{"id":1808,"date":"2024-11-20T10:10:30","date_gmt":"2024-11-20T03:10:30","guid":{"rendered":"https:\/\/queenlawyers.com\/cn\/?p=1808"},"modified":"2025-02-03T17:56:11","modified_gmt":"2025-02-03T10:56:11","slug":"%e5%8d%b0%e5%b0%bc%e5%85%ac%e5%8f%b8%e7%a8%8e%e4%b8%adpasal-25%e7%a8%8e%e7%a7%8d%e5%8f%8a%e5%85%b6%e8%ae%a1%e7%ae%97%e6%96%b9%e5%bc%8f","status":"publish","type":"post","link":"https:\/\/queenlawyers.com\/cn\/2024\/11\/20\/%e5%8d%b0%e5%b0%bc%e5%85%ac%e5%8f%b8%e7%a8%8e%e4%b8%adpasal-25%e7%a8%8e%e7%a7%8d%e5%8f%8a%e5%85%b6%e8%ae%a1%e7%ae%97%e6%96%b9%e5%bc%8f\/","title":{"rendered":"\u5370\u5c3c\u516c\u53f8\u7a0e\u4e2dPASAL 25\u7a0e\u79cd\u53ca\u5176\u8ba1\u7b97\u65b9\u5f0f"},"content":{"rendered":"\r\n<p style=\"text-align: justify;\">\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u7a0e\u6536\u4f53\u7cfb\u4e2d\uff0c<strong>PASAL 25\u7a0e\u79cd<\/strong>\uff08Pajak Penghasilan Pasal 25\uff0c\u7b80\u79f0PPh Pasal 25\uff09\u662f\u516c\u53f8\u7a0e\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\u3002\u5b83\u4e3b\u8981\u662f\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u6309\u6708\u5206\u671f\u7f34\u7eb3\u6240\u5f97\u7a0e\u7684\u673a\u5236\uff0c\u4ee5\u5206\u6563\u5e74\u5ea6\u7a0e\u8d1f\u538b\u529b\uff0c\u5e76\u786e\u4fdd\u7a0e\u6536\u7a33\u5b9a\u6027\u3002\u672c\u6587\u5c06\u8be6\u7ec6\u4ecb\u7ecdPASAL 25\u7684\u5b9a\u4e49\u3001\u9002\u7528\u8303\u56f4\u4ee5\u53ca\u8ba1\u7b97\u65b9\u5f0f\u3002<\/p>\r\n\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\r\n\r\n\r\n<h3 class=\"wp-block-heading\" style=\"text-align: justify;\"><strong>\u4ec0\u4e48\u662fPASAL 25\u7a0e\u79cd\uff1f<\/strong><\/h3>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">PPh Pasal 25 \u662f\u5370\u5ea6\u5c3c\u897f\u4e9a\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c25\u6761\u89c4\u5b9a\u7684\u7a0e\u79cd\uff0c\u65e8\u5728\u89c4\u8303\u7eb3\u7a0e\u4eba\u5206\u671f\u7f34\u7eb3\u6240\u5f97\u7a0e\u7684\u4e49\u52a1\u3002\u8be5\u7a0e\u79cd\u9002\u7528\u4e8e\u4ee5\u4e0b\u4e3b\u4f53\uff1a<\/p>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\" style=\"text-align: justify;\">\r\n<li><strong>\u516c\u53f8\u7eb3\u7a0e\u4eba<\/strong>\uff08Badan Usaha\uff09\uff0c\u5305\u62ec\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff08PT\uff09\u3001\u5408\u4f5c\u793e\u548c\u5176\u4ed6\u5f62\u5f0f\u7684\u4f01\u4e1a\u3002<\/li>\r\n\r\n\r\n\r\n<li><strong>\u4e2a\u4eba\u7eb3\u7a0e\u4eba<\/strong>\uff08Wajib Pajak Orang Pribadi\uff09\uff0c\u5982\u679c\u5176\u6536\u5165\u8fbe\u5230\u7eb3\u7a0e\u95e8\u69db\u3002<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">PPh Pasal 25 \u662f\u5bf9\u7eb3\u7a0e\u4eba\u5728\u672c\u5e74\u5ea6\u9884\u8ba1\u9700\u7f34\u7eb3\u7684\u6700\u7ec8\u6240\u5f97\u7a0e\uff08PPh Pasal 29\uff09\u7684\u5206\u671f\u9884\u7f34\uff0c\u76ee\u7684\u662f\u51cf\u8f7b\u5e74\u5ea6\u62a5\u7a0e\u65f6\u7684\u8d44\u91d1\u538b\u529b\u3002<\/p>\r\n\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\r\n\r\n\r\n<h3 class=\"wp-block-heading\" style=\"text-align: justify;\"><strong>PASAL 25\u7a0e\u79cd\u7684\u8ba1\u7b97\u65b9\u5f0f<\/strong><\/h3>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">PASAL 25 \u7684\u5206\u671f\u7f34\u7eb3\u91d1\u989d\u57fa\u4e8e\u524d\u4e00\u5e74\u5ea6\u7684\u6240\u5f97\u7a0e\u7533\u62a5\u6570\u636e\uff0c\u5177\u4f53\u516c\u5f0f\u5982\u4e0b\uff1a<\/p>\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter size-full\" style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" width=\"611\" height=\"62\" class=\"wp-image-1812\" src=\"https:\/\/queenlawyers.com\/cn\/wp-content\/uploads\/2024\/11\/image-2.png\" alt=\"\" srcset=\"https:\/\/queenlawyers.com\/cn\/wp-content\/uploads\/2024\/11\/image-2.png 611w, https:\/\/queenlawyers.com\/cn\/wp-content\/uploads\/2024\/11\/image-2-300x30.png 300w\" sizes=\"auto, (max-width: 611px) 100vw, 611px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n<p style=\"text-align: justify;\">\u5176\u4e2d\uff1a<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\" style=\"text-align: justify;\">\r\n<li><strong>PPh Terutang Tahun Lalu<\/strong>\uff1a\u4e0a\u4e00\u5e74\u5ea6\u7533\u62a5\u7684\u5e94\u7eb3\u6240\u5f97\u7a0e\u603b\u989d\uff08PPh Pasal 29\uff09\u3002<\/li>\r\n\r\n\r\n\r\n<li><strong>Kredit Pajak Tahun Lalu<\/strong>\uff1a\u4e0a\u4e00\u5e74\u5ea6\u7684\u5df2\u7f34\u7a0e\u989d\uff0c\u5305\u62ec\u901a\u8fc7PPh Pasal 21\uff08\u5458\u5de5\u4ee3\u6263\u6240\u5f97\u7a0e\uff09\u3001PPh Pasal 23\uff08\u7279\u5b9a\u4ea4\u6613\u7a0e\u6b3e\u9884\u6263\uff09\u4ee5\u53caPPh Pasal 22\uff08\u8fdb\u53e3\u9884\u7f34\u7a0e\uff09\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002<\/li>\r\n\r\n\r\n\r\n<li><strong>12<\/strong>\uff1a\u6bcf\u5e74\u7684\u6708\u4efd\u6570\uff0c\u5206\u644a\u5230\u6bcf\u4e2a\u6708\u3002<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\" style=\"text-align: justify;\"><strong>\u793a\u4f8b\u8ba1\u7b97<\/strong><\/h4>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">\u5047\u8bbe\u67d0\u516c\u53f82023\u5e74\u7684\u5e94\u7eb3\u6240\u5f97\u7a0e\u603b\u989d\u4e3a 1,200,000,000 \u5370\u5c3c\u76fe\uff0c\u800c\u5176\u901a\u8fc7PPh Pasal 21\u3001PPh Pasal 23 \u548c PPh Pasal 22 \u5df2\u7f34\u7a0e\u6b3e\u4e3a 400,000,000 \u5370\u5c3c\u76fe\uff0c\u52192024\u5e74\u6bcf\u6708\u9700\u7f34\u7eb3\u7684PASAL 25\u7a0e\u6b3e\u4e3a\uff1a<\/p>\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter size-full\" style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" width=\"528\" height=\"55\" class=\"wp-image-1813\" src=\"https:\/\/queenlawyers.com\/cn\/wp-content\/uploads\/2024\/11\/image-3.png\" alt=\"\" srcset=\"https:\/\/queenlawyers.com\/cn\/wp-content\/uploads\/2024\/11\/image-3.png 528w, https:\/\/queenlawyers.com\/cn\/wp-content\/uploads\/2024\/11\/image-3-300x31.png 300w\" sizes=\"auto, (max-width: 528px) 100vw, 528px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n<p style=\"text-align: justify;\">\u56e0\u6b64\uff0c\u8be5\u516c\u53f8\u9700\u57282024\u5e74\u6bcf\u6708\u9884\u7f34 66,666,667 \u5370\u5c3c\u76fe\u7684\u6240\u5f97\u7a0e\u3002<\/p>\r\n\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\r\n\r\n\r\n<h3 class=\"wp-block-heading\" style=\"text-align: justify;\"><strong>\u7f34\u7eb3\u65b9\u5f0f\u548c\u671f\u9650<\/strong><\/h3>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">\u7eb3\u7a0e\u4eba\u9700\u5728<strong>\u6bcf\u670815\u65e5<\/strong>\u4e4b\u524d\uff0c\u901a\u8fc7\u4ee5\u4e0b\u65b9\u5f0f\u7f34\u7eb3PPh Pasal 25\uff1a<\/p>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\" style=\"text-align: justify;\">\r\n<li>\u4f7f\u7528\u5370\u5c3c\u7a0e\u52a1\u7cfb\u7edf\uff08e-Billing\uff09\u751f\u6210\u7f34\u7a0e\u5355\uff08SSP\uff09\u3002<\/li>\r\n\r\n\r\n\r\n<li>\u5728\u6307\u5b9a\u94f6\u884c\u6216\u901a\u8fc7\u5728\u7ebf\u652f\u4ed8\u7cfb\u7edf\u5b8c\u6210\u7f34\u7eb3\u3002<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">\u6309\u65f6\u7f34\u7eb3PPh Pasal 25\u53ef\u4ee5\u907f\u514d\u6ede\u7eb3\u91d1\u548c\u5176\u4ed6\u7f5a\u6b3e\u3002<\/p>\r\n\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\r\n\r\n\r\n<h3 class=\"wp-block-heading\" style=\"text-align: justify;\"><strong>\u4e0e\u5176\u4ed6\u7a0e\u79cd\u7684\u5173\u7cfb<\/strong><\/h3>\r\n\r\n\r\n\r\n<p style=\"text-align: justify;\">PPh Pasal 25 \u662f\u4e00\u79cd\u9884\u7f34\u673a\u5236\uff0c\u4e0e\u5e74\u5ea6\u6240\u5f97\u7a0e\uff08PPh Pasal 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