{"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%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e4%b8%8e%e6%96%b0%e5%8a%a0%e5%9d%a1%e7%a8%8e%e5%8a%a1%e6%9d%a1%e7%ba%a6","status":"publish","type":"post","link":"https:\/\/visa-indonesia.com\/zh_cn\/visas-and-regulations\/indonesia-singapore-tax-treaty\/","title":{"rendered":"\u5370\u5c3c-\u65b0\u52a0\u5761\u7a0e\u52a1\u6761\u7ea6\uff1a\u907f\u514d\u53cc\u91cd\u5f81\u7a0e"},"content":{"rendered":"<p>\u5370\u5c3c-\u65b0\u52a0\u5761\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u300b\uff08DTA\uff09\u662f\u9632\u6b62\u540c\u4e00\u6536\u5165\u88ab\u91cd\u590d\u5f81\u7a0e\u7684\u4e3b\u8981\u89c4\u5219\uff0c\u89c4\u5b9a\u4e86\u54ea\u4e2a\u56fd\u5bb6\u53ef\u4ee5\u5bf9\u54ea\u4e9b\u6536\u5165\u5f81\u7a0e\u3002\u8be5\u534f\u5b9a\u4e8e 2020 \u5e74 2 \u6708 4 \u65e5\u66f4\u65b0\u5e76\u7b7e\u7f72\uff0c2021 \u5e74 7 \u6708 23 \u65e5\u751f\u6548\uff0c\u4e00\u822c\u81ea 2022 \u5e74 1 \u6708 1 \u65e5\u8d77\u9002\u7528\u3002&nbsp;<\/p>\n\n\n\n<p>\u53e6\u5916\uff0c\u67d0\u4e9b BEPS \u591a\u8fb9\u6587\u4e66 (MLI) \u6761\u6b3e\u5f00\u59cb\u63d0\u524d\u9002\u7528\uff082020 \u5e74 12 \u6708 26 \u65e5\uff09\u3002\u4eca\u5929\u7684\u53cd\u6ee5\u7528\u62a4\u680f\u5df2\u901a\u8fc7\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5\uff08\u7b2c 28 \u6761\uff09\u7eb3\u5165\u66f4\u65b0\u540e\u7684 DTA \u672c\u8eab\uff0c\u56e0\u6b64\u5b9e\u8d28\u5185\u5bb9\u975e\u5e38\u91cd\u8981\u3002<\/p>\n\n\n\n<p>\u5bf9\u7eb3\u7a0e\u4eba\u800c\u8a00\u6709\u54ea\u4e9b\u53d8\u5316\uff1f\u4fee\u8ba2\u7248\u66f4\u65b0\u4e86\u9884\u6263\u7a0e\u7ed3\u679c\uff0c\u660e\u786e\u4e86\u7279\u5b9a\u653f\u5e9c\u76f8\u5173\u60c5\u51b5\u4e0b\u7684\u8d44\u672c\u6536\u76ca\u548c\u5229\u606f\u8c41\u514d\uff0c\u5e76\u5237\u65b0\u4e86\u5e38\u8bbe\u673a\u6784\u89c4\u5219\uff0c\u5305\u62ec\u4efb\u4f55 12 \u4e2a\u6708\u5185 90 \u5929\u7684\u670d\u52a1\u4e1a PE \u95e8\u69db\u3002\u5bf9\u4e8e\u5c45\u4f4f\u5730\u5e73\u5c40\uff0c\u516c\u53f8\u4e0d\u518d\u4f9d\u8d56\u4e8e\u81ea\u52a8\u7684 \"\u6709\u6548\u7ba1\u7406\u5730\"\uff1b\u53d6\u800c\u4ee3\u4e4b\u7684\u662f\uff0c\u901a\u8fc7\u5f53\u5c40\u4e4b\u95f4\u7684\u76f8\u4e92\u534f\u8bae\u89e3\u51b3\u6848\u4ef6\u3002<\/p>\n\n\n\n<p>\u8981\u5728\u5370\u5c3c\u5b9e\u9645\u7533\u8bf7\u51cf\u514d\uff0c\u8bf7\u653e\u5f03\u65e7\u7684 DGT-1\/DGT-2\uff1a\u4f7f\u7528\u5355\u4e00\u7684 DGT \u8868\u683c\u548c\u65b0\u52a0\u5761\u7684\u5c45\u4f4f\u8bc1\u660e (CoR)\u3002\u672c\u6307\u5357\u5c06\u5411\u60a8\u4ecb\u7ecd\u7533\u8bf7\u8d44\u683c\u3001\u7a0e\u7387\u3001\u6587\u4e66\u5de5\u4f5c\u548c\u5b9e\u9645\u6848\u4f8b\uff0c\u4ee5\u4fbf\u60a8\u6b63\u786e\u3001\u81ea\u4fe1\u5730\u7533\u8bf7\u6761\u7ea6\u3002<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>\u76ee\u5f55<\/h2><nav><ul><li><a href=\"#whats-new-vs-old-treaty-timeline-key-changes\">\u65b0\u4e0e\u65e7\uff1a\u6761\u7ea6\u300b\u65f6\u95f4\u8868\u548c\u4e3b\u8981\u53d8\u5316<\/a><\/li><li><a href=\"#scope-at-a-glance\">\u8303\u56f4\u4e00\u89c8<\/a><\/li><li><a href=\"#residency-rules-certificates-how-to-qualify\">\u5c45\u7559\u89c4\u5219\u548c\u8bc1\u4e66\uff08\u5982\u4f55\u83b7\u5f97\u8d44\u683c\uff09<\/a><ul><li><a href=\"#documents-you-must-have\">\u5fc5\u987b\u5177\u5907\u7684\u6587\u4ef6<\/a><ul><li><a href=\"#singapore-certificate-of-residence-cor\">\u65b0\u52a0\u5761\u5c45\u4f4f\u8bc1\u660e\uff08COR\uff09<\/a><\/li><li><a href=\"#indonesia-dgt-1-dgt-2-forms\">\u5370\u5ea6\u5c3c\u897f\u4e9a DGT-1\/DGT-2 \u8868\u683c<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#permanent-establishment-pe-service-pe\">\u5e38\u8bbe\u673a\u6784\uff08PE\uff09\u548c\u670d\u52a1\u673a\u6784\uff08PE<\/a><\/li><li><a href=\"#withholding-tax-wht-rate-table-treaty-vs-domestic\">\u9884\u6263\u7a0e\uff08WHT\uff09\u7a0e\u7387\u8868 - \u6761\u7ea6\u7a0e\u4e0e\u56fd\u5185\u7a0e<\/a><ul><li><a href=\"#special-categories\">\u7279\u6b8a\u7c7b\u522b\uff1a<\/a><\/li><li><a href=\"#key-eligibility-requirements\">\u4e3b\u8981\u8d44\u683c\u8981\u6c42\uff1a<\/a><\/li><\/ul><\/li><li><a href=\"#anti-abuse-substance-principal-purpose-test\">\u53cd\u6ee5\u7528\u4e0e\u7269\u8d28\uff08\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5\uff09<\/a><\/li><li><a href=\"#step-by-step-claiming-benefits-both-directions\">\u9010\u6b65\u8fdb\u884c\uff1a\u7533\u8bf7\u798f\u5229\uff08\u53cc\u5411\uff09<\/a><ul><li><a href=\"#receiving-income-from-indonesia-youre-in-singapore\">\u4ece\u5370\u5ea6\u5c3c\u897f\u4e9a\u83b7\u5f97\u6536\u5165\uff08\u60a8\u5728\u65b0\u52a0\u5761\uff09<\/a><\/li><li><a href=\"#receiving-income-from-singapore-youre-in-indonesia\">\u4ece\u65b0\u52a0\u5761\u83b7\u5f97\u6536\u5165\uff08\u60a8\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\uff09<\/a><\/li><\/ul><\/li><li><a href=\"#worked-examples-crystal-clear-scenarios\">\u5de5\u4f5c\u793a\u4f8b\uff08\u6e05\u6670\u660e\u4e86\u7684\u573a\u666f\uff09<\/a><ul><li><a href=\"#example-1-industrial-software-royalty-from-indonesia-to-a-singapore-company\">\u4f8b 1\uff1a\u5370\u5ea6\u5c3c\u897f\u4e9a\u5411\u65b0\u52a0\u5761\u516c\u53f8\u652f\u4ed8\u5de5\u4e1a\u8f6f\u4ef6\u4f7f\u7528\u8d39<\/a><\/li><li><a href=\"#example-2-interest-paid-to-singapore-government-institution\">\u4f8b 2\uff1a\u652f\u4ed8\u7ed9\u65b0\u52a0\u5761\u653f\u5e9c\u673a\u6784\u7684\u5229\u606f<\/a><\/li><li><a href=\"#example-3-branch-profit-tax-on-after-tax-profits\">\u4f8b 3\uff1a\u5bf9\u7a0e\u540e\u5229\u6da6\u5f81\u6536\u5206\u652f\u673a\u6784\u5229\u6da6\u7a0e<\/a><\/li><li><a href=\"#example-4-capital-gains-on-shares-traded\">\u4f8b 4\uff1a\u80a1\u7968\u4ea4\u6613\u7684\u8d44\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\u4e0e\u65e7\uff1a\u6761\u7ea6\u300b\u65f6\u95f4\u8868\u548c\u4e3b\u8981\u53d8\u5316<\/strong><\/h2>\n\n\n\n<p>\u8ba9\u6211\u4eec\u628a\u65f6\u95f4\u5012\u56de\u53bb\u3002\u6700\u521d\u7684 <strong>\u5370\u5ea6\u5c3c\u897f\u4e9a \u65b0\u52a0\u5761<\/strong> DTA \u65e9\u5728 1990-1992 \u5e74\u5c31\u5f00\u59cb\u4f7f\u7528\uff0c\u4f46\u5bf9\u4e8e\u73b0\u4ee3\u4eba\u6765\u8bf4\uff0c\u5b83\u5df2\u7ecf\u975e\u5e38\u8fc7\u65f6\u4e86\u3002 <strong>\u4e13\u4e1a\u670d\u52a1<\/strong> \u548c\u6570\u5b57\u7ecf\u6d4e\u7684\u9700\u6c42\u3002\u5feb\u8fdb\u81f3 <strong>2020 \u5e74 2 \u6708 4 \u65e5<\/strong> - \u8fd9\u65f6 <strong>\u56fd\u5bb6<\/strong> \u7b7e\u7f72\u4e86\u5149\u4eae <strong>\u66f4\u65b0\u7684\u7a0e\u52a1\u6761\u7ea6<\/strong>.<\/p>\n\n\n\n<p>\u4f46\u95ee\u9898\u662f <strong>\u7a0e\u6536\u534f\u5b9a<\/strong> \u534f\u8bae\uff1a\u7b7e\u7f72\u53ea\u662f\u7b2c\u4e00\u6b65\u3002\u771f\u6b63\u7684\u5947\u8ff9\u53d1\u751f\u5728\u534f\u8bae\u771f\u6b63\u751f\u6548\u4e4b\u65f6\u3002\u8fd9 <strong>\u65b0\u7a0e\u6536\u534f\u5b9a<\/strong> \u5728\u53cc\u65b9 <strong>\u56fd\u5bb6<\/strong> \u5df2\u5b8c\u6210\u6279\u51c6\u7a0b\u5e8f\u3002\u751f\u6548\u65e5\u671f\u6839\u636e\u4e0d\u540c\u7c7b\u578b\u7684 <strong>\u7a0e\u6b3e<\/strong> \u4f46\u5927\u591a\u6570\u4f01\u4e1a\u5728 2021 \u5e74\u5c31\u5f00\u59cb\u53d7\u76ca\u3002<\/p>\n\n\n\n<p><strong>\u6709\u4ec0\u4e48\u53d8\u5316\uff1f\u4e3b\u8981\u6539\u8fdb\u5305\u62ec<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7248\u7a0e<\/strong> \u8d39\u7387\u964d\u81f3 10% \u6216 8%\uff08\u4f4e\u4e8e\u8f83\u9ad8\u7684 <strong>\u56fd\u5185\u6cd5<\/strong> \u8d39\u7387)<\/li>\n\n\n\n<li><strong>\u5206\u90e8\u5229\u6da6\u7a0e\u7387<\/strong> \u4e0a\u9650\u4e3a 10%<\/li>\n\n\n\n<li>\u66f4\u667a\u80fd\u7684\u5c45\u4f4f\u5730\u51b3\u80dc\u89c4\u5219 <strong>\u5e38\u9a7b\u673a\u6784<\/strong> \u5224\u5b9a<\/li>\n\n\n\n<li>\u53cd\u6ee5\u7528\u63aa\u65bd\uff0c\u5305\u62ec <strong>\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5\u3001<\/strong> \u4fdd\u62a4\u5408\u6cd5\u4f01\u4e1a\uff0c\u540c\u65f6\u963b\u6b62 <strong>\u907f\u7a0e<\/strong><\/li>\n\n\n\n<li>\u589e\u5f3a\u578b <strong>\u76f8\u5173\u89c4\u5b9a<\/strong> \u5bf9\u4e8e <strong>\u79d1\u5b66\u4eea\u5668<\/strong> \u548c <strong>\u5546\u4e1a\u6216\u79d1\u5b66\u8bbe\u5907<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u8fd9\u5c31\u597d\u6bd4\u4ece\u8001\u5f0f\u7ffb\u76d6\u624b\u673a\u5347\u7ea7\u5230\u667a\u80fd\u624b\u673a\u3002\u76f8\u540c\u7684\u57fa\u672c\u529f\u80fd\u662f\u9632\u6b62 <strong>\u53cc\u91cd\u5f81\u7a0e<\/strong>\u4f46\u66f4\u590d\u6742\uff0c\u66f4\u65b9\u4fbf\u7528\u6237\u4f7f\u7528\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"scope-at-a-glance\"><strong>\u8303\u56f4\u4e00\u89c8<\/strong><\/h2>\n\n\n\n<p>\u8fd9 <strong>\u7a0e\u6536\u534f\u5b9a<\/strong> \u6db5\u76d6\u4e86\u5f71\u54cd\u8de8\u5883\u4e1a\u52a1\u7684\u4e3b\u8981\u7a0e\u79cd\u3002\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\uff0c\u6211\u4eec\u8ba8\u8bba\u7684\u662f <strong>\u5370\u5c3c\u7a0e<\/strong> \u5173\u4e8e <strong>\u6240\u5f97\u7a0e<\/strong> \u548c\u4e2a\u4eba <strong>\u6536\u5165<\/strong> \u7a0e\u3002\u5728\u65b0\u52a0\u5761\u3001 <strong>\u65b0\u52a0\u5761 <\/strong>\u4f01\u4e1a\u548c\u4e2a\u4eba <strong>\u6536\u5165<\/strong> \u7a0e\u6536\u53d7\u6761\u7ea6\u4fdd\u62a4\u3002<\/p>\n\n\n\n<p><strong>\u8c01\u80fd\u4eab\u53d7\u8fd9\u4e9b\u798f\u5229\uff1f<\/strong> \u53ea\u6709\u4e24\u4e2a\u56fd\u5bb6\u7684\u5c45\u6c11\u624d\u80fd\u7533\u8bf7 <strong>\u7a0e\u6536\u534f\u5b9a<\/strong> \u597d\u5904\u3002\u542c\u8d77\u6765\u5f88\u660e\u663e\uff0c\u4f46\u8fd9\u4e00\u70b9\u81f3\u5173\u91cd\u8981\u3002\u5982\u679c\u60a8\u4e0d\u662f\u5370\u5c3c\u6216\u65b0\u52a0\u5761\u5c45\u6c11\uff0c\u6839\u636e\u4ed6\u4eec\u5404\u81ea\u7684 <strong>\u7a0e\u6b3e<\/strong> \u89c4\u5219\uff0c\u8be5\u6761\u7ea6\u4e0d\u4f1a\u5e2e\u52a9\u60a8\u907f\u514d <strong>\u53cc\u91cd\u5f81\u7a0e<\/strong>.<\/p>\n\n\n\n<p>\"(\u300a\u4e16\u754c\u4eba\u6743\u5ba3\u8a00\u300b) <strong>\u76f8\u5173\u89c4\u5b9a<\/strong> \u8fd8\u5305\u62ec\u4e13\u4e1a\u9886\u57df\uff0c\u5982<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8239\u8236\u8fd0\u8425<\/strong> \u4e8e <strong>\u56fd\u9645\u4ea4\u901a<\/strong><\/li>\n\n\n\n<li><strong>\u7535\u89c6\u6216\u7535\u53f0\u5e7f\u64ad<\/strong> \u548c <strong>\u5e7f\u64ad<\/strong> <strong>\u7279\u8bb8\u6743\u4f7f\u7528\u8d39<\/strong><\/li>\n\n\n\n<li><strong>\u8d44\u672c\u6536\u76ca<\/strong> \u4ece <strong>\u4ea4\u6613\u80a1\u6570<\/strong> \u5728\u516c\u8ba4\u7684\u4ea4\u6613\u6240<\/li>\n\n\n\n<li><strong>\u6240\u5f97\u6536\u76ca<\/strong> \u4ece <strong>\u4e0d\u52a8\u4ea7<\/strong> \u548c <strong>\u6d6e\u8d22<\/strong><\/li>\n\n\n\n<li>\u6536\u5165\u6765\u81ea <strong>\u653f\u5e9c\u503a\u5238<\/strong> \u548c <strong>\u653f\u5e9c\u673a\u6784<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u8be5\u6761\u7ea6\u5728\u65b0\u52a0\u5761\u7684\u591a\u8fb9\u6295\u8d44\u534f\u5b9a\u4e2d\u4e5f\u53d1\u6325\u4e86\u91cd\u8981\u4f5c\u7528\u3002\u73b0\u5728\uff0c\u591a\u8fb9\u6295\u8d44\u534f\u5b9a\u7684\u66f4\u65b0\u9002\u7528\u4e8e\u8be5 DTA\uff0c\u4e3b\u8981\u56f4\u7ed5\u4ee5\u4e0b\u65b9\u9762 <strong>\u4e3b\u8981\u76ee\u7684<\/strong> \u6d4b\u8bd5\u548c\u53cd\u6ee5\u7528\u89c4\u5219\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"residency-rules-certificates-how-to-qualify\"><strong>\u5c45\u7559\u89c4\u5219\u548c\u8bc1\u4e66\uff08\u5982\u4f55\u83b7\u5f97\u8d44\u683c\uff09<\/strong><\/h2>\n\n\n\n<p>\u6b63\u786e\u638c\u63e1\u5c45\u4f4f\u6743\u7edd\u5bf9\u81f3\u5173\u91cd\u8981\uff0c\u56e0\u4e3a\u8fd9\u662f\u60a8\u901a\u5f80\u4ee5\u4e0b\u76ee\u6807\u7684\u5165\u573a\u5238 <strong>\u7a0e\u6536\u534f\u5b9a<\/strong> \u597d\u5904\u3002\u5982\u679c\u641e\u7838\u4e86\uff0c\u4f60\u5c31\u5f97\u5168\u989d\u652f\u4ed8 <strong>\u56fd\u5185\u6cd5<\/strong> <strong>\u7a0e\u7387<\/strong> \u800c\u4e0d\u662f\u4eab\u53d7 <strong>\u514d\u7a0e<\/strong> \u6216\u964d\u4f4e\u8d39\u7387\u3002<\/p>\n\n\n\n<p><strong>\u9488\u5bf9\u4e2a\u4eba\uff1a<\/strong> \u4e00\u822c\u6765\u8bf4\uff0c\u60a8\u662f\u4e00\u5e74\u4e2d\u5927\u90e8\u5206\u65f6\u95f4\u5c45\u4f4f\u5728\u54ea\u91cc\u6216\u4e0e\u54ea\u91cc\u6709\u6700\u7d27\u5bc6\u7684\u4e2a\u4eba\u548c\u7ecf\u6d4e\u8054\u7cfb\u7684\u5c45\u6c11\u3002\u8be5\u6761\u7ea6\u89c4\u5b9a\u4e86\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\u7684\u51b3\u80dc\u89c4\u5219 <strong>\u56fd\u5bb6<\/strong> \u60f3\u5c06\u60a8\u5217\u4e3a\u5c45\u6c11\u3002\u9996\u5148\uff0c\u5b83\u8981\u770b\u4f60\u5728\u54ea\u91cc\u6709\u6c38\u4e45\u4f4f\u6240\u3002\u5982\u679c\u8fd8\u4e0d\u80fd\u89e3\u51b3\uff0c\u5b83\u8fd8\u4f1a\u68c0\u67e5\u60a8\u7684\u91cd\u8981\u5229\u76ca\u4e2d\u5fc3\u3002\u8fd8\u662f\u7ed1\u5b9a\uff1f\u90a3\u5c31\u770b\u4f60\u82b1\u5728\u54ea\u91cc\u7684\u65f6\u95f4\u66f4\u591a\u4e86\u3002<\/p>\n\n\n\n<p><strong>\u516c\u53f8\u65b9\u9762<\/strong> \u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u516c\u53f8\u6ce8\u518c\u5730\u6216\u7ba1\u7406\u548c\u63a7\u5236\u53d1\u751f\u5730\u5c31\u662f\u5c45\u6c11\u3002\u5bf9\u516c\u53f8\u800c\u8a00\uff0c\u51b3\u5b9a\u80dc\u8d1f\u7684\u56e0\u7d20\u662f\u60a8\u7684\u6709\u6548\u7ba1\u7406\u5730\u5728\u54ea\u91cc\uff0c\u4ee5\u53ca\u60a8\u662f\u5426\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6 <strong>\u8054\u8425\u4f01\u4e1a<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"documents-you-must-have\"><strong>\u5fc5\u987b\u5177\u5907\u7684\u6587\u4ef6<\/strong><\/h3>\n\n\n\n<p>\u6b63\u786e\u529e\u7406\u624b\u7eed\u4e0d\u662f\u53ef\u6709\u53ef\u65e0\u7684\uff0c\u800c\u662f\u7533\u8bf7\u7684\u5173\u952e\u6240\u5728 <strong>\u514d\u7a0e<\/strong> \u6216\u51cf\u5c11 <strong>\u9884\u6263\u7a0e\u7387<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"singapore-certificate-of-residence-cor\"><strong>\u65b0\u52a0\u5761\u5c45\u4f4f\u8bc1\u660e\uff08COR\uff09<\/strong><\/h4>\n\n\n\n<p>\u8fd9\u662f\u60a8\u7533\u8bf7\u5370\u5c3c\u6765\u6e90\u6d25\u8d34\u7684\u9ec4\u91d1\u51ed\u8bc1 <strong>\u6536\u5165<\/strong>.\u60a8\u53ef\u4ee5\u901a\u8fc7 IRAS (<strong>\u65b0\u52a0\u5761\u7a0e<\/strong> \u5f53\u5c40\uff09\uff0c\u4f46\u4e0d\u8981\u6307\u671b\u6a61\u76ae\u56fe\u7ae0\u5f0f\u7684\u6279\u51c6\u3002\u4ed6\u4eec\u5bf9\u54ea\u4e9b\u4eba\u6709\u8d44\u683c\u83b7\u5f97\u8c41\u514d\u8d8a\u6765\u8d8a\u4e25\u683c\u3002 <strong>\u907f\u7a0e<\/strong> \u8ba1\u5212<\/p>\n\n\n\n<p><strong>\u60a8\u9700\u8981\u7684\u65f6\u5019<\/strong> \u65e0\u8bba\u60a8\u4f55\u65f6\u6536\u5230\u7ea2\u5229\u3001 <strong>\u5229\u76ca<\/strong>, <strong>\u7279\u8bb8\u6743\u4f7f\u7528\u8d39<\/strong>\u6216 <strong>\u8be5\u6536\u5165<\/strong> \u5370\u5ea6\u5c3c\u897f\u4e9a\uff0c\u5e76\u5e0c\u671b <strong>\u7a0e\u6536\u534f\u5b9a<\/strong> \u800c\u4e0d\u662f\u66f4\u9ad8\u7684 <strong>\u56fd\u5185\u6cd5<\/strong> <strong>\u9884\u6263\u7a0e<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"indonesia-dgt-1-dgt-2-forms\"><strong>\u5370\u5ea6\u5c3c\u897f\u4e9a DGT-1\/DGT-2 \u8868\u683c<\/strong><\/h4>\n\n\n\n<p>\u8fd9\u4e9b\u8868\u683c\u662f\u60a8\u5b9e\u9645\u7533\u8bf7 <strong>\u7a0e\u6536\u534f\u5b9a<\/strong> \u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u798f\u5229\u3002\u5c06\u5176\u89c6\u4e3a\u60a8\u5411 <strong>\u5370\u5c3c\u7a0e<\/strong> \u6709\u5173\u5f53\u5c40\u5e94\u9002\u7528\u964d\u4f4e\u7684 <strong>\u7a0e\u7387<\/strong> \u800c\u4e0d\u662f\u5b8c\u6574\u7684 <strong>\u5f81\u6536\u7684\u7a0e\u6b3e<\/strong> \u6839\u636e <strong>\u56fd\u5185\u6cd5<\/strong>.<\/p>\n\n\n\n<p><strong>DGT-1 \u4e0e DGT-2\uff1a<\/strong> \u5bf9\u4e8e\u4e0d\u540c\u7c7b\u578b\u7684 <strong>\u6536\u5165<\/strong>.DGT-1 \u9002\u7528\u4e8e\u5927\u591a\u6570\u6807\u51c6 <strong>\u7a0e\u6536\u534f\u5b9a<\/strong> \u597d\u5904DGT-2 \u9002\u7528\u4e8e\u66f4\u590d\u6742\u7684\u60c5\u51b5\uff0c\u4f8b\u5982 <strong>\u751f\u4ea7\u5206\u6210\u5408\u540c<\/strong> \u6216\u9700\u8981\u8865\u5145\u6587\u4ef6\u7684\u5730\u65b9\u3002<\/p>\n\n\n\n<p><strong>\u5e94\u907f\u514d\u7684\u5e38\u89c1\u9519\u8bef\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e0d\u8981\u8981\u6c42 IRAS \u5728 DGT \u8868\u683c\u4e0a\u76d6\u7ae0 - \u8fd9\u4e0d\u662f\u300a\u79fb\u6c11\u6cd5\u300b\u89c4\u5b9a\u7684\u8981\u6c42\u3002 <strong>\u76f8\u5173\u89c4\u5b9a<\/strong><\/li>\n\n\n\n<li>\u8bf7\u52a1\u5fc5\u9644\u4e0a\u60a8\u7684\u65b0\u52a0\u5761\u516c\u53f8\u6ce8\u518c\u8bc1\u4e66\uff0c\u4ee5\u8bc1\u660e <strong>\u5b9e\u76ca\u62e5\u6709\u4eba<\/strong> \u5730\u4f4d<\/li>\n\n\n\n<li>\u786e\u4fdd\u60a8\u7684 COR \u8868\u683c\u548c DGT \u8868\u683c\u4e2d\u7684\u4fe1\u606f\u4e00\u81f4\uff0c\u4ee5\u4fbf\u901a\u8fc7 <strong>\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"permanent-establishment-pe-service-pe\"><strong>\u5e38\u8bbe\u673a\u6784\uff08PE\uff09\u548c\u670d\u52a1\u673a\u6784\uff08PE<\/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=\"Businessman writing \u201cEstablish a Company\u201d on glass, representing company formation and cross-border business setup.\" 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\u9a7b\u673a\u6784<\/strong> \u57fa\u672c\u4e0a\u5c31\u662f\u4e00\u4e2a\u82b1\u54e8\u7684 <strong>\u7a0e\u6b3e<\/strong> \u610f\u601d\u662f \"\u4f60\u5728\u53e6\u4e00\u4e2a\u56fd\u5bb6\u5f00\u5c55\u4e86\u8db3\u591f\u591a\u7684\u4e1a\u52a1\uff0c\u4ee5\u81f3\u4e8e\u4ed6\u4eec\u4e5f\u60f3\u5728\u90a3\u91cc\u5bf9\u4f60\u5f81\u7a0e\"\u3002\u4e86\u89e3\u4e2a\u4eba\u6240\u5f97\u7a0e\u89c4\u5219\u6709\u52a9\u4e8e\u907f\u514d\u610f\u5916\u9020\u6210 <strong>\u7a0e\u6b3e<\/strong> \u5728\u4e0d\u9700\u8981\u7684\u5730\u65b9\u5c65\u884c\u4e49\u52a1\u3002<\/p>\n\n\n\n<p><strong>\u6839\u636e\u7a0e\u6536\u534f\u5b9a\uff0c\u4ec0\u4e48\u4f1a\u4ea7\u751f PE\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5546\u4e1a\u5730\u4ea7<\/strong>:\u5e38\u8bbe\u529e\u4e8b\u5904\u3001\u5206\u652f\u673a\u6784\u6216\u5de5\u5382<\/li>\n\n\n\n<li>\u5efa\u7b51\u9879\u76ee\uff1a\u4e00\u822c\u6301\u7eed 6 \u4e2a\u6708\u4ee5\u4e0a<\/li>\n\n\n\n<li>\u4ece\u5c5e\u4ee3\u7406\u4eba\uff1a\u7ecf\u5e38\u4ee3\u8868\u60a8\u7b7e\u8ba2\u5408\u540c\u7684\u4eba<\/li>\n\n\n\n<li>\u670d\u52a1 PE\uff1a\u63d0\u4f9b <strong>\u4e13\u4e1a\u670d\u52a1<\/strong> \u6216 <strong>\u54a8\u8be2\u670d\u52a1<\/strong> \u5728\u4efb\u4f55 12 \u4e2a\u6708\u671f\u95f4\u8d85\u8fc7 183 \u5929<\/li>\n<\/ul>\n\n\n\n<p>\u4ee5\u4e0b\u662f\u5b9e\u7528\u7684\u5730\u65b9 <strong>\u4e13\u4e1a\u670d\u52a1<\/strong>.\u5047\u8bbe\u60a8\u7684\u65b0\u52a0\u5761\u79d1\u6280\u516c\u53f8\u6b63\u5728\u8fdb\u884c <strong>\u79d1\u5b66\u5de5\u4f5c<\/strong> \u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u3002\u5982\u679c\u60a8\u7684\u56e2\u961f\u5728\u90a3\u91cc\u5de5\u4f5c\u4e86 8 \u4e2a\u6708\uff0c\u60a8\u5f88\u53ef\u80fd\u5df2\u7ecf\u521b\u5efa\u4e86\u4e00\u9879\u670d\u52a1 <strong>\u5e38\u9a7b\u673a\u6784<\/strong>.\u8fd9\u610f\u5473\u7740\u5370\u5ea6\u5c3c\u897f\u4e9a\u53ef\u4ee5 <strong>\u7a0e\u6b3e<\/strong> \u9879\u76ee\u7684\u5229\u6da6 <strong>\u5370\u5c3c\u7a0e<\/strong> \u89c4\u5219<\/p>\n\n\n\n<p><strong>\u8de8\u5883\u56e2\u961f\u7684\u98ce\u9669\u63d0\u793a\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u4ee5\u4e0b\u9886\u57df\u4e0e\u5ba2\u6237\u957f\u671f\u5408\u4f5c <strong>\u54a8\u8be2\u670d\u52a1<\/strong><\/li>\n\n\n\n<li>\u62e5\u6709\u80fd\u591f\u7b7e\u7f72\u5408\u540c\u7684\u5f53\u5730\u5458\u5de5<\/li>\n\n\n\n<li>\u4fdd\u6301\u5e93\u5b58\u6216 <strong>\u79d1\u5b66\u4eea\u5668<\/strong> \u5728\u53e6\u4e00\u4e2a\u56fd\u5bb6<\/li>\n\n\n\n<li>\u63d0\u4f9b <strong>\u670d\u52a1<\/strong> \u4e0d\u4ec5\u4ec5\u662f\u5efa\u8bae<\/li>\n<\/ul>\n\n\n\n<p>\u5173\u952e\u5728\u4e8e\u63d0\u524d\u89c4\u5212\u3002\u4e86\u89e3\u8fd9\u4e9b\u9608\u503c\uff0c\u5e76\u76f8\u5e94\u5730\u5b89\u6392\u60a8\u7684\u4e1a\u52a1\uff0c\u4ee5\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u635f\u5931\u3002 <strong>\u5f81\u6536\u7684\u7a0e\u6b3e<\/strong> \u901a\u8fc7\u521b\u5efa\u4e00\u4e2a <strong>\u5e38\u9a7b\u673a\u6784<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"withholding-tax-wht-rate-table-treaty-vs-domestic\"><strong>\u9884\u6263\u7a0e\uff08WHT\uff09\u7a0e\u7387\u8868 - \u6761\u7ea6\u7a0e\u4e0e\u56fd\u5185\u7a0e<\/strong><\/h2>\n\n\n\n<p>\u8fd9\u5c31\u662f\u6a61\u80f6\u4e0e\u8def\u9762\u7684\u63a5\u89e6\u70b9\u3002\u8fd9\u4e9b\u662f\u5b9e\u9645\u7684 <strong>\u7a0e\u7387<\/strong> \u60a8\u5c06\u4e3a\u4e0d\u540c\u7c7b\u578b\u7684\u8de8\u5883\u65c5\u884c\u652f\u4ed8\u7684\u8d39\u7528 <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\u7c7b\u578b<\/strong><\/td><td><strong>\u5370\u5ea6\u5c3c\u897f\u4e9a\u56fd\u5185\u6c47\u7387<\/strong><\/td><td><strong>\u7a0e\u6536\u534f\u5b9a\u7a0e\u7387<\/strong><\/td><td><strong>\u65b0\u52a0\u5761\u56fd\u5185\u6c47\u7387<\/strong><\/td><td><strong>\u7a0e\u6536\u534f\u5b9a\u7a0e\u7387<\/strong><\/td><\/tr><tr><td><strong>\u80a1\u606f<\/strong><\/td><td>20%<\/td><td>10% \uff08&ge;25% \u6240\u6709\u6743\uff09&lt;br&gt;15% (<strong>\u5176\u4ed6\u6848\u4ef6<\/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\u673a\u6784<\/strong>)<\/td><td>15%**<\/td><td>10%<\/td><\/tr><tr><td><strong>\u7279\u8bb8\u6743\u4f7f\u7528\u8d39<\/strong> (<strong>\u5de5\u4e1a<\/strong>)<\/td><td>20%<\/td><td>10%<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td><strong>\u7279\u8bb8\u6743\u4f7f\u7528\u8d39<\/strong> (\u7248\u6743\/\u4e13\u5229\uff09<\/td><td>20%<\/td><td>10%<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td><strong>\u7279\u8bb8\u6743\u4f7f\u7528\u8d39<\/strong> (\u8bbe\u5907\/\u6280\u672f\uff09<\/td><td>20%<\/td><td>8%<\/td><td>10%<\/td><td>8%<\/td><\/tr><tr><td><strong>\u5206\u90e8\u5229\u5f97\u7a0e<\/strong><\/td><td>20%<\/td><td>10%<\/td><td>\u4e0d\u9002\u7528<\/td><td>\u4e0d\u9002\u7528<\/td><\/tr><tr><td><strong>\u8d44\u672c\u6536\u76ca<\/strong><\/td><td>\u89c6\u60c5\u51b5\u800c\u5b9a<\/td><td><strong>\u8c41\u514d<\/strong>\/** \u53d7**\u6761\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\u5b9e\u884c <\/em><strong><em>\u9884\u6263\u7a0e<\/em><\/strong><em> \u652f\u4ed8\u7ed9\u975e\u5c45\u6c11\u7684\u80a1\u606f <\/em>*\u65b0\u52a0\u5761\u7684 <strong>\u9884\u6263\u7a0e<\/strong> \u5173\u4e8e <strong>\u5229\u76ca<\/strong> \u4e3b\u8981\u9002\u7528\u4e8e\u67d0\u4e9b\u8bc1\u5238 ***\u65b0\u52a0\u5761\u4e00\u822c\u4e0d\u5f81\u7a0e <strong>\u8d44\u672c\u6536\u76ca<\/strong> \u975e\u5c45\u6c11<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"special-categories\"><strong>\u7279\u6b8a\u7c7b\u522b\uff1a<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u79d1\u5b66\u8bbe\u5907<\/strong>:\u53ef\u80fd\u6709\u8d44\u683c\u83b7\u5f97 <strong>\u514d\u7a0e<\/strong> \u5728\u7279\u5b9a <strong>\u76f8\u5173\u89c4\u5b9a<\/strong><\/li>\n\n\n\n<li><strong>\u7535\u89c6\u6216\u7535\u53f0\u5e7f\u64ad<\/strong> <strong>\u7279\u8bb8\u6743\u4f7f\u7528\u8d39<\/strong>:\u53d6\u51b3\u4e8e <strong>\u5de5\u4e1a<\/strong> \u8d39\u7387<\/li>\n\n\n\n<li><strong>\u7535\u5f71\u80f6\u7247<\/strong>:\u4e00\u822c\u4f5c\u4e3a <strong>\u7279\u8bb8\u6743\u4f7f\u7528\u8d39<\/strong> \u6309\u6807\u51c6\u6536\u8d39<\/li>\n\n\n\n<li><strong>\u653f\u5e9c\u503a\u5238<\/strong>: <strong>\u6536\u5230\u7684\u5229\u606f<\/strong> \u6709\u8d44\u683c\u83b7\u5f97 <strong>\u514d\u7a0e<\/strong><\/li>\n\n\n\n<li><strong>\u8239\u8236\u8fd0\u8425<\/strong> \u4e8e <strong>\u56fd\u9645\u4ea4\u901a<\/strong>:\u4e00\u822c <strong>\u8c41\u514d<\/strong> \u4ece <strong>\u7a0e\u6b3e<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"key-eligibility-requirements\"><strong>\u4e3b\u8981\u8d44\u683c\u8981\u6c42\uff1a<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5b9e\u9645\u6240\u6709\u4eba<\/strong> \u6240\u6709 <strong>\u6536\u5165<\/strong> \u7c7b\u578b<\/li>\n\n\n\n<li><strong>\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5<\/strong>:\u5b89\u6392\u4e0d\u80fd\u6709 <strong>\u7a0e\u6b3e<\/strong> \u4ee5\u907f\u514d\u4e3a\u4e3b\u8981\u76ee\u7684<\/li>\n\n\n\n<li>\u7269\u8d28\u8981\u6c42\uff1a\u60a8\u9700\u8981\u5728\u4ee5\u4e0b\u5730\u70b9\u5f00\u5c55\u5b9e\u9645\u4e1a\u52a1\u6d3b\u52a8 <strong>\u95ee\u5019<\/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\u6ee5\u7528\u4e0e\u7269\u8d28\uff08\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5\uff09<\/strong><\/h2>\n\n\n\n<p>\"(\u300a\u4e16\u754c\u4eba\u6743\u5ba3\u8a00\u300b) <strong>\u7a0e\u6536\u534f\u5b9a<\/strong> \u798f\u5229\u4e0d\u662f\u81ea\u52a8\u4ea7\u751f\u7684--\u60a8\u9700\u8981\u8bc1\u660e\u60a8\u5e94\u5f97\u7684\u798f\u5229\u3002\u53cd\u6ee5\u7528\u89c4\u5219\u963b\u6b62\u4e86\u4eba\u4eec\u4e3a\u4e86\u83b7\u5f97\u8f83\u4f4e\u7684\u798f\u5229\u800c\u4eba\u4e3a\u5236\u9020\u798f\u5229\u7ed3\u6784\u3002 <strong>\u7a0e\u7387<\/strong> \u5e76\u907f\u514d <strong>\u907f\u7a0e<\/strong> \u6307\u63a7\u3002<\/p>\n\n\n\n<p><strong>\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5 (PPT)\uff1a<\/strong> \u8fd9\u662f\u6700\u91cd\u8981\u7684\u4e00\u70b9\u3002\u5982\u679c\u83b7\u5f97 <strong>\u7a0e\u6536\u534f\u5b9a<\/strong> \u798f\u5229\u662f <strong>\u4e3b\u8981\u76ee\u7684<\/strong> \u4f60\u53ef\u80fd\u4f1a\u88ab\u62d2\u7edd\u3002\u60a8\u53ef\u80fd\u4f1a\u88ab\u62d2\u7edd\u3002 <strong>\u4e3b\u7ba1\u90e8\u95e8<\/strong> \u5c06\u7814\u7a76 <strong>\u76f8\u5173\u4e8b\u5b9e\u3001<\/strong> \u5305\u62ec<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7ed3\u6784\u7684\u5546\u4e1a\u7406\u7531<\/li>\n\n\n\n<li>\u5982\u679c\u6ca1\u6709 <strong>\u7a0e\u6b3e<\/strong> \u798f\u5229<\/li>\n\n\n\n<li>\u5728\u6761\u7ea6\u56fd\u7684\u4e1a\u52a1\u5b9e\u8d28<\/li>\n<\/ul>\n\n\n\n<p><strong>\u53d7\u76ca\u6240\u6709\u4eba\u8981\u6c42\uff1a<\/strong> \u60a8\u5fc5\u987b\u662f <strong>\u6536\u5165<\/strong>.\u5982\u679c\u60a8\u53ea\u662f\u63a5\u6536\u7ea2\u5229\u5e76\u5c06\u5176\u8f6c\u7ed9\u4ed6\u4eba\uff0c\u90a3\u4e48\u60a8\u53ef\u80fd\u4e0d\u662f <strong>\u5b9e\u76ca\u62e5\u6709\u4eba<\/strong> \u6839\u636e <strong>\u7a0e\u6536\u534f\u5b9a<\/strong> <strong>\u6761\u6b3e<\/strong>.<\/p>\n\n\n\n<p><strong>\u5b9e\u8d28\u8981\u6c42--\u7a0e\u52a1\u673a\u5173\u5e0c\u671b\u770b\u5230\u4ec0\u4e48\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5b9e\u9645\u4e1a\u52a1\u8fd0\u8425\u548c\u6d3b\u52a8<\/li>\n\n\n\n<li>\u5730\u65b9\u7ba1\u7406\u5c42\u6b63\u5728\u505a\u51fa\u5b9e\u9645\u51b3\u5b9a<\/li>\n\n\n\n<li>\u5458\u5de5\u5f00\u5c55\u6709\u610f\u4e49\u7684\u6d3b\u52a8 <strong>\u79d1\u5b66\u5de5\u4f5c<\/strong> \u6216 <strong>\u670d\u52a1<\/strong><\/li>\n\n\n\n<li>\u5b9e\u9645\u5b58\u5728\uff0c\u5982\u529e\u516c\u5ba4\u6216 <strong>\u79d1\u5b66\u4eea\u5668<\/strong><\/li>\n\n\n\n<li>\u72ec\u7acb\u51b3\u7b56\u6743<\/li>\n<\/ul>\n\n\n\n<p><strong>\u5f15\u53d1\u798f\u5229\u62d2\u7edd\u7684\u7ea2\u65d7\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7a7a\u58f3\u516c\u53f8\u6ca1\u6709 <strong>\u7c7b\u4f3c\u64cd\u4f5c<\/strong> \u6216\u7269\u8d28<\/li>\n\n\n\n<li>\u73b0\u6709\u7ed3\u6784\u53ea\u662f\u4e3a\u4e86\u51cf\u5c11 <strong>\u5f81\u6536\u7684\u7a0e\u6b3e<\/strong><\/li>\n\n\n\n<li>\u7f3a\u4e4f\u5546\u4e1a\u7406\u7531 <strong>\u7a0e\u6b3e<\/strong> <strong>\u76ca\u5904<\/strong><\/li>\n\n\n\n<li>\u6ca1\u6709\u771f\u6b63\u7684 <strong>\u670d\u52a1<\/strong> \u6761\u7ea6\u56fd\u7684\u89c4\u5b9a<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"step-by-step-claiming-benefits-both-directions\"><strong>\u9010\u6b65\u8fdb\u884c\uff1a\u7533\u8bf7\u798f\u5229\uff08\u53cc\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=\"Step-by-step infographic showing how Singapore residents can claim tax treaty benefits on Indonesian income.\" 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>\u4ece\u5370\u5ea6\u5c3c\u897f\u4e9a\u83b7\u5f97\u6536\u5165\uff08\u60a8\u5728\u65b0\u52a0\u5761\uff09<\/strong><\/h3>\n\n\n\n<p><strong>\u7b2c 1 \u6b65\uff1a\u68c0\u67e5\u60a8\u7684\u8d44\u683c<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u786e\u8ba4\u60a8\u662f\u65b0\u52a0\u5761\u4eba <strong>\u7a0e\u6b3e<\/strong> \u5e38\u9a7b<\/li>\n\n\n\n<li>\u9a8c\u8bc1 <strong>\u6536\u5165<\/strong> \u7c7b\u578b\u7b26\u5408 <strong>\u7a0e\u6536\u534f\u5b9a<\/strong> \u798f\u5229<\/li>\n\n\n\n<li>\u68c0\u67e5\u9002\u7528\u7684 <strong>\u7a0e\u6536\u534f\u5b9a<\/strong> <strong>\u7a0e\u7387<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u7b2c 2 \u6b65\uff1a\u51c6\u5907\u6587\u4ef6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ece IRAS \u9886\u53d6\u65b0\u52a0\u5761\u5c45\u4f4f\u8bc1\u660e\u4e66<\/li>\n\n\n\n<li>\u6709 <strong>\u5370\u5ea6\u5c3c\u897f\u4e9a\u7eb3\u7a0e\u4eba<\/strong> \u7f16\u5236 DGT-1 \u6216 DGT-2 \u8868\u683c<\/li>\n\n\n\n<li>\u63d0\u4f9b\u8bc1\u636e\u8bc1\u660e <strong>\u5b9e\u76ca\u62e5\u6709\u4eba<\/strong> \u5730\u4f4d<\/li>\n\n\n\n<li>\u5bf9\u4e8e <strong>\u7279\u8bb8\u6743\u4f7f\u7528\u8d39<\/strong>:\u8bf7\u8bf4\u660e\u662f\u5426 <strong>\u5de5\u4e1a\u3001\u5546\u4e1a\u6216\u79d1\u5b66<\/strong> \u4f7f\u7528<\/li>\n<\/ul>\n\n\n\n<p><strong>\u7b2c 3 \u6b65\uff1a\u4ed8\u6b3e\u524d\u63d0\u4ea4<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5370\u5ea6\u5c3c\u897f\u4e9a <strong>\u9884\u6263<\/strong> \u4ed8\u6b3e\u524d\u4ee3\u7406\u4eba\u5fc5\u987b\u62ff\u5230\u8868\u683c<\/li>\n\n\n\n<li>\u786e\u4fdd <strong>\u6bdb\u989d<\/strong> \u8ba1\u7b97\u6b63\u786e<\/li>\n\n\n\n<li>\u4e3a <strong>\u4e3b\u7ba1\u90e8\u95e8<\/strong> \u5982\u5df2\u5ba1\u67e5<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"receiving-income-from-singapore-youre-in-indonesia\"><strong>\u4ece\u65b0\u52a0\u5761\u83b7\u5f97\u6536\u5165\uff08\u60a8\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\uff09<\/strong><\/h3>\n\n\n\n<p><strong>\u6b65\u9aa4 1\uff1a\u786e\u8ba4\u7a0e\u6536\u534f\u5b9a\u8d44\u683c<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u786e\u8ba4\u60a8\u662f <strong>\u5370\u5c3c\u7a0e<\/strong> \u5e38\u9a7b<\/li>\n\n\n\n<li>\u68c0\u67e5\u662f\u5426 <strong>\u6536\u5165<\/strong> \u7b26\u5408\u4ec0\u4e48\u6761\u4ef6\uff1f <strong>\u7a0e\u7387<\/strong> \u9002\u7528<\/li>\n\n\n\n<li>\u6536\u96c6\u8bc1\u636e <strong>\u5b9e\u76ca\u62e5\u6709\u4eba<\/strong> \u5730\u4f4d<\/li>\n<\/ul>\n\n\n\n<p><strong>\u7b2c 2 \u6b65\uff1a\u63d0\u4f9b\u6587\u4ef6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5c06\u60a8\u7684\u5370\u5c3c\u5c45\u4f4f\u8bc1\u660e\u4ea4\u7ed9\u65b0\u52a0\u5761\u4ed8\u6b3e\u4eba<\/li>\n\n\n\n<li>\u9075\u5faa IRAS \u7684 DTA \u51cf\u514d\u7a0b\u5e8f\uff0c\u4ee5\u4fbf <strong>\u9884\u6263\u7a0e<\/strong> \u51cf\u5c11<\/li>\n\n\n\n<li>\u5bf9\u4e8e <strong>\u8d44\u672c\u6536\u76ca<\/strong>:\u786e\u5b9a\u662f\u5426 <strong>\u8c41\u514d<\/strong> \u6839\u636e\u6761\u7ea6 <strong>\u6761\u6b3e<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"worked-examples-crystal-clear-scenarios\"><strong>\u5de5\u4f5c\u793a\u4f8b\uff08\u6e05\u6670\u660e\u4e86\u7684\u573a\u666f\uff09<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-1-industrial-software-royalty-from-indonesia-to-a-singapore-company\"><strong>\u4f8b 1\uff1a\u5370\u5ea6\u5c3c\u897f\u4e9a\u5411\u65b0\u52a0\u5761\u516c\u53f8\u652f\u4ed8\u5de5\u4e1a\u8f6f\u4ef6\u4f7f\u7528\u8d39<\/strong><\/h3>\n\n\n\n<p><strong>\u8bbe\u7f6e<\/strong> \u60a8\u7684\u65b0\u52a0\u5761\u8f6f\u4ef6\u516c\u53f8\u8bb8\u53ef\u8bc1 <strong>\u5de5\u4e1a<\/strong> \u4ee5\u6bcf\u5e74 $500,000 \u7f8e\u5143\u7684\u4ef7\u683c\u5411\u4e00\u5bb6\u5370\u5ea6\u5c3c\u897f\u4e9a\u5236\u9020\u5546\u8f6c\u8ba9\u6280\u672f\u3002<\/p>\n\n\n\n<p><strong>\u6ca1\u6709\u7a0e\u6536\u534f\u5b9a\uff08\u5370\u5ea6\u5c3c\u897f\u4e9a\u56fd\u5185\u7a0e\u6cd5\u7a0e\u7387\uff09\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u9884\u6263\u7a0e<\/strong>:$500,000 \u00d7 20% = $100,000<\/li>\n\n\n\n<li>\u51c0\u6536\u5165$400,000<\/li>\n<\/ul>\n\n\n\n<p><strong>\u4eab\u53d7\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5de5\u4e1a\u5546\u4e1a<\/strong> <strong>\u738b\u6743<\/strong> <strong>\u7a0e\u7387<\/strong>: 10%<\/li>\n\n\n\n<li><strong>\u9884\u6263\u7a0e<\/strong>:$500,000 \u00d7 10% = $50,000<\/li>\n\n\n\n<li>\u51c0\u6536\u5165$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\u4e66\u6d41\u7a0b\uff1a<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5efa\u7acb <strong>\u5b9e\u76ca\u62e5\u6709\u4eba<\/strong> \u5730\u4f4d<\/li>\n\n\n\n<li>\u4ece IRAS \u83b7\u53d6\u65b0\u52a0\u5761 COR<\/li>\n\n\n\n<li>\u5370\u5ea6\u5c3c\u897f\u4e9a\u8bb8\u53ef\u8bc1\u6301\u6709\u8005\u51c6\u5907 DGT-1 \u8868\u683c<\/li>\n\n\n\n<li>\u8bf7\u6307\u660e <strong>\u5de5\u5546\u4e1a<\/strong> \u6027\u8d28 <strong>\u7279\u8bb8\u6743\u4f7f\u7528\u8d39<\/strong><\/li>\n\n\n\n<li><strong>\u5370\u5c3c\u7a0e<\/strong> \u5f53\u5c40\u5e94\u7528 10% <strong>\u7a0e\u7387<\/strong><\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-2-interest-paid-to-singapore-government-institution\"><strong>\u4f8b 2\uff1a\u652f\u4ed8\u7ed9\u65b0\u52a0\u5761\u653f\u5e9c\u673a\u6784\u7684\u5229\u606f<\/strong><\/h3>\n\n\n\n<p><strong>\u8bbe\u7f6e<\/strong> \u5370\u5ea6\u5c3c\u897f\u4e9a <strong>\u91c7\u77ff\u4e1a<\/strong> \u8be5\u516c\u53f8\u4ece <strong>\u5370\u5ea6\u5c3c\u897f\u4e9a\u94f6\u884c<\/strong> \u4f4d\u4e8e 8% \u7684\u65b0\u52a0\u5761\u5206\u90e8 <strong>\u5229\u76ca<\/strong> \u6bcf\u5e74\u3002<\/p>\n\n\n\n<p><strong>\u65e0\u7a0e\u52a1\u6761\u7ea6\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5e74\u5ea6 <strong>\u5229\u76ca<\/strong>: $160,000<\/li>\n\n\n\n<li><strong>\u5370\u5c3c\u7a0e<\/strong> <strong>\u9884\u6263<\/strong>:$160,000 \u00d7 20% = $32,000<\/li>\n\n\n\n<li><strong>\u6536\u5230\u7684\u5229\u606f<\/strong>: $128,000<\/li>\n<\/ul>\n\n\n\n<p><strong>\u6709\u7a0e\u52a1\u6761\u7ea6\uff08\u653f\u5e9c\u8c41\u514d\uff09\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u9884\u6263\u7a0e\u7387<\/strong>:0% \uff08\u7528\u4e8e\u5408\u683c <strong>\u653f\u5e9c\u673a\u6784<\/strong>)<\/li>\n\n\n\n<li><strong>\u6536\u5230\u7684\u5229\u606f<\/strong>: $160,000<\/li>\n\n\n\n<li><strong>\u60a8\u8282\u7701\u7684\u7a0e\u6b3e$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>\u8bc1\u660e <strong>\u653f\u5e9c<\/strong> \u5b9e\u4f53\u72b6\u6001<\/li>\n\n\n\n<li>\u8bc1\u660e\u5177\u5907\u4ee5\u4e0b\u8d44\u683c\u7684\u8bc1\u4e66 <strong>\u514d\u7a0e<\/strong><\/li>\n\n\n\n<li>\u5411\u4ee5\u4e0b\u673a\u6784\u63d0\u4ea4\u9002\u5f53\u7684 DGT \u8868\u683c <strong>\u5370\u5c3c\u7a0e<\/strong> \u5f53\u5c40<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-3-branch-profit-tax-on-after-tax-profits\"><strong>\u4f8b 3\uff1a\u5bf9\u7a0e\u540e\u5229\u6da6\u5f81\u6536\u5206\u652f\u673a\u6784\u5229\u6da6\u7a0e<\/strong><\/h3>\n\n\n\n<p><strong>\u8bbe\u7f6e<\/strong> \u60a8\u6240\u5728\u65b0\u52a0\u5761\u516c\u53f8\u7684\u5370\u5c3c\u5206\u516c\u53f8\u8d5a\u53d6\u4e86 $1 \u767e\u4e07\u7f8e\u5143\u7684\u5229\u6da6\uff0c\u5e76\u5e0c\u671b\u6c47\u51fa <strong>\u7a0e\u540e\u5229\u6da6<\/strong> \u56de\u5230\u65b0\u52a0\u5761\u3002<\/p>\n\n\n\n<p><strong>\u6839\u636e\u56fd\u5185\u6cd5\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5206\u90e8\u5229\u5f97\u7a0e<\/strong>:$1,000,000 \u00d7 15% = $150,000<\/li>\n\n\n\n<li>\u53ef\u6c47\u6b3e\u51c0\u989d <strong>\u7a0e\u540e\u5229\u6da6<\/strong>: $850,000<\/li>\n<\/ul>\n\n\n\n<p><strong>\u6839\u636e\u65b0\u7a0e\u52a1\u6761\u7ea6\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5206\u90e8\u5229\u6da6\u7a0e\u7387<\/strong>:$1,000,000 \u00d7 10% = $100,000<\/li>\n\n\n\n<li>\u53ef\u6c47\u6b3e\u51c0\u989d <strong>\u7a0e\u540e\u5229\u6da6<\/strong>: $900,000<\/li>\n\n\n\n<li><strong>\u60a8\u8282\u7701\u7684\u7a0e\u6b3e$50,000<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"example-4-capital-gains-on-shares-traded\"><strong>\u4f8b 4\uff1a\u80a1\u7968\u4ea4\u6613\u7684\u8d44\u672c\u6536\u76ca<\/strong><\/h3>\n\n\n\n<p><strong>\u8bbe\u7f6e<\/strong> \u60a8\u7684\u65b0\u52a0\u5761\u6295\u8d44\u516c\u53f8\u9500\u552e <strong>\u4ea4\u6613\u80a1\u6570<\/strong> \u5728\u96c5\u52a0\u8fbe\u8bc1\u5238\u4ea4\u6613\u6240\u5b9e\u73b0\u4e86 $300,000 \u7f8e\u5143\u7684\u6536\u5165 <strong>\u6240\u5f97\u6536\u76ca<\/strong> \u9500\u552e\u6240\u5f97\u3002<\/p>\n\n\n\n<p><strong>\u6839\u636e\u7a0e\u52a1\u6761\u7ea6\u8fdb\u884c\u5206\u6790\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8d44\u672c\u6536\u76ca<\/strong> \u4ece <strong>\u4ea4\u6613\u80a1\u6570<\/strong> \u5728\u516c\u8ba4\u7684\u4ea4\u6613\u6240<\/li>\n\n\n\n<li>\u4e00\u822c\u6765\u8bf4 <strong>\u8c41\u514d<\/strong> \u6839\u636e <strong>\u7a0e\u6536\u534f\u5b9a<\/strong> <strong>\u6761\u6b3e<\/strong><\/li>\n\n\n\n<li><strong>\u5370\u5c3c\u7a0e<\/strong>:$0 \uff08\u4e0e\u7535\u4f4d <strong>\u56fd\u5185\u6cd5<\/strong> <strong>\u5f81\u6536\u7684\u7a0e\u6b3e<\/strong>)<\/li>\n\n\n\n<li>\u60a8\u7684 <strong>\u76ca\u5904<\/strong>:\u6ee1\u5458 <strong>\u679c\u5b9e<\/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\u987b <strong>\u4ea4\u6613<\/strong> \u5728\u516c\u8ba4\u7684\u4ea4\u6613\u6240<\/li>\n\n\n\n<li><strong>\u5b9e\u76ca\u62e5\u6709\u4eba<\/strong> \u5fc5\u987b\u662f\u6761\u7ea6\u5c45\u6c11<\/li>\n\n\n\n<li><strong>\u4e3b\u8981\u76ee\u7684\u6d4b\u8bd5<\/strong> \u5fc5\u987b\u6ee1\u8db3<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u5370\u5c3c-\u65b0\u52a0\u5761\u7a0e\u6536\u534f\u5b9a\u5df2\u8fdb\u884c\u4e86\u4fee\u8ba2\uff0c\u89c4\u5b9a\u4e86\u66f4\u4f4e\u7684\u7a0e\u7387\u3001\u65b0\u7684 PE 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