{"id":39436,"date":"2025-09-13T16:26:49","date_gmt":"2025-09-13T08:26:49","guid":{"rendered":"https:\/\/visa-indonesia.com\/?p=39436"},"modified":"2025-09-13T16:26:54","modified_gmt":"2025-09-13T08:26:54","slug":"%e5%8d%b0%e5%b0%bc%e6%96%b0%e5%8a%a0%e5%9d%a1%e7%a8%85%e5%8b%99%e6%a2%9d%e7%b4%84","status":"publish","type":"post","link":"https:\/\/visa-indonesia.com\/zh\/visas-and-regulations\/indonesia-singapore-tax-treaty\/","title":{"rendered":"\u5370\u5c3c-\u65b0\u52a0\u5761\u7a05\u52d9\u689d\u7d04\uff1a\u907f\u514d\u96d9\u91cd\u8ab2\u7a05"},"content":{"rendered":"<p>\u5370\u5c3c-\u65b0\u52a0\u5761\u96d9\u91cd\u8ab2\u7a05\u5354\u5b9a (DTA) \u662f\u9632\u6b62\u540c\u4e00\u6536\u5165\u88ab\u96d9\u91cd\u5fb5\u7a05\u7684\u4e3b\u8981\u898f\u5247\u624b\u518a\uff0c\u4e26\u898f\u5b9a\u4e86\u54ea\u500b\u570b\u5bb6\u53ef\u4ee5\u5c0d\u54ea\u4e9b\u6536\u5165\u5fb5\u7a05\u3002\u8a72\u5354\u5b9a\u65bc 2020 \u5e74 2 \u6708 4 \u65e5\u66f4\u65b0\u4e26\u7c3d\u7f72\uff0c\u65bc 2021 \u5e74 7 \u6708 23 \u65e5\u751f\u6548\uff0c\u4e00\u822c\u81ea 2022 \u5e74 1 \u6708 1 \u65e5\u8d77\u9069\u7528\u3002&nbsp;<\/p>\n\n\n\n<p>\u53e6\u5916\uff0c\u67d0\u4e9b BEPS Multilateral Instrument\uff08MLI\uff09\u689d\u6587\u958b\u59cb\u9069\u7528\u7684\u6642\u9593\u8f03\u65e9\uff082020 \u5e74 12 \u6708 26 \u65e5\uff09\u3002\u4eca\u65e5\u7684\u53cd\u6feb\u7528\u9632\u8b77\u6b04\u5df2\u900f\u904e\u4e3b\u8981\u76ee\u7684\u6e2c\u8a66 (\u7b2c 28 \u689d) \u5167\u5efa\u65bc\u66f4\u65b0\u7684 DTA \u672c\u8eab\uff0c\u56e0\u6b64\u5be6\u8cea\u5167\u5bb9\u975e\u5e38\u91cd\u8981\u3002<\/p>\n\n\n\n<p>\u5c0d\u7d0d\u7a05\u4eba\u800c\u8a00\u6709\u4f55\u6539\u8b8a\uff1f\u6b64\u6b21\u4fee\u8a02\u4f7f\u9810\u6263\u7a05\u7d50\u679c\u73fe\u4ee3\u5316\uff0c\u91d0\u6e05\u4e86\u7279\u5b9a\u653f\u5e9c\u76f8\u95dc\u6848\u4ef6\u4e2d\u7684\u8cc7\u672c\u6536\u76ca\u548c\u5229\u606f\u8c41\u514d\uff0c\u4e26\u5237\u65b0\u4e86\u5e38\u8a2d\u6a5f\u69cb\u898f\u5247\uff0c\u5305\u62ec\u4efb\u4f55 12 \u500b\u6708\u5167 90 \u5929\u7684\u670d\u52d9\u6027\u500b\u4eba\u904a\u9580\u6abb\u3002\u5c0d\u65bc\u5c45\u4f4f\u5730\u5e73\u5206\u5236\uff0c\u516c\u53f8\u4e0d\u518d\u4f9d\u8cf4\u81ea\u52d5\u300c\u6709\u6548\u7ba1\u7406\u5730\u300d\uff1b\u53d6\u800c\u4ee3\u4e4b\uff0c\u6848\u4ef6\u5c07\u7531\u4e3b\u7ba1\u6a5f\u95dc\u9593\u7684\u76f8\u4e92\u5354\u8b70\u89e3\u6c7a\u3002<\/p>\n\n\n\n<p>\u82e5\u8981\u5728\u5370\u5c3c\u5be6\u969b\u7533\u8acb\u5bec\u6e1b\uff0c\u8acb\u6368\u68c4\u820a\u6709\u7684 DGT-1\/DGT-2\uff1a\u4f7f\u7528\u55ae\u4e00\u7684 DGT \u8868\u683c\u53ca\u65b0\u52a0\u5761\u7684\u5c45\u4f4f\u8b49\u660e (CoR)\u3002\u672c\u6307\u5357\u5c07\u4ecb\u7d39\u7533\u8acb\u8cc7\u683c\u3001\u8cbb\u7387\u3001\u6587\u4ef6\u548c\u5be6\u7528\u7bc4\u4f8b\uff0c\u8b93\u60a8\u53ef\u4ee5\u6b63\u78ba\u4e14\u6709\u4fe1\u5fc3\u5730\u7533\u8acb\u689d\u7d04\u3002<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>\u76ee\u9304<\/h2><nav><ul><li><a href=\"#whats-new-vs-old-treaty-timeline-key-changes\">\u65b0\u8207\u820a\uff1a\u689d\u7d04\u5e74\u8868\u8207\u4e3b\u8981\u8b8a\u66f4<\/a><\/li><li><a href=\"#scope-at-a-glance\">\u7bc4\u570d\u4e00\u89bd<\/a><\/li><li><a href=\"#residency-rules-certificates-how-to-qualify\">\u5c45\u7559\u898f\u5247\u8207\u8b49\u66f8\uff08\u5982\u4f55\u53d6\u5f97\u8cc7\u683c\uff09<\/a><ul><li><a href=\"#documents-you-must-have\">\u60a8\u5fc5\u9808\u5177\u5099\u7684\u6587\u4ef6<\/a><ul><li><a href=\"#singapore-certificate-of-residence-cor\">\u65b0\u52a0\u5761\u5c45\u7559\u8b49 (COR)<\/a><\/li><li><a href=\"#indonesia-dgt-1-dgt-2-forms\">\u5370\u5c3c DGT-1\/DGT-2 \u8868\u683c<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#permanent-establishment-pe-service-pe\">\u5e38\u8a2d\u6a5f\u69cb (PE) \u8207\u670d\u52d9\u6027\u5e38\u8a2d\u6a5f\u69cb<\/a><\/li><li><a href=\"#withholding-tax-wht-rate-table-treaty-vs-domestic\">\u9810\u6263\u7a05 (WHT) \u7a05\u7387\u8868 - \u5354\u5b9a\u8207\u570b\u5167\u7a05\u7387<\/a><ul><li><a href=\"#special-categories\">\u7279\u6b8a\u985e\u5225\uff1a<\/a><\/li><li><a href=\"#key-eligibility-requirements\">\u4e3b\u8981\u8cc7\u683c\u8981\u6c42\uff1a<\/a><\/li><\/ul><\/li><li><a href=\"#anti-abuse-substance-principal-purpose-test\">\u53cd\u6feb\u7528\u8207\u7269\u8cea\uff08\u4e3b\u8981\u76ee\u7684\u6e2c\u8a66\uff09<\/a><\/li><li><a href=\"#step-by-step-claiming-benefits-both-directions\">\u9010\u6b65\u9032\u884c\uff1a\u7533\u9818\u798f\u5229\uff08\u96d9\u5411\uff09<\/a><ul><li><a href=\"#receiving-income-from-indonesia-youre-in-singapore\">\u5f9e\u5370\u5c3c\u6536\u53d6\u6536\u5165\uff08\u60a8\u8eab\u5728\u65b0\u52a0\u5761\uff09<\/a><\/li><li><a href=\"#receiving-income-from-singapore-youre-in-indonesia\">\u5f9e\u65b0\u52a0\u5761\u6536\u53d6\u6536\u5165 (\u60a8\u5728\u5370\u5c3c)<\/a><\/li><\/ul><\/li><li><a href=\"#worked-examples-crystal-clear-scenarios\">\u5de5\u4f5c\u7bc4\u4f8b (\u6e05\u6670\u7684\u60c5\u5883)<\/a><ul><li><a href=\"#example-1-industrial-software-royalty-from-indonesia-to-a-singapore-company\">\u7bc4\u4f8b 1\uff1a\u5370\u5c3c\u5411\u65b0\u52a0\u5761\u516c\u53f8\u652f\u4ed8\u5de5\u696d\u8edf\u9ad4\u7248\u6b0a\u8cbb<\/a><\/li><li><a href=\"#example-2-interest-paid-to-singapore-government-institution\">\u7bc4\u4f8b 2\uff1a\u652f\u4ed8\u7d66\u65b0\u52a0\u5761\u653f\u5e9c\u6a5f\u69cb\u7684\u5229\u606f<\/a><\/li><li><a href=\"#example-3-branch-profit-tax-on-after-tax-profits\">\u7bc4\u4f8b 3\uff1a\u7a05\u5f8c\u5229\u6f64\u7684\u5206\u516c\u53f8\u5229\u5f97\u7a05<\/a><\/li><li><a href=\"#example-4-capital-gains-on-shares-traded\">\u7bc4\u4f8b 4\uff1a\u8cb7\u8ce3\u80a1\u7968\u7684\u8cc7\u672c\u6536\u76ca<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"whats-new-vs-old-treaty-timeline-key-changes\"><strong>\u65b0\u8207\u820a\uff1a\u689d\u7d04\u5e74\u8868\u8207\u4e3b\u8981\u8b8a\u66f4<\/strong><\/h2>\n\n\n\n<p>\u8b93\u6211\u5011\u628a\u6642\u5149\u5012\u6d41\u3002\u539f\u4f86\u7684 <strong>\u5370\u5c3c \u65b0\u52a0\u5761<\/strong> DTA \u59cb\u65bc 1990-1992 \u5e74\uff0c\u4f46\u5c0d\u65bc\u73fe\u4ee3\u4eba\u800c\u8a00\u5df2\u76f8\u7576\u843d\u4f0d\u3002 <strong>\u5c08\u696d\u670d\u52d9<\/strong> \u548c\u6578\u4f4d\u7d93\u6fdf\u7684\u9700\u6c42\u3002\u5feb\u9032\u81f3 <strong>2020\u5e742\u67084\u65e5<\/strong> - \u9019\u6642 <strong>\u570b\u5bb6<\/strong> \u7c3d\u7f72\u5149\u4eae <strong>\u66f4\u65b0\u7a05\u52d9\u689d\u7d04<\/strong>.<\/p>\n\n\n\n<p>\u4f46\u554f\u984c\u662f <strong>\u7a05\u7d04<\/strong> \u5354\u8b70\uff1a\u7c3d\u7f72\u53ea\u662f\u7b2c\u4e00\u6b65\u3002\u7576\u5354\u8b70\u771f\u6b63\u751f\u6548\u6642\uff0c\u771f\u6b63\u7684\u9b54\u529b\u624d\u6703\u51fa\u73fe\u3002\u9019 <strong>\u65b0\u7a05\u7d04<\/strong> \u5728\u96d9\u65b9\u9054\u6210\u5354\u8b70\u5f8c\uff0c\u8a72\u5354\u8b70\u5373\u5177\u6709\u6cd5\u5f8b\u7d04\u675f\u529b\u3002 <strong>\u570b\u5bb6<\/strong> \u5df2\u5b8c\u6210\u5176\u6279\u51c6\u7a0b\u5e8f\u3002\u751f\u6548\u65e5\u671f\u6703\u56e0\u4e0d\u540c\u985e\u578b\u7684 <strong>\u7a05<\/strong> \u4f46\u5927\u591a\u6578\u4f01\u696d\u5728 2021 \u5e74\u958b\u59cb\u770b\u5230\u6548\u76ca\u3002<\/p>\n\n\n\n<p><strong>\u6709\u4ec0\u9ebc\u6539\u8b8a\uff1f\u4e3b\u8981\u7684\u6539\u9032\u5305\u62ec<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7248\u7a05<\/strong> \u8cbb\u7387\u964d\u81f3 10% \u6216 8%\uff08\u4f4e\u65bc\u8f03\u9ad8\u7684 <strong>\u56fd\u5185\u6cd5<\/strong> \u5229\u7387)<\/li>\n\n\n\n<li><strong>\u5206\u516c\u53f8\u5229\u5f97\u7a05\u7387<\/strong> \u4e0a\u9650\u70ba 10%<\/li>\n\n\n\n<li>\u66f4\u8070\u660e\u7684\u5c45\u4f4f\u5730\u6c7a\u52dd\u898f\u5247\uff0c\u9069\u7528\u65bc <strong>\u5e38\u8a2d\u6a5f\u69cb<\/strong> \u5224\u5b9a<\/li>\n\n\n\n<li>\u53cd\u6feb\u7528\u63aa\u65bd\uff0c\u5305\u62ec <strong>\u4e3b\u8981\u76ee\u7684\u6e2c\u8a66\u3001<\/strong> \u4fdd\u8b77\u5408\u6cd5\u4f01\u696d\uff0c\u540c\u6642\u963b\u6b62 <strong>\u907f\u7a05<\/strong><\/li>\n\n\n\n<li>\u589e\u5f37\u578b <strong>\u76f8\u95dc\u689d\u6587<\/strong> \u70ba <strong>\u79d1\u5b78\u8a2d\u5099<\/strong> \u548c <strong>\u5546\u696d\u6216\u79d1\u5b78\u8a2d\u5099<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u5c31\u50cf\u5f9e\u820a\u5f0f\u7ffb\u84cb\u624b\u6a5f\u5347\u7d1a\u5230\u667a\u6167\u578b\u624b\u6a5f\u4e00\u6a23\u3002\u76f8\u540c\u7684\u57fa\u672c\u529f\u80fd\u662f\u9632\u6b62 <strong>\u96d9\u91cd\u8ab2\u7a05<\/strong>\u4f46\u66f4\u8907\u96dc\u3001\u66f4\u6613\u65bc\u4f7f\u7528\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"scope-at-a-glance\"><strong>\u7bc4\u570d\u4e00\u89bd<\/strong><\/h2>\n\n\n\n<p>\u9019\u500b <strong>\u7a05\u7d04<\/strong> \u6db5\u84cb\u4e86\u6253\u64ca\u8de8\u5883\u696d\u52d9\u7684\u4e3b\u8981\u7a05\u9805\u3002\u5728\u5370\u5c3c\uff0c\u6211\u5011\u8ac7\u8ad6\u7684\u662f <strong>\u5370\u5c3c\u7a05<\/strong> \u95dc\u65bc <strong>\u6240\u5f97\u7a05<\/strong> \u548c\u500b\u4eba <strong>\u6536\u5165<\/strong> \u7a05\u3002\u5728\u65b0\u52a0\u5761\u3001 <strong>\u65b0\u52a0\u5761 <\/strong>\u4f01\u696d\u548c\u500b\u4eba <strong>\u6536\u5165<\/strong> \u7a05\u6536\u5c6c\u65bc\u8a72\u689d\u7d04\u7684\u4fdd\u8b77\u7bc4\u570d\u3002<\/p>\n\n\n\n<p><strong>\u8ab0\u53ef\u4ee5\u4f7f\u7528\u9019\u4e9b\u798f\u5229\uff1f<\/strong> \u53ea\u6709\u4efb\u4e00\u570b\u5bb6\u7684\u5c45\u6c11\u624d\u80fd\u7533\u8acb <strong>\u7a05\u7d04<\/strong> \u6548\u76ca\u3002\u807d\u8d77\u4f86\u5f88\u660e\u986f\uff0c\u4f46\u537b\u5f88\u95dc\u9375\u3002\u5982\u679c\u60a8\u4e0d\u662f\u5370\u5c3c\u6216\u65b0\u52a0\u5761\u7684\u5c45\u6c11\uff0c\u6839\u64da\u4ed6\u5011\u5404\u81ea\u7684 <strong>\u7a05<\/strong> \u898f\u5247\uff0c\u6b64\u689d\u7d04\u7121\u6cd5\u5e6b\u52a9\u60a8\u907f\u514d <strong>\u96d9\u91cd\u8ab2\u7a05<\/strong>.<\/p>\n\n\n\n<p>\u7684 <strong>\u76f8\u95dc\u689d\u6587<\/strong> \u4e5f\u6db5\u84cb\u5c08\u696d\u9818\u57df\uff0c\u4f8b\u5982\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8239\u8236\u904b\u4f5c<\/strong> \u65bc <strong>\u570b\u969b\u4ea4\u901a<\/strong><\/li>\n\n\n\n<li><strong>\u96fb\u8996\u6216\u96fb\u53f0\u5ee3\u64ad<\/strong> \u548c <strong>\u5ee3\u64ad<\/strong> <strong>\u7248\u7a05<\/strong><\/li>\n\n\n\n<li><strong>\u8cc7\u672c\u6536\u76ca<\/strong> \u5f9e <strong>\u4ea4\u6613\u80a1\u4efd<\/strong> \u5728\u8a8d\u53ef\u4ea4\u6613\u6240<\/li>\n\n\n\n<li><strong>\u6240\u5f97\u6536\u76ca<\/strong> \u5f9e <strong>\u4e0d\u52d5\u7522<\/strong> \u548c <strong>\u6d6e\u8ca1<\/strong><\/li>\n\n\n\n<li>\u6536\u5165\u4f86\u81ea <strong>\u653f\u5e9c\u50b5\u5238<\/strong> \u548c <strong>\u653f\u5e9c\u6a5f\u69cb<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u8a72\u689d\u7d04\u5728\u65b0\u52a0\u5761\u7684 MLI \u4f4d\u7f6e\u4e0a\u4e5f\u626e\u6f14\u4e86\u5f88\u597d\u7684\u89d2\u8272\u3002MLI \u7684\u66f4\u65b0\u73fe\u5728\u9069\u7528\u65bc\u6b64 DTA\uff0c\u4e3b\u8981\u570d\u7e5e\u8457 <strong>\u4e3b\u8981\u76ee\u7684<\/strong> \u6e2c\u8a66\u548c\u53cd\u6feb\u7528\u898f\u5247\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"residency-rules-certificates-how-to-qualify\"><strong>\u5c45\u7559\u898f\u5247\u8207\u8b49\u66f8\uff08\u5982\u4f55\u53d6\u5f97\u8cc7\u683c\uff09<\/strong><\/h2>\n\n\n\n<p>\u53d6\u5f97\u6b63\u78ba\u7684\u5c45\u7559\u6b0a\u7d55\u5c0d\u91cd\u8981\uff0c\u56e0\u70ba\u5b83\u662f\u60a8\u901a\u5f80 <strong>\u7a05\u7d04<\/strong> \u798f\u5229\u3002\u5982\u679c\u641e\u7838\u4e86\uff0c\u60a8\u53c8\u5f97\u652f\u4ed8\u5168\u984d\u8cbb\u7528\u3002 <strong>\u56fd\u5185\u6cd5<\/strong> <strong>\u7a05\u7387<\/strong> \u800c\u4e0d\u662f\u4eab\u53d7 <strong>\u514d\u7a05<\/strong> \u6216\u6e1b\u50f9\u3002<\/p>\n\n\n\n<p><strong>\u91dd\u5c0d\u500b\u4eba\uff1a<\/strong> \u4e00\u822c\u800c\u8a00\uff0c\u60a8\u5728\u4e00\u5e74\u4e2d\u5927\u90e8\u5206\u6642\u9593\u5c45\u4f4f\u7684\u5730\u65b9\uff0c\u6216\u662f\u500b\u4eba\u8207\u7d93\u6fdf\u95dc\u4fc2\u6700\u5bc6\u5207\u7684\u5730\u65b9\uff0c\u5c31\u662f\u60a8\u7684\u5c45\u6c11\u3002\u8a72\u689d\u7d04\u6709\u5e73\u5c40\u6c7a\u52dd\u7684\u898f\u5247\uff0c\u5982\u679c\u96d9\u65b9\u90fd <strong>\u570b\u5bb6<\/strong> \u8981\u8072\u7a31\u60a8\u70ba\u5c45\u6c11\u3002\u9996\u5148\uff0c\u5b83\u6703\u67e5\u770b\u60a8\u7684\u6c38\u4e45\u4f4f\u6240\u3002\u5982\u679c\u9019\u9084\u4e0d\u80fd\u89e3\u6c7a\u554f\u984c\uff0c\u5b83\u6703\u6aa2\u67e5\u60a8\u7684\u91cd\u8981\u5229\u76ca\u4e2d\u5fc3\u3002\u9084\u662f\u7d81\u5728\u4e00\u8d77\uff1f\u90a3\u5c31\u770b\u60a8\u82b1\u66f4\u591a\u6642\u9593\u5728\u54ea\u88e1\u3002<\/p>\n\n\n\n<p><strong>\u91dd\u5c0d\u516c\u53f8\uff1a<\/strong> \u60a8\u901a\u5e38\u662f\u516c\u53f8\u8a3b\u518a\u5730\u6216\u7ba1\u7406\u548c\u63a7\u5236\u767c\u751f\u5730\u7684\u5c45\u6c11\u3002\u5c0d\u65bc\u516c\u53f8\u4f86\u8aaa\uff0c\u6c7a\u52dd\u7684\u95dc\u9375\u5728\u65bc\u60a8\u7684\u6709\u6548\u7ba1\u7406\u5730\u9ede\u5728\u54ea\u88e1\uff0c\u4ee5\u53ca\u60a8\u662f\u5426\u7b26\u5408\u4ee5\u4e0b\u689d\u4ef6 <strong>\u806f\u71df\u4f01\u696d<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"documents-you-must-have\"><strong>\u60a8\u5fc5\u9808\u5177\u5099\u7684\u6587\u4ef6<\/strong><\/h3>\n\n\n\n<p>\u6b63\u78ba\u586b\u5beb\u6587\u4ef6\u4e26\u975e\u53ef\u6709\u53ef\u65e0\uff0c\u800c\u662f\u7533\u7d22\u7684\u4e00\u5207 <strong>\u514d\u7a05<\/strong> \u6216\u6e1b\u5c11 <strong>\u9810\u6263\u7a05\u7387<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"singapore-certificate-of-residence-cor\"><strong>\u65b0\u52a0\u5761\u5c45\u7559\u8b49 (COR)<\/strong><\/h4>\n\n\n\n<p>\u7576\u60a8\u7533\u8acb\u5370\u5c3c\u4f86\u6e90\u7684\u798f\u5229\u6642\uff0c\u9019\u662f\u60a8\u7684\u9ec3\u91d1\u9580\u7968 <strong>\u6536\u5165<\/strong>.\u60a8\u53ef\u900f\u904e IRAS (<strong>\u65b0\u52a0\u5761\u7a05<\/strong> \u6b0a\u9650\uff09\uff0c\u4f46\u4e0d\u8981\u671f\u671b\u6a61\u76ae\u5716\u7ae0\u5f0f\u7684\u6279\u51c6\u3002\u4ed6\u5011\u5c0d\u7b26\u5408\u8cc7\u683c\u7684\u4eba\u8d8a\u4f86\u8d8a\u56b4\u683c\uff0c\u4ee5\u907f\u514d <strong>\u907f\u7a05<\/strong> \u8a08\u5283\u3002<\/p>\n\n\n\n<p><strong>\u9700\u8981\u6642<\/strong> \u7121\u8ad6\u60a8\u4f55\u6642\u6536\u53d6\u80a1\u5229\u3001 <strong>\u8208\u8da3<\/strong>, <strong>\u7248\u7a05<\/strong>\u6216 <strong>\u8be5\u7b49\u6536\u5165<\/strong> \u4f86\u81ea\u5370\u5c3c\uff0c\u4e26\u5e0c\u671b <strong>\u7a05\u7d04<\/strong> \u800c\u975e\u8f03\u9ad8\u7684 <strong>\u56fd\u5185\u6cd5<\/strong> <strong>\u9810\u6263\u7a05<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"indonesia-dgt-1-dgt-2-forms\"><strong>\u5370\u5c3c DGT-1\/DGT-2 \u8868\u683c<\/strong><\/h4>\n\n\n\n<p>\u9019\u4e9b\u8868\u683c\u662f\u60a8\u5be6\u969b\u7533\u8acb <strong>\u7a05\u7d04<\/strong> \u5728\u5370\u5c3c\u7684\u798f\u5229\u3002\u5c07\u5176\u8996\u70ba\u60a8\u5411 <strong>\u5370\u5c3c\u7a05<\/strong> \u7576\u5c40\u9069\u7528\u964d\u4f4e\u7684 <strong>\u7a05\u7387<\/strong> \u800c\u975e\u5b8c\u6574\u7684 <strong>\u5fb5\u6536\u7684\u7a05\u9805<\/strong> \u5728\u4e0b <strong>\u56fd\u5185\u6cd5<\/strong>.<\/p>\n\n\n\n<p><strong>DGT-1 vs DGT-2\uff1a<\/strong> \u5c0d\u65bc\u4e0d\u540c\u985e\u578b\u7684 <strong>\u6536\u5165<\/strong>.DGT-1 \u9069\u7528\u65bc\u5927\u591a\u6578\u6a19\u6e96 <strong>\u7a05\u7d04<\/strong> \u6548\u76ca\u3002DGT-2 \u9069\u7528\u65bc\u8f03\u8907\u96dc\u7684\u60c5\u6cc1\uff0c\u4f8b\u5982 <strong>\u751f\u7522\u5206\u6210\u5408\u7d04<\/strong> \u6216\u9700\u8981\u984d\u5916\u6587\u4ef6\u7684\u5730\u65b9\u3002<\/p>\n\n\n\n<p><strong>\u8981\u907f\u514d\u7684\u5e38\u898b\u932f\u8aa4\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8acb\u52ff\u8981\u6c42 IRAS \u5728 DGT \u8868\u683c\u4e0a\u84cb\u7ae0 - \u9019\u4e26\u975e IRAS \u7684\u898f\u5b9a\u3002 <strong>\u76f8\u95dc\u689d\u6587<\/strong><\/li>\n\n\n\n<li>\u8acb\u52d9\u5fc5\u9644\u4e0a\u60a8\u7684\u65b0\u52a0\u5761 COR \u8b49\u660e <strong>\u5be6\u76ca\u64c1\u6709\u4eba<\/strong> \u72c0\u614b<\/li>\n\n\n\n<li>\u78ba\u4fdd\u60a8\u7684 COR \u8868\u683c\u8207 DGT \u8868\u683c\u7684\u8cc7\u8a0a\u76f8\u7b26\uff0c\u4ee5\u901a\u904e <strong>\u4e3b\u8981\u76ee\u7684\u6e2c\u8a66<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"permanent-establishment-pe-service-pe\"><strong>\u5e38\u8a2d\u6a5f\u69cb (PE) \u8207\u670d\u52d9\u6027\u5e38\u8a2d\u6a5f\u69cb<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-1024x536.jpg\" alt=\"\u5546\u4eba\u5728\u73bb\u7483\u4e0a\u5beb\u4e0b\u300c\u6210\u7acb\u516c\u53f8\u300d\uff0c\u4ee3\u8868\u516c\u53f8\u6210\u7acb\u548c\u8de8\u5883\u696d\u52d9\u8a2d\u7acb\u3002\" class=\"wp-image-39438\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/tax-treaties-permanent-establishment.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>A <strong>\u5e38\u8a2d\u6a5f\u69cb<\/strong> \u57fa\u672c\u4e0a\u662f\u4e00\u500b\u82b1\u4fcf\u7684 <strong>\u7a05<\/strong> \u662f\u6307 \u300c\u60a8\u5728\u53e6\u4e00\u500b\u570b\u5bb6\u505a\u4e86\u8db3\u5920\u591a\u7684\u696d\u52d9\uff0c\u4ee5\u81f3\u65bc\u4ed6\u5011\u4e5f\u60f3\u5c0d\u60a8\u5fb5\u7a05\u300d\u3002\u77ad\u89e3 PE \u898f\u5247\u6709\u52a9\u65bc\u60a8\u907f\u514d\u610f\u5916\u5730\u7522\u751f <strong>\u7a05<\/strong> \u5728\u60a8\u4e0d\u9700\u8981\u7684\u5730\u65b9\u5c65\u884c\u7fa9\u52d9\u3002<\/p>\n\n\n\n<p><strong>\u6839\u64da\u7a05\u52d9\u689d\u7d04\uff0c\u4ec0\u9ebc\u6703\u7522\u751f PE\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5546\u696d\u8ca1\u7522<\/strong>:\u6c38\u4e45\u6027\u7684\u8fa6\u516c\u5ba4\u3001\u5206\u516c\u53f8\u6216\u5de5\u5ee0<\/li>\n\n\n\n<li>\u5efa\u7bc9\u5c08\u6848\uff1a\u4e00\u822c\u800c\u8a00\uff0c\u5982\u679c\u6301\u7e8c\u6642\u9593\u8d85\u904e 6 \u500b\u6708<\/li>\n\n\n\n<li>\u9644\u5c6c\u4ee3\u7406\u4eba\uff1a\u5b9a\u671f\u4ee3\u8868\u60a8\u7c3d\u8a02\u5408\u7d04\u7684\u4eba<\/li>\n\n\n\n<li>\u670d\u52d9 PE\uff1a\u63d0\u4f9b <strong>\u5c08\u696d\u670d\u52d9<\/strong> \u6216 <strong>\u8aee\u8a62\u670d\u52d9<\/strong> \u5728\u4efb\u4f55 12 \u500b\u6708\u671f\u9593\u8d85\u904e 183 \u5929<\/li>\n<\/ul>\n\n\n\n<p>\u4ee5\u4e0b\u662f\u5be6\u7528\u7684\u5730\u65b9 <strong>\u5c08\u696d\u670d\u52d9<\/strong>.\u5047\u8a2d\u60a8\u7684\u65b0\u52a0\u5761\u79d1\u6280\u516c\u53f8\u6b63\u5728\u9032\u884c <strong>\u79d1\u7814\u5de5\u4f5c<\/strong> \u5728\u5370\u5c3c\u3002\u5982\u679c\u60a8\u7684\u5718\u968a\u5728\u90a3\u88e1\u5de5\u4f5c 8 \u500b\u6708\uff0c\u60a8\u5f88\u53ef\u80fd\u5df2\u7d93\u5efa\u7acb\u4e86\u4e00\u500b\u670d\u52d9 <strong>\u5e38\u8a2d\u6a5f\u69cb<\/strong>.\u9019\u610f\u5473\u8457\u5370\u5c3c\u53ef\u4ee5 <strong>\u7a05<\/strong> \u4e0b\u7684\u8a72\u9805\u76ee\u7684\u5229\u6f64 <strong>\u5370\u5c3c\u7a05<\/strong> \u898f\u5247\u3002<\/p>\n\n\n\n<p><strong>\u8de8\u5883\u5718\u968a\u7684\u98a8\u96aa\u6a19\u7c64\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9577\u671f\u5ba2\u6236\u59d4\u8058 <strong>\u8aee\u8a62\u670d\u52d9<\/strong><\/li>\n\n\n\n<li>\u64c1\u6709\u53ef\u4ee5\u7c3d\u7d04\u7684\u7576\u5730\u54e1\u5de5<\/li>\n\n\n\n<li>\u7dad\u6301\u5eab\u5b58\u6216 <strong>\u79d1\u5b78\u8a2d\u5099<\/strong> \u5728\u53e6\u4e00\u500b\u570b\u5bb6<\/li>\n\n\n\n<li>\u63d0\u4f9b <strong>\u670d\u52d9<\/strong> \u4e0d\u50c5\u662f\u5efa\u8b70<\/li>\n<\/ul>\n\n\n\n<p>\u95dc\u9375\u5728\u65bc\u63d0\u524d\u898f\u5283\u3002\u77ad\u89e3\u9019\u4e9b\u81e8\u754c\u503c\uff0c\u4e26\u64da\u6b64\u7d44\u7e54\u60a8\u7684\u71df\u904b\uff0c\u4ee5\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u640d\u5931\u3002 <strong>\u5fb5\u6536\u7684\u7a05\u9805<\/strong> \u900f\u904e\u5efa\u7acb <strong>\u5e38\u8a2d\u6a5f\u69cb<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"withholding-tax-wht-rate-table-treaty-vs-domestic\"><strong>\u9810\u6263\u7a05 (WHT) \u7a05\u7387\u8868 - \u5354\u5b9a\u8207\u570b\u5167\u7a05\u7387<\/strong><\/h2>\n\n\n\n<p>\u9019\u662f\u6a61\u81a0\u8207\u8def\u9762\u63a5\u89f8\u7684\u5730\u65b9\u3002\u9019\u4e9b\u662f\u5be6\u969b\u7684 <strong>\u7a05\u7387<\/strong> \u60a8\u5c07\u652f\u4ed8\u7684\u4e0d\u540c\u985e\u578b\u7684\u8de8\u5883 <strong>\u6536\u5165<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u6536\u5165\u985e\u578b<\/strong><\/td><td><strong>\u5370\u5c3c\u570b\u5167\u532f\u7387<\/strong><\/td><td><strong>\u7a05\u6536\u5354\u5b9a\u7a05\u7387<\/strong><\/td><td><strong>\u65b0\u52a0\u5761\u570b\u5167\u532f\u7387<\/strong><\/td><td><strong>\u7a05\u6536\u5354\u5b9a\u7a05\u7387<\/strong><\/td><\/tr><tr><td><strong>\u80a1\u5229<\/strong><\/td><td>20%<\/td><td>10% (&ge;25% \u6240\u6709\u6b0a)&lt;br&gt;15% (<strong>\u5176\u4ed6\u6848\u4f8b<\/strong>)<\/td><td>0%*<\/td><td>0%*<\/td><\/tr><tr><td><strong>\u5229\u606f<\/strong><\/td><td>20%<\/td><td>10%&lt;br&gt;0% (<strong>\u653f\u5e9c\u6a5f\u69cb<\/strong>)<\/td><td>15%**<\/td><td>10%<\/td><\/tr><tr><td><strong>\u7248\u7a05<\/strong> (<strong>\u5de5\u696d<\/strong>)<\/td><td>20%<\/td><td>10%<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td><strong>\u7248\u7a05<\/strong> (\u7248\u6b0a\/\u5c08\u5229)<\/td><td>20%<\/td><td>10%<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td><strong>\u7248\u7a05<\/strong> (\u8a2d\u5099\/\u6280\u8853)<\/td><td>20%<\/td><td>8%<\/td><td>10%<\/td><td>8%<\/td><\/tr><tr><td><strong>\u5206\u516c\u53f8\u5229\u5f97\u7a05<\/strong><\/td><td>20%<\/td><td>10%<\/td><td>\u4e0d\u9069\u7528<\/td><td>\u4e0d\u9069\u7528<\/td><\/tr><tr><td><strong>\u8cc7\u672c\u6536\u76ca<\/strong><\/td><td>\u8996\u60c5\u6cc1\u800c\u5b9a<\/td><td><strong>\u8c41\u514d<\/strong>\/** \u53d7**\u689d\u4ef6\u9650\u5236<\/td><td>0%***<\/td><td><strong>\u8c41\u514d<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>\u65b0\u52a0\u5761\u4e00\u822c\u4e0d\u65bd\u52a0 <\/em><strong><em>\u9810\u6263\u7a05<\/em><\/strong><em> \u652f\u4ed8\u7d66\u975e\u5c45\u6c11\u7684\u80a1\u606f <\/em>*\u65b0\u52a0\u5761\u7684 <strong>\u9810\u6263\u7a05<\/strong> \u95dc\u65bc <strong>\u8208\u8da3<\/strong> \u4e3b\u8981\u9069\u7528\u65bc\u67d0\u4e9b\u8b49\u5238 ***\u65b0\u52a0\u5761\u4e00\u822c\u4e0d\u5fb5\u7a05 <strong>\u8cc7\u672c\u6536\u76ca<\/strong> \u975e\u672c\u5730\u5c45\u6c11<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"special-categories\"><strong>\u7279\u6b8a\u985e\u5225\uff1a<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u79d1\u5b78\u8a2d\u5099<\/strong>:\u53ef\u80fd\u7b26\u5408\u4ee5\u4e0b\u8cc7\u683c <strong>\u514d\u7a05<\/strong> \u5728\u7279\u5b9a <strong>\u76f8\u95dc\u689d\u6587<\/strong><\/li>\n\n\n\n<li><strong>\u96fb\u8996\u6216\u96fb\u53f0\u5ee3\u64ad<\/strong> <strong>\u7248\u7a05<\/strong>:\u53d7\u9650\u65bc <strong>\u5de5\u696d<\/strong> \u5229\u7387<\/li>\n\n\n\n<li><strong>\u651d\u5f71\u96fb\u5f71<\/strong>:\u4e00\u822c\u8ab2\u7a05\u70ba <strong>\u7248\u7a05<\/strong> \u6309\u6a19\u6e96\u8cbb\u7528<\/li>\n\n\n\n<li><strong>\u653f\u5e9c\u50b5\u5238<\/strong>: <strong>\u5df2\u6536\u5229\u606f<\/strong> \u6709\u8cc7\u683c <strong>\u514d\u7a05<\/strong><\/li>\n\n\n\n<li><strong>\u8239\u8236\u904b\u4f5c<\/strong> \u65bc <strong>\u570b\u969b\u4ea4\u901a<\/strong>:\u4e00\u822c\u800c\u8a00 <strong>\u8c41\u514d<\/strong> \u5f9e <strong>\u7a05<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"key-eligibility-requirements\"><strong>\u4e3b\u8981\u8cc7\u683c\u8981\u6c42\uff1a<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5be6\u76ca\u64c1\u6709\u4eba<\/strong> \u6240\u6709 <strong>\u6536\u5165<\/strong> \u985e\u578b<\/li>\n\n\n\n<li><strong>\u4e3b\u8981\u76ee\u7684\u6e2c\u8a66<\/strong>:\u5b89\u6392\u4e0d\u80fd\u6709 <strong>\u7a05<\/strong> \u4ee5\u907f\u514d\u70ba\u4e3b\u8981\u76ee\u7684<\/li>\n\n\n\n<li>\u5be6\u8cea\u9700\u6c42\uff1a\u60a8\u9700\u8981\u5728\u4ee5\u4e0b\u5730\u9ede\u6709\u5be6\u969b\u7684\u696d\u52d9\u904b\u4f5c <strong>\u5c0a\u91cd<\/strong> \u5230 <strong>\u6536\u5165<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"anti-abuse-substance-principal-purpose-test\"><strong>\u53cd\u6feb\u7528\u8207\u7269\u8cea\uff08\u4e3b\u8981\u76ee\u7684\u6e2c\u8a66\uff09<\/strong><\/h2>\n\n\n\n<p>\u7684 <strong>\u7a05\u7d04<\/strong> \u798f\u5229\u4e0d\u662f\u81ea\u52d5\u7522\u751f\u7684 - \u60a8\u9700\u8981\u8b49\u660e\u60a8\u61c9\u5f97\u7684\u798f\u5229\u3002\u53cd\u6feb\u7528\u898f\u5247\u963b\u6b62\u4eba\u5011\u70ba\u4e86\u7372\u5f97\u8f03\u4f4e\u7684\u798f\u5229\u800c\u88fd\u9020\u4eba\u70ba\u7684\u7d50\u69cb\u3002 <strong>\u7a05\u7387<\/strong> \u4e26\u907f\u514d <strong>\u907f\u7a05<\/strong> \u6307\u63a7\uff1a<\/p>\n\n\n\n<p><strong>\u4e3b\u8981\u76ee\u7684\u6e2c\u8a66 (PPT)\uff1a<\/strong> \u9019\u662f\u6700\u5927\u7684\u554f\u984c\u3002\u5982\u679c\u7372\u5f97 <strong>\u7a05\u7d04<\/strong> \u798f\u5229\u662f <strong>\u4e3b\u8981\u76ee\u7684<\/strong> \u5c0d\u65bc\u60a8\u7684\u4f01\u696d\u7d50\u69cb\uff0c\u60a8\u53ef\u80fd\u6703\u88ab\u62d2\u7d55\u3002\u60a8\u53ef\u80fd\u6703\u88ab\u62d2\u7d55\u3002 <strong>\u4e3b\u7ba1\u6a5f\u95dc<\/strong> \u6703\u770b <strong>\u76f8\u95dc\u4e8b\u5be6\u3001<\/strong> \u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7d50\u69cb\u7684\u5546\u696d\u7406\u7531<\/li>\n\n\n\n<li>\u8a72\u7d50\u69cb\u662f\u5426\u6703\u5728\u6c92\u6709 <strong>\u7a05<\/strong> \u798f\u5229<\/li>\n\n\n\n<li>\u5728\u689d\u7d04\u570b\u7684\u696d\u52d9\u5be6\u8cea<\/li>\n<\/ul>\n\n\n\n<p><strong>\u53d7\u76ca\u6240\u6709\u4eba\u8981\u6c42\uff1a<\/strong> \u60a8\u5fc5\u9808\u662f <strong>\u6536\u5165<\/strong>.\u5982\u679c\u60a8\u53ea\u662f\u6536\u53d6\u80a1\u5229\u4f86\u8f49\u7d66\u5225\u4eba\uff0c\u60a8\u53ef\u80fd\u4e0d\u662f <strong>\u5be6\u76ca\u64c1\u6709\u4eba<\/strong> \u5728\u4e0b <strong>\u7a05\u7d04<\/strong> <strong>\u689d\u6b3e<\/strong>.<\/p>\n\n\n\n<p><strong>\u5be6\u8cea\u8981\u6c42 - \u7a05\u52d9\u7576\u5c40\u5e0c\u671b\u770b\u5230\u7684\u5167\u5bb9\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u771f\u6b63\u7684\u696d\u52d9\u904b\u4f5c\u548c\u6d3b\u52d5<\/li>\n\n\n\n<li>\u7576\u5730\u7ba1\u7406\u968e\u5c64\u6b63\u5728\u9032\u884c\u5be6\u969b\u6c7a\u7b56<\/li>\n\n\n\n<li>\u54e1\u5de5\u57f7\u884c\u6709\u610f\u7fa9\u7684\u5de5\u4f5c <strong>\u79d1\u7814\u5de5\u4f5c<\/strong> \u6216 <strong>\u670d\u52d9<\/strong><\/li>\n\n\n\n<li>\u5be6\u9ad4\u5b58\u5728\uff0c\u4f8b\u5982\u8fa6\u516c\u5ba4\u6216 <strong>\u79d1\u5b78\u8a2d\u5099<\/strong><\/li>\n\n\n\n<li>\u7368\u7acb\u6c7a\u7b56\u6b0a<\/li>\n<\/ul>\n\n\n\n<p><strong>\u89f8\u767c\u62d2\u7d55\u7d66\u4ed8\u7684\u7d05\u65d7\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7a7a\u6bbc\u516c\u53f8\u6c92\u6709 <strong>\u985e\u4f3c\u64cd\u4f5c<\/strong> \u6216\u7269\u8cea<\/li>\n\n\n\n<li>\u73fe\u6709\u7684\u7d50\u69cb\u53ea\u662f\u70ba\u4e86\u6e1b\u5c11 <strong>\u5fb5\u6536\u7684\u7a05\u9805<\/strong><\/li>\n\n\n\n<li>\u7f3a\u4e4f\u5546\u696d\u7406\u64da\u4e4b\u5916 <strong>\u7a05<\/strong> <strong>\u6548\u76ca<\/strong><\/li>\n\n\n\n<li>\u7121\u5be6\u969b <strong>\u670d\u52d9<\/strong> \u689d\u7d04\u570b\u898f\u5b9a<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"step-by-step-claiming-benefits-both-directions\"><strong>\u9010\u6b65\u9032\u884c\uff1a\u7533\u9818\u798f\u5229\uff08\u96d9\u5411\uff09<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-1024x536.jpg\" alt=\"\u5206\u6b65\u8cc7\u8a0a\u5716\u8868\u986f\u793a\u65b0\u52a0\u5761\u5c45\u6c11\u5982\u4f55\u5c31\u5370\u5c3c\u6536\u5165\u7533\u8acb\u7a05\u6536\u5354\u5b9a\u512a\u60e0\u3002\" class=\"wp-image-39439\" srcset=\"https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-1024x536.jpg 1024w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-64x33.jpg 64w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-300x157.jpg 300w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-768x402.jpg 768w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-18x9.jpg 18w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties-600x314.jpg 600w, https:\/\/visa-indonesia.com\/wp-content\/uploads\/file-indonesia-singapore-tax-treaties.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"receiving-income-from-indonesia-youre-in-singapore\"><strong>\u5f9e\u5370\u5c3c\u6536\u53d6\u6536\u5165\uff08\u60a8\u8eab\u5728\u65b0\u52a0\u5761\uff09<\/strong><\/h3>\n\n\n\n<p><strong>\u6b65\u9a5f 1\uff1a\u6aa2\u67e5\u60a8\u7684\u8cc7\u683c<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u78ba\u8a8d\u60a8\u662f\u65b0\u52a0\u5761\u4eba <strong>\u7a05<\/strong> \u5c45\u6c11<\/li>\n\n\n\n<li>\u9a57\u8b49 <strong>\u6536\u5165<\/strong> \u985e\u578b\u7b26\u5408 <strong>\u7a05\u7d04<\/strong> \u798f\u5229<\/li>\n\n\n\n<li>\u6aa2\u67e5\u9069\u7528\u7684 <strong>\u7a05\u7d04<\/strong> <strong>\u7a05\u7387<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u6b65\u9a5f 2\uff1a\u6e96\u5099\u60a8\u7684\u6587\u4ef6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5f9e IRAS \u53d6\u5f97\u60a8\u7684\u65b0\u52a0\u5761\u5c45\u7559\u8b49\u66f8<\/li>\n\n\n\n<li>\u6709 <strong>\u5370\u5c3c\u7d0d\u7a05\u4eba<\/strong> \u6e96\u5099 DGT-1 \u6216 DGT-2 \u8868\u683c<\/li>\n\n\n\n<li>\u63d0\u4f9b\u8b49\u64da\u8b49\u660e <strong>\u5be6\u76ca\u64c1\u6709\u4eba<\/strong> \u72c0\u614b<\/li>\n\n\n\n<li>\u9069\u7528\u65bc <strong>\u7248\u7a05<\/strong>:\u6307\u5b9a\u662f\u5426 <strong>\u5de5\u696d\u3001\u5546\u696d\u6216\u79d1\u5b78<\/strong> \u4f7f\u7528<\/li>\n<\/ul>\n\n\n\n<p><strong>\u6b65\u9a5f 3\uff1a\u4ed8\u6b3e\u524d\u63d0\u4ea4<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5370\u5c3c <strong>\u9810\u6263<\/strong> \u4ee3\u7406\u5fc5\u9808\u5728\u4ed8\u6b3e\u524d\u53d6\u5f97\u8868\u683c<\/li>\n\n\n\n<li>\u78ba\u4fdd <strong>\u6bdb\u984d<\/strong> \u8a08\u7b97\u6b63\u78ba<\/li>\n\n\n\n<li>\u4fdd\u7559\u526f\u672c\u4ee5\u4f9b <strong>\u4e3b\u7ba1\u6a5f\u95dc<\/strong> \u5982\u7d93\u5be9\u6838<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"receiving-income-from-singapore-youre-in-indonesia\"><strong>\u5f9e\u65b0\u52a0\u5761\u6536\u53d6\u6536\u5165 (\u60a8\u5728\u5370\u5c3c)<\/strong><\/h3>\n\n\n\n<p><strong>\u6b65\u9a5f 1\uff1a\u78ba\u8a8d\u7a05\u6536\u5354\u5b9a\u8cc7\u683c<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9a57\u8b49\u60a8\u662f <strong>\u5370\u5c3c\u7a05<\/strong> \u5c45\u6c11<\/li>\n\n\n\n<li>\u6aa2\u67e5\u662f\u5426 <strong>\u6536\u5165<\/strong> \u7b26\u5408\u8cc7\u683c\u4ee5\u53ca <strong>\u7a05\u7387<\/strong> \u9069\u7528<\/li>\n\n\n\n<li>\u6536\u96c6\u8b49\u64da <strong>\u5be6\u76ca\u64c1\u6709\u4eba<\/strong> \u72c0\u614b<\/li>\n<\/ul>\n\n\n\n<p><strong>\u6b65\u9a5f 2\uff1a\u63d0\u4f9b\u6587\u4ef6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5c07\u60a8\u7684\u5370\u5c3c\u5c45\u4f4f\u8b49\u660e\u4ea4\u7d66\u65b0\u52a0\u5761\u4ed8\u6b3e\u4eba<\/li>\n\n\n\n<li>\u9075\u5faa IRAS \u7684 DTA \u5bec\u514d\u7a0b\u5e8f\uff0c\u4ee5\u4fbf <strong>\u9810\u6263\u7a05<\/strong> \u6e1b\u5c11<\/li>\n\n\n\n<li>\u9069\u7528\u65bc <strong>\u8cc7\u672c\u6536\u76ca<\/strong>:\u78ba\u5b9a\u662f\u5426 <strong>\u8c41\u514d<\/strong> \u6839\u636e\u6761\u7ea6 <strong>\u689d\u6b3e<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"worked-examples-crystal-clear-scenarios\"><strong>\u5de5\u4f5c\u7bc4\u4f8b (\u6e05\u6670\u7684\u60c5\u5883)<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-1-industrial-software-royalty-from-indonesia-to-a-singapore-company\"><strong>\u7bc4\u4f8b 1\uff1a\u5370\u5c3c\u5411\u65b0\u52a0\u5761\u516c\u53f8\u652f\u4ed8\u5de5\u696d\u8edf\u9ad4\u7248\u6b0a\u8cbb<\/strong><\/h3>\n\n\n\n<p><strong>\u8a2d\u5b9a\uff1a<\/strong> \u60a8\u7684\u65b0\u52a0\u5761\u8edf\u9ad4\u516c\u53f8\u6388\u6b0a <strong>\u5de5\u696d<\/strong> \u4ee5\u6bcf\u5e74 $500,000 \u7684\u50f9\u683c\u5411\u4e00\u5bb6\u5370\u5c3c\u88fd\u9020\u5546\u63d0\u4f9b\u6280\u8853\u3002<\/p>\n\n\n\n<p><strong>\u6c92\u6709\u7a05\u52d9\u689d\u7d04 (\u5370\u5c3c\u7a05\u52d9\u570b\u5167\u6cd5\u7a05\u7387)\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u9810\u6263\u7a05<\/strong>:$500,000 \u00d7 20% = $100,000<\/li>\n\n\n\n<li>\u6536\u5230\u7684\u6de8\u984d$400,000<\/li>\n<\/ul>\n\n\n\n<p><strong>\u5177\u6709\u7a05\u52d9\u689d\u7d04\u512a\u60e0\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5de5\u696d\u5546\u696d<\/strong> <strong>\u7687\u5ba4<\/strong> <strong>\u7a05\u7387<\/strong>: 10%<\/li>\n\n\n\n<li><strong>\u9810\u6263\u7a05<\/strong>:$500,000 \u00d7 10% = $50,000<\/li>\n\n\n\n<li>\u6536\u5230\u7684\u6de8\u984d\uff1a$450,000<\/li>\n\n\n\n<li><strong>\u60a8\u7684\u5b58\u6b3e$50,000<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u6587\u4ef6\u6d41\u7a0b\uff1a<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5efa\u7acb <strong>\u5be6\u76ca\u64c1\u6709\u4eba<\/strong> \u72c0\u614b<\/li>\n\n\n\n<li>\u5f9e IRAS \u53d6\u5f97\u65b0\u52a0\u5761 COR<\/li>\n\n\n\n<li>\u5370\u5c3c\u8a31\u53ef\u8b49\u6301\u6709\u4eba\u6e96\u5099 DGT-1 \u8868\u683c<\/li>\n\n\n\n<li>\u6307\u5b9a <strong>\u5de5\u5546\u696d<\/strong> \u6027\u8cea <strong>\u7248\u7a05<\/strong><\/li>\n\n\n\n<li><strong>\u5370\u5c3c\u7a05<\/strong> \u7576\u5c40\u61c9\u7528 10% <strong>\u7a05\u7387<\/strong><\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-2-interest-paid-to-singapore-government-institution\"><strong>\u7bc4\u4f8b 2\uff1a\u652f\u4ed8\u7d66\u65b0\u52a0\u5761\u653f\u5e9c\u6a5f\u69cb\u7684\u5229\u606f<\/strong><\/h3>\n\n\n\n<p><strong>\u8a2d\u5b9a\uff1a<\/strong> \u5370\u5c3c <strong>\u63a1\u7926\u696d<\/strong> \u8a72\u516c\u53f8\u5f9e <strong>\u5370\u5c3c\u9280\u884c<\/strong> \u65b0\u52a0\u5761\u5206\u516c\u53f8\u4f4d\u65bc 8% <strong>\u8208\u8da3<\/strong> \u6bcf\u5e74\u3002<\/p>\n\n\n\n<p><strong>\u6c92\u6709\u7a05\u52d9\u689d\u7d04\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5e74\u5ea6 <strong>\u8208\u8da3<\/strong>: $160,000<\/li>\n\n\n\n<li><strong>\u5370\u5c3c\u7a05<\/strong> <strong>\u9810\u6263<\/strong>:$160,000 \u00d7 20% = $32,000<\/li>\n\n\n\n<li><strong>\u5df2\u6536\u5229\u606f<\/strong>: $128,000<\/li>\n<\/ul>\n\n\n\n<p><strong>\u8207\u7a05\u52d9\u689d\u7d04 (\u653f\u5e9c\u8c41\u514d)\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u9810\u6263\u7a05\u7387<\/strong>:0% (\u9069\u7528\u65bc\u5408\u683c <strong>\u653f\u5e9c\u6a5f\u69cb<\/strong>)<\/li>\n\n\n\n<li><strong>\u5df2\u6536\u5229\u606f<\/strong>: $160,000<\/li>\n\n\n\n<li><strong>\u60a8\u7bc0\u7701\u7684\u7a05\u91d1$32,000<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u6240\u9700\u6587\u4ef6\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8b49\u660e <strong>\u653f\u5e9c<\/strong> \u5be6\u9ad4\u72c0\u614b<\/li>\n\n\n\n<li>\u986f\u793a\u4ee5\u4e0b\u8cc7\u683c\u7684\u8b49\u66f8 <strong>\u514d\u7a05<\/strong><\/li>\n\n\n\n<li>\u5411\u4e0b\u5217\u55ae\u4f4d\u63d0\u4ea4\u9069\u7576\u7684 DGT \u8868\u683c <strong>\u5370\u5c3c\u7a05<\/strong> \u6a5f\u95dc<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-3-branch-profit-tax-on-after-tax-profits\"><strong>\u7bc4\u4f8b 3\uff1a\u7a05\u5f8c\u5229\u6f64\u7684\u5206\u516c\u53f8\u5229\u5f97\u7a05<\/strong><\/h3>\n\n\n\n<p><strong>\u8a2d\u5b9a\uff1a<\/strong> \u60a8\u7684\u65b0\u52a0\u5761\u516c\u53f8\u7684\u5370\u5c3c\u5206\u516c\u53f8\u8cfa\u53d6\u4e86 $1 \u767e\u842c\u7684\u5229\u6f64\uff0c\u4e26\u5e0c\u671b\u532f\u51fa <strong>\u7a05\u5f8c\u5229\u6f64<\/strong> \u56de\u5230\u65b0\u52a0\u5761\u3002<\/p>\n\n\n\n<p><strong>\u6839\u64da\u570b\u5167\u6cd5\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5206\u516c\u53f8\u5229\u5f97\u7a05<\/strong>:$1,000,000 \u00d7 15% = $150,000<\/li>\n\n\n\n<li>\u53ef\u532f\u51fa\u6de8\u984d <strong>\u7a05\u5f8c\u5229\u6f64<\/strong>: $850,000<\/li>\n<\/ul>\n\n\n\n<p><strong>\u6839\u64da\u65b0\u7684\u7a05\u52d9\u689d\u7d04\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5206\u516c\u53f8\u5229\u5f97\u7a05\u7387<\/strong>:$1,000,000 \u00d7 10% = $100,000<\/li>\n\n\n\n<li>\u53ef\u532f\u51fa\u6de8\u984d <strong>\u7a05\u5f8c\u5229\u6f64<\/strong>: $900,000<\/li>\n\n\n\n<li><strong>\u60a8\u7bc0\u7701\u7684\u7a05\u91d1$50,000<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-4-capital-gains-on-shares-traded\"><strong>\u7bc4\u4f8b 4\uff1a\u8cb7\u8ce3\u80a1\u7968\u7684\u8cc7\u672c\u6536\u76ca<\/strong><\/h3>\n\n\n\n<p><strong>\u8a2d\u5b9a\uff1a<\/strong> \u60a8\u7684\u65b0\u52a0\u5761\u6295\u8cc7\u516c\u53f8\u92b7\u552e <strong>\u4ea4\u6613\u80a1\u4efd<\/strong> \u5728\u96c5\u52a0\u9054\u8b49\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\uff0c\u5be6\u73fe $300,000 <strong>\u6240\u5f97\u6536\u76ca<\/strong> \u92b7\u552e\u6240\u5f97\u3002<\/p>\n\n\n\n<p><strong>\u6839\u64da\u7a05\u52d9\u689d\u7d04\u9032\u884c\u5206\u6790\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8cc7\u672c\u6536\u76ca<\/strong> \u5f9e <strong>\u4ea4\u6613\u80a1\u4efd<\/strong> \u5728\u8a8d\u53ef\u4ea4\u6613\u6240<\/li>\n\n\n\n<li>\u4e00\u822c\u800c\u8a00 <strong>\u8c41\u514d<\/strong> \u5728\u4e0b <strong>\u7a05\u7d04<\/strong> <strong>\u689d\u6b3e<\/strong><\/li>\n\n\n\n<li><strong>\u5370\u5c3c\u7a05<\/strong>:$0 (vs. \u96fb\u4f4d <strong>\u56fd\u5185\u6cd5<\/strong> <strong>\u5fb5\u6536\u7684\u7a05\u9805<\/strong>)<\/li>\n\n\n\n<li>\u60a8\u7684 <strong>\u6548\u76ca<\/strong>:\u5b8c\u6574 <strong>\u6210\u679c<\/strong> \u4fdd\u7559\u7684<\/li>\n<\/ul>\n\n\n\n<p><strong>\u4e3b\u8981\u8981\u6c42\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u80a1\u4efd<\/strong> \u5fc5\u9808 <strong>\u4ea4\u6613<\/strong> \u5728\u8a8d\u53ef\u4ea4\u6613\u6240<\/li>\n\n\n\n<li><strong>\u5be6\u76ca\u64c1\u6709\u4eba<\/strong> \u5fc5\u9808\u70ba\u689d\u7d04\u5c45\u6c11<\/li>\n\n\n\n<li><strong>\u4e3b\u8981\u76ee\u7684\u6e2c\u8a66<\/strong> \u5fc5\u9808\u6eff\u8db3<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u5370\u5c3c\u8207\u65b0\u52a0\u5761\u7684\u7a05\u52d9\u689d\u7d04\u5df2\u7d93\u904e\u4fee\u8a02\uff0c\u5305\u62ec\u8f03\u4f4e\u7684\u7a05\u7387\u3001\u65b0\u7684 PE 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