{"id":1450,"date":"2022-02-13T14:32:37","date_gmt":"2022-02-13T07:32:37","guid":{"rendered":"https:\/\/queenlawyers.com\/cn\/?p=1450"},"modified":"2022-02-14T14:28:13","modified_gmt":"2022-02-14T07:28:13","slug":"%e5%85%ac%e5%8f%b8%e5%92%8c%e6%b3%95%e5%be%8b%e5%ae%9e%e4%bd%93%e5%bf%85%e9%a1%bb%e7%bc%b4%e7%ba%b3%e7%9a%84%e6%89%80%e5%be%97%e7%a8%8e%e7%a7%8d%e7%b1%bb","status":"publish","type":"post","link":"https:\/\/queenlawyers.com\/cn\/2022\/02\/13\/%e5%85%ac%e5%8f%b8%e5%92%8c%e6%b3%95%e5%be%8b%e5%ae%9e%e4%bd%93%e5%bf%85%e9%a1%bb%e7%bc%b4%e7%ba%b3%e7%9a%84%e6%89%80%e5%be%97%e7%a8%8e%e7%a7%8d%e7%b1%bb\/","title":{"rendered":"\u516c\u53f8\u548c\u6cd5\u5f8b\u5b9e\u4f53\u5fc5\u987b\u7f34\u7eb3\u7684\u6240\u5f97\u7a0e\u79cd\u7c7b"},"content":{"rendered":"

\u5728\u4efb\u4f55\u56fd\u5bb6\uff0c\u5305\u62ec\u5370\u5ea6\u5c3c\u897f\u4e9a\uff0c\u7a0e\u6536\u90fd\u662f\u6574\u4e2a\u793e\u4f1a\u53d1\u5c55\u5fc5\u4e0d\u53ef\u5c11\u7684\u91cd\u8981\u5de5\u5177\u3002 \u901a\u8fc7\u7a0e\u6536\uff0c\u4eba\u4eec\u53ef\u4ee5\u4eab\u53d7\u9053\u8def\u3001\u822a\u7ad9\u697c\u3001\u8f66\u7ad9\u3001\u673a\u573a\u7b49\u57fa\u7840\u8bbe\u65bd\u3002 \u56e0\u6b64\uff0c\u56fd\u5bb6\u5e0c\u671b\u5176\u516c\u6c11\u9075\u5b88\u7a0e\u6536\u89c4\u5b9a\u4e5f\u5c31\u4e0d\u8db3\u4e3a\u5947\u4e86\u3002 \u6b64\u5916\uff0c\u4e0d\u4ec5\u4ec5\u662f\u5c45\u6c11\uff0c\u516c\u53f8\u6216\u6cd5\u5f8b\u5b9e\u4f53\u4e5f\u90fd\u9700\u8981\u7f34\u7a0e\u3002<\/p>\n

\u6bcf\u4e2a\u516c\u53f8\u7a0e\u90fd\u4e0e\u6240\u5f97\u7a0e\u76f8\u5173\u3002 \u6240\u5f97\u7a0e\uff08PPh\uff09\u7684\u542b\u4e49\u662f\u4e00\u79cd\u5411\u7279\u5b9a\u65b9\u5f81\u6536\u7684\u7a0e\u79cd\u3002 \u56e0\u6b64\uff0c\u516c\u53f8\u7a0e\u4e0d\u4ec5\u9002\u7528\u4e8e\u5370\u5c3c\u516c\u53f8\uff0c\u4e5f\u9002\u7528\u4e8e\u5916\u56fd\u516c\u53f8\u3002<\/p>\n

\u56e0\u6b64\uff0c\u4efb\u4f55\u4eba\u90fd\u5fc5\u987b\u5c65\u884c\u7f34\u7a0e\u4e49\u52a1\uff0c\u5305\u62ec\u6709\u9650\u8d23\u4efb\u516c\u53f8 (PT)\u3001\u6709\u9650\u5408\u4f19\u5236\u516c\u53f8 (CV) \u548c\u4e8b\u52a1\u6240 (Fa)\u3002 \u6b64\u5916\uff0c\u8fd9\u4e9b\u516c\u53f8\u548c\u6cd5\u5f8b\u5b9e\u4f53\u90fd\u5fc5\u987b\u62e5\u6709\u7eb3\u7a0e\u4eba\u8bc6\u522b\u53f7 (NPWP) \u3002<\/p>\n

\u90a3\u4e48\uff0c\u4e0a\u8ff0\u516c\u53f8\u548c\u5b9e\u4f53\u9700\u8981\u548c\u5fc5\u987b\u7f34\u7eb3\u54ea\u4e9b\u516c\u53f8\u7a0e\u5462\uff1f \u8fd9\u91cc\u6709\u516b\u79cd\u4f01\u4e1a\u6240\u5f97\u7a0e\u9700\u8981\u4e86\u89e3\u3002<\/p>\n

    \n
  1. \u7b2c21\u6761\u6240\u5f97\u7a0e (PPh 21)<\/strong>
    \n\u7b2c21\u6761\u6240\u5f97\u7a0e\u662f\u6bcf\u6708\u5fc5\u987b\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002 \u8be5\u7a0e\u6b3e\u6765\u81ea\u7eb3\u7a0e\u4eba\u7684\u6536\u5165\uff0c\u4f8b\u5982\u5de5\u8d44\u3001\u6d25\u8d34\u6216\u5176\u4ed6\u670d\u52a1\u8d39\u3002 \u516c\u53f8\u901a\u5e38\u5df2\u7ecf\u76f4\u63a5\u4ece\u7eb3\u7a0e\u4eba\u6216\u96c7\u5458\u7684\u5de5\u8d44\u4e2d\u6263\u9664\u3002 \u7136\u540e\u5c06\u5df2\u652f\u4ed8\u7684\u9884\u6263\u7b2c21\u6761\u6240\u5f97\u7a0e\u8bc1\u660e\u63d0\u4ea4\u7ed9\u5458\u5de5\u3002<\/li>\n
  2. \u7b2c 22 \u6761\u6240\u5f97\u7a0e\uff08PPh 22\uff09
    \n<\/strong>\u7b2c22\u6761\u6240\u5f97\u7a0e\u9002\u7528\u4e8e\u67d0\u4e9b\u4ece\u4e8b\u51fa\u53e3\u3001\u8fdb\u53e3\u548c\u518d\u8fdb\u53e3\u8d38\u6613\u6d3b\u52a8\u7684\u56fd\u6709\u548c\u79c1\u8425\u4f01\u4e1a\u5b9e\u4f53\u3002 \u4f46\u662f\uff0c\u8be5\u7a0e\u53ea\u6709\u5728\u4e70\u5356\u53cc\u65b9\u4e4b\u95f4\u83b7\u5229\u65f6\u624d\u80fd\u5f81\u6536\u3002
    \n<\/strong><\/li>\n
  3. \u7b2c23\u6761\u6240\u5f97\u7a0e\u00a0(PPh 23)
    \n<\/strong>\u7b2c23\u6761\u6240\u5f97\u7a0e\u5728\u53cc\u65b9\u53d1\u751f\u4ea4\u6613\u65f6\u5411\u7eb3\u7a0e\u4eba\u5f81\u6536\u3002 \u8fd9\u4e9b\u4ea4\u6613\u5305\u62ec\u7248\u7a0e\u3001\u793c\u7269\u3001\u5229\u606f\u6216\u79df\u91d1\u3002 \u4f46\u662f\uff0c\u4e5f\u53ef\u4ee5\u662f\u5efa\u7b51\u7269\u6216\u670d\u52a1\u7b49\u5546\u4e1a\u4ea4\u6613\u3002
    \n<\/strong><\/li>\n
  4. \u7b2c25\u6761\u6240\u5f97\u7a0e\u00a0(PPh 25)
    \n<\/strong>\u7b2c25\u6761\u6240\u5f97\u7a0e\u662f\u4e00\u79cd\u5206\u671f\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002\u6240\u6b20\u7a0e\u6b3e\u5fc5\u987b\u5728\u4e00\u5e74\u5185\u7f34\u7eb3\uff0c\u5176\u76ee\u7684\u662f\u51cf\u8f7b\u7eb3\u7a0e\u4eba\u7684\u8d1f\u62c5\u3002 \u6b64\u7a0e\u6b3e\u5fc5\u987b\u7531\u7eb3\u7a0e\u4eba\u81ea\u5df1\u652f\u4ed8\uff0c\u4e0d\u80fd\u4ee3\u7f34\u3002<\/li>\n
  5. \u7b2c26\u6761\u6240\u5f97\u7a0e\u00a0(PPh 26)
    \n<\/strong>\u7b2c26\u6761\u6240\u5f97\u7a0e\u662f\u5bf9\u5916\u56fd\u7eb3\u7a0e\u4eba\u4ece\u5370\u5ea6\u5c3c\u897f\u4e9a\u83b7\u5f97\u7684\u6536\u5165\u5f81\u6536\u7684\u6240\u5f97\u7a0e\u3002\u82e5\u9002\u7528\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u89c4\u5b9a\uff0c\u5219\u8d39\u7387\u7684\u6bd4\u4f8b\u662f\u51c0\u6536\u5165\u4f30\u503c\u768420%\u3002 \u4f46\u662f\uff0c\u82e5\u9002\u7528\u7a0e\u6536\u534f\u5b9a\uff08Tax Treaty\uff09\u7684\u89c4\u5b9a\uff0c\u5219\u8d39\u7387\u5c06\u7531\u5177\u4f53\u7684\u6761\u6b3e\u548c\u6761\u4ef6\u51b3\u5b9a\u3002
    \n<\/strong><\/li>\n
  6. \u7b2c29\u6761\u6240\u5f97\u7a0e\u00a0(PPh 29)
    \n<\/strong>\u7b2c29\u6761\u6240\u5f97\u7a0e\u662f\u5e74\u5ea6\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff08SPT\uff09\u4e2d\u5217\u51fa\u7684\u5c11\u7f34\u6240\u5f97\u7a0e\uff0c\u5373\u76f8\u5173\u7eb3\u7a0e\u5e74\u5ea6\u5e94\u7f34\u6240\u5f97\u7a0e\u7684\u5269\u4f59\u90e8\u5206\u51cf\u53bb\u7b2c21\u6761\u6240\u5f97\u7a0e\u3001\u7b2c22\u6761\u6240\u5f97\u7a0e\u3001\u7b2c23\u6761\u6240\u5f97\u7a0e\u3001\u7b2c24\u6761\u6240\u5f97\u7a0e\u548c\u7b2c25\u6761\u6240\u5f97\u7a0e\u7684\u62b5\u514d\u989d\u3002<\/li>\n
  7. \u7b2c4\u6761\u7b2c2\u6b3e\u6240\u5f97\u7a0e\uff08PPh Pasal 4 ayat 2\uff09
    \n<\/strong>\u7b2c4\u6761\u7b2c2\u6b3e\u6240\u5f97\u7a0e\u4e5f\u79f0\u4e3a\u6700\u7ec8\u6240\u5f97\u7a0e\uff0c\u6240\u5f97\u7a0e\u7684\u7a0e\u7387\u56e0\u6536\u5165\u800c\u5f02\u3002\u4f8b\u5982\uff0c\u5bf9\u4e8e1\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u8425\u4e1a\u989d\u4f4e\u4e8e48\u4ebf\u5370\u5c3c\u76fe\u7684\u5fae\u578b\u3001\u5c0f\u578b\u548c\u4e2d\u578b\u4f01\u4e1a\u3001\u4e2a\u4f53\u7ecf\u8425\u6216\u5728\u7ebf\u4f01\u4e1a\uff0c\u7a0e\u7387\u4e3a1\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u603b\u9500\u552e\u989d\u76841%\u3002<\/li>\n
  8. \u7b2c15\u6761\u6240\u5f97\u7a0e\u00a0(PPh 15)
    \n<\/strong>\u7b2c15\u6761\u6240\u5f97\u7a0e\u662f\u5411\u4ece\u4e8b\u822a\u8fd0\u4e1a\u3001\u56fd\u9645\u822a\u7a7a\u516c\u53f8\u548c\u5916\u56fd\u4fdd\u9669\u516c\u53f8\u7684\u7eb3\u7a0e\u4eba\u5f81\u6536\u7684\u4e00\u79cd\u6240\u5f97\u7a0e\u3002<\/li>\n<\/ol>\n

    \u5bf9\u4e8e\u521a\u8d77\u6b65\u7684\u516c\u53f8\u6765\u8bf4\uff0c\u7a0e\u6536\u901a\u5e38\u662f\u975e\u5e38\u590d\u6742\u7684\u3002 \u56e0\u6b64\uff0c\u4e3a\u907f\u514d\u4f01\u4e1a\u7a0e\u65b9\u9762\u7684\u9519\u8bef\uff0c\u5efa\u8bae\u7eb3\u7a0e\u4eba\u76f4\u63a5\u5230\u5f53\u5730\u7684\u7a0e\u52a1\u529e\u516c\u5ba4\u8fdb\u884c\u66f4\u52a0\u8be6\u7ec6\u8be2\u95ee\u548c\u786e\u8ba4\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

    \u5728\u4efb\u4f55\u56fd\u5bb6\uff0c\u5305\u62ec\u5370\u5ea6\u5c3c\u897f\u4e9a\uff0c\u7a0e\u6536\u90fd\u662f\u6574\u4e2a …<\/p>\n","protected":false},"author":1,"featured_media":1451,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[116],"class_list":["post-1450","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-27","tag-116"],"_links":{"self":[{"href":"https:\/\/queenlawyers.com\/cn\/wp-json\/wp\/v2\/posts\/1450","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/queenlawyers.com\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/queenlawyers.com\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/queenlawyers.com\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/queenlawyers.com\/cn\/wp-json\/wp\/v2\/comments?post=1450"}],"version-history":[{"count":0,"href":"https:\/\/queenlawyers.com\/cn\/wp-json\/wp\/v2\/posts\/1450\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/queenlawyers.com\/cn\/wp-json\/wp\/v2\/media\/1451"}],"wp:attachment":[{"href":"https:\/\/queenlawyers.com\/cn\/wp-json\/wp\/v2\/media?parent=1450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/queenlawyers.com\/cn\/wp-json\/wp\/v2\/categories?post=1450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/queenlawyers.com\/cn\/wp-json\/wp\/v2\/tags?post=1450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}