate of 20%.Income from sources other than employment is taxed at rates ranging from 0.1 to 20 percent,which apply to both residents and nonresidents.4.6資本利得 Capital gains居民個人轉讓有限公司、合夥企業、合資企業股權所獲得之資本利得按 20%稅率課稅。居民個人不論轉讓公開及非公開合股公司之有價證券(例如：股票、期權、債券、國庫券、基金憑證及15Vietnam越南Guide to Taxation in ASEAN,India,Japan,USA&Mexico其他根據證券法規範之