RCEP十五国税制概览
2020年11月15日,由东盟2012年发起，历经8年、31轮正式谈判的《区 域全面经济伙伴关系协定》（RCEP）在中国与东盟10国（文莱、柬埔寨、印 度尼西亚、老挝、马来西亚、缅甸、菲律宾、新加坡、泰国、越南）以及澳大 利亚、日本、韩国、新西兰15国领导人的共同见证下签署。
RCEP现有的15个成员国，GDP总额达26万亿美元，总人口达22.7亿， 出口总额达5.2万亿美元。协定的签署，标志着当前世界上人口最多、经贸规 模最大、最具发展潜力的自由贸易区正式启航。对进出口企业来说，可以在这 个巨大的市场里，参与原产地的价值累积、利用统一的规则体系等降低经营成 本、减少经营的不确定风险……
浙江税务主动服务国家外交外经贸大局，结合自身职责，加快推进RCEP 实施前的各项准备和宣传工作。此次，组织力量编写了《RECP十五国税制概 览》（中英双语版），供广大企业参考。
国家税务总局浙江省税务局国际税收管理处
国家税务总局嘉兴市税务局
2021年4月
On November 15, 2020, the Regional Comprehensive Economic Partnership Agreement (RCEP), initiated by ASEAN in 2012 and formally negotiated for 8 years and 31 rounds, was signed by China, the ten ASEAN countries (Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand, and Vietnam), Australia, Japan, Republic of Korea and
New Zealand.
Currently, RCEP consists of 15 member states, with a GDP of 26 trillion US dollars, a population of 2.27 billion and a total export of 5.2 trillion US dollars. The signing of the agreement marks the official launch of the free trade zone with the largest population and trade scale, and the greatest development potential in the world. In this huge market, import and export enterprises can participate in the value accumulation from countries of origin, reduce operating costs and uncertain risks by taking advantage of a unified rule system and so on.
Serving the overall situation of China5 s foreign affairs and trade,Zhejiang Tax Service takes responsibility to advance the the preparation and publicity work before the RCEP's implementation. Accordingly, we completed a brochure entitled An Overview of the National Tax Systems of the 15 RCEP Member States (bilingual version in both Chinese and English) for the reference of the enterprises.
International Taxation Division,Zhejiang Provincial Tax Service,State
Taxation Administration
Jiaxing Tax Service,State Taxation Administration
April 2021
01 中国
| 名义税率 | 25% | |
| 申报税期限 | 每月或每季度：每月/季度结束后的15天内 年度：纳税年度结束后的五个月内 | |
| 最后纳税期限 | 纳税年度结束后五个月内 | |
| 预缴纳税期限 | 每月/季度结束后15天内 | |
| 名义税率 | 3%-45% （累进税率） | |
| 申报税期限 | 居民：取得收入的次月15日，次年3月1日 至6月30日内申报综合所得 非居民：取得收入的次月15日 | |
| 最后纳税期限 | 与个税申报税期限一致 | |
| 预缴纳税期限 | 取得收入的次月15日 | |
| 增值税标准税率 | 6%, 9%, 13% | |
| 预提税税率 （股息/利息/屛） | 非居民：10%/10%/10% | |
| 企业资本利得税税率 | 资本利得须遵守正常的企业所得税率 | |
| 个人资本利得税税率 | 20% | |
| 净财富/价值税名义税率 | 无 | |
| 遗产税税率 | 无 | |
| 赠与税税率 | 无 | |
CHINA 02
| Corporate income tax (CIT) | Headline CIT rate | 25% |
| CIT return due date | Monthly or quarterly:within 15 days following the end of each month/quarter. Annual: within five months following the end of the tax year. | |
| CIT final payment due date | Within five months following the end of the tax year. | |
| CIT estimated payment due dates | within 15 days following the end of each month/quarter. | |
| Personal income tax (PIT) | Headline PIT rate | 3%-45% ( Progressive tax rate ) |
| PIT return due date | Resident: 15 th day of the month following the month when income was received. Between 1 March and 30 June for annual reconciliation return on comprehensive income. Non-resident: 15th day of the month following the month when income was received. | |
| PIT final payment due date | Same as the due date fbr PIT return. | |
| PIT estimated payment due dates | 15th day of the month following the month when the income was received. | |
| Standard VAT rate | 6%、9%、13% | |
| WHT rates (Div/Int/Roy) | Non-resident: 10%/10%/10% | |
| Corporate capital gains tax rate | Capital gains are subject to the nonnal CIT rate. | |
| Individual capital gains tax rate | 20% | |
| Headline net wealth/worth tax rate | NA | |
| Inheritance tax rate | NA | |
| Gift tax rate | NA | |
03 日本
| 企业所得税 | 名义税率 | 23.2% |
| 申报税期限 | 公司年度会计期结束后两个月内 | |
| 最后纳税期限 | 公司年度会计期结束后两个月内 | |
| 预缴纳税期限 | 公司会计期第六个月结束后的两个月内 | |
| 个人所得税 | 名义税率 | 5%-45% （累进税率） |
| 申报税期限 | 3月15日 | |
| 最后纳税期限 | 3月15日 | |
| 预缴纳税期限 | 7月31日和11月30日 | |
| 增值税标准税率 | 消费税：标准税率10% | |
| 预提税税率 （瞄/利息/枷 | 居民：20% / 20% / 0 非居民：15% / 20% / 20% （享受协定最低为10%/10%/10%） | |
| 企业资本利得税税率 | 资本利得须遵守正常的企业所得税率 | |
| 个人资本利得税税率 | 出售股票所产生的收益应课税总额为 20.315% （国税 15.315%,地方税 5%）； 出售房地产所得收益的总税率最高为39.63% （国税最高税率为30.63%,地方税最高税率 为9%） | |
| 净财富/价值税名义税率 | 无 | |
| 遗产税税率 | 10%-55% （累进税率） | |
| 赠与税税率 | 10%-55% （累进税率） | |
Japan 04
| Corporate income tax (CIT) | Headline CIT rate | 23.2% |
| CIT return due date | Within two months after the end of company's annual accounting period. | |
| CIT final payment due date | Within two months after the end of compan/s annual accounting period. | |
| CIT estimated payment due dates | Within two months after the end of the sixth month of the corporation's accounting period. | |
| Personal income tax (PIT) | Headline PIT rate | 5%-45% ( Progressive tax rate ) |
| PIT return due date | 15 March | |
| PIT final payment due date | 15 March | |
| PIT estimated payment due dates | 31 July and 30 November | |
| Standard VAT rate | Consumption tax: 10% | |
| WHT rates (Div/Int/Roy) | Resident: 20%/20%/0; Non-resident: 15% / 20% / 20% ( The minimum enjoyment agreement is 10%/10%/10% ) | |
| Corporate capital gains tax rate | Capital gains are subject to the normal CIT rate. | |
| Individual capital gains tax rate | Gains arising from sale of stock are taxed at a total rate of 20.315% (15.315% for national tax purposes and 5% local tax). Gains arising from sale real property are taxed ata total rate of up to 39.63% (30.63% for national tax purposes and 9% local tax) depending on various factors. | |
| Headline net wealth/worth tax rate | NA | |
| Inheritance tax rate | 10%-55% ( Progressive tax rate ) | |
| Gift tax rate | 10%-55% ( Progressive tax rate ) | |
05 韩国
| 企业所得税 | 名义税率 | 10%-25% （累进税率） |
| 申报税期限 | 公司年度会计期结束后三个月内 | |
| 最后纳税期限 | 公司年度会计期结束后三个月内（在某些情况 下允许分期付款） | |
| 预缴纳税期限 | 公司会计期第六个月结束后的两个月内 | |
| 个人所得税 | 名义税率 | 6%-45% （累进税率） |
| 申报税期限 | 5月31日 | |
| 最后纳税期限 | 5月31日 | |
| 预缴纳税期限 | 每月一次 | |
| 增值税标准税率 | 10% | |
| 预提税税率 （鼬/利息/屛） | 居民：0 /14% / 0 非居民：20% / 20% / 20% | |
| 企业资本利得税税率 | 资本利得须遵守正常的企业所得税税率 | |
| 个人资本利得税税率 | 资本利得须遵守正常的个人所得税税率 | |
| 净财富/价值税名义税率 | 无 | |
| 遗产税税率 | 10%-50% （累进税率） | |
| 赠与税税率 | 10%-50% （累进税率） | |
Korea 06
| Corporate income tax (CIT) | Headline CIT rate | 10%-25% ( Progressive tax rate ) |
| CIT return due date | Annual tax return: within three months from the end of the fiscal year. | |
| CIT final payment due date | Along with the filing of the returns (payment in instalments is allowed in certain cases). | |
| CIT estimated payment due dates | within two months from the end of the interim six-month period | |
| Personal income tax (PIT) | Headline PIT rate | 6%-45% ( Progressive tax rate ) |
| PIT return due date | 31 May | |
| PIT final payment due date | 31 May | |
| PIT estimated payment due dates | Monthly | |
| Standard VAT rate | 10% | |
| WHT rates (Div/Int/Roy) | Resident corporation : 0 /14%/ 0; Non-resident: 20% / 20 %/20% | |
| Corporate capital gains tax rate | Capital gains are subject to the normal CIT rate. | |
| Individual capital gains tax rate | Capital gains are subject to the normal PIT rate. | |
| Headline net wealth/worth tax rate | NA | |
| Inheritance tax rate | 10%-50% ( Progressive tax rate ) | |
| Gift tax rate | 10%-50% ( Progressive tax rate ) | |
07 澳大利亚
| 企业所得税 | 名义税率 | 30% |
| 申报税期限 | 纳税年度结束后的第七个月的第15天内 | |
| 最后纳税期限 | 收入年度结束后第六个月的第一天 | |
| 预缴纳税期限 | 每月或每季度 | |
| 个人所得税 | 名义税率 | 0-45% （累进税制） |
| 申报税期限 | 10月31日 | |
| 最后纳税期限 | 按税务机关通知书中期限 | |
| 预缴纳税期限 | 按季度支付预扣付款，通常截止日期为10月 28 H, 2月28 H, 4月28日和7月28日 | |
| 增值税标准税率 | 商品和服务税：10% | |
| 预提税税率 （股息/利息/枷 | 居民：0/0/ 0 非居民：30% / 10% / 30% （享受协定最低为15% / 10% / 10%） | |
| 企业资本利得税税率 | 资本利得须遵守正常的企业所得税率 | |
| 个人资本利得税税率 | 资本利得须遵守正常的个人所得税率 | |
| 净财富/价值税名义税率 | 无 | |
| 遗产税税率 | 无 | |
| 赠与税税率 | 无 | |
Australia 08
| Corporate income tax (CIT) | Headline CIT rate | 30% |
| CIT return due date | 15th day of the seventh month following the end of the income year. | |
| CIT final payment due date | First day of the sixth month following the end of the income year. | |
| CIT estimated payment due dates | Monthly or quarterly. | |
| Personal income tax (PIT) | Headline PIT rate | 0-45% ( Progressive tax rate ) |
| PIT return due date | 31 October | |
| PIT final payment due date | As stated on the assessment notice. | |
| PIT estimated payment due dates | PAYG on a quarterly basis: 28 October, 28 February, 28 April, and 28 July. | |
| Standard VAT rate | Goods and services tax: 10% | |
| WHT rates (Div/Int/Roy) | Resident: 0/0/0 Non-resident: 30% / 10% / 30% (The minimum enjoyment agreement is 15% / 10%/10%) | |
| Corporate capital gains tax rate | Capital gains are subject to the normal CIT rate. | |
| Individual capital gains tax rate | Capital gains are subject to the normal PIT rate. | |
| Headline net wealth/worth tax rate | NA | |
| Inheritance tax rate | NA | |
| Gift tax rate | NA | |
09 新西兰
| 企业所得税 | 名义税率 | 28% |
| 申报税期限 | 会计结算日在10月1日—3月31日：7月7 日之前申报；会计结算日在4月1日—9月 30日：结算日后第4个月的第7天之前申报。 若委托有资质的税务代理协助申报，有关申 报的截至日期可以延长至下一年的3月31日 | |
| 最后纳税期限 | 会计结算日在3月31日一9月30日：2月7日 之前；其他会计结算日期：结算日后第11个月 的第7耘前。若委托有资质的税务代理协助缴 纳，有关缴纳的截至日期可以相应延长2个月 | |
| 预缴纳税期限 | 在标准模式下，预缴税一般分三期缴付： 1 .会计结算日期前第7个月的第28天
| |
| 个人所得税 | 名义税率 | 10.5%-33%（从2021年4月1日最高税率由 33%调整为39%） |
| 申报税期限 | 7月7日 | |
| 最后纳税期限 | 跟企业所得税一致 | |
| 预缴纳税期限 | 跟企业所得税一致 | |
| 增值税标准税率 | 货物和服务税：15% | |
| 预提税税率 （瞄/利息/嚇） | 居民：33% / 28% / 0 非居民：30% /15% / 15% | |
| 企业资本利得税税率 | 新西兰没有资本利得税，除了少数例外，公 司获得的资本利得通常会在被作为股息发放 给股东时征税。 | |
| 个人资本利得税税率 | 无 | |
| 净财富/价值税名义税率 | 无 | |
| 遗产税税率 | 无 | |
| 赠与税税率 | 无 | |
New Zealand 10
| Corporate income tax (CIT) | Headline CIT rate | 28% |
| CIT return due date | 7 July (for 1 October - 31 March balance dates). For balance dates between 1 April - 30 September, the due date is the seventh day of the fourth month following balance date. The filing date for taxpayers linked to a tax agent is extended to 31 March of the following year. | |
| CIT final payment due date | 7 February (for 31 March - 30 September balance dates). For other balance dates, tenninal tax payments are generally due on seventh day of 11th month following balance date. The tenninal tax due date is extended by two months for taxpayers linked to a tax agent. | |
| CIT estimated payment due dates | Under the standard method, provisional tax payments are generally due in three instalments:
| |
| Personal income tax (PIT) | Headline PIT rate | 10.5%-33%(33% rising to 39% from 1 April 2021) |
| PIT return due date | 7 July | |
| PIT final payment due date | Same as CIT | |
| PIT estimated payment due dates | Same as CIT | |
| Standard VAT rate | Goods and services tax (GST): 15% | |
| WHT rates (Div/Int/Roy) | Resident: 33%/28%/0; Non-resident: 30%/ 15 %/15% | |
| Corporate capital gains tax rate | New Zealand does not have a comprehensive capital gains tax. However, capital gains derived by a company will generally be taxed as dividends on distribution to shareholders, subject to certain exceptions. | |
| Individual capital gains tax rate | NA | |
| Headline net wealth/worth tax rate | NA | |
| Inheritance tax rate | NA | |
| Gift tax rate | NA | |
11 印度尼西亚
| 企业所得税 | 名义税率 | 2020—2021 财年：22% 2022财年以后：20% |
| 申报税期限 | 会计年度结束后的第四个月末 | |
| 最后纳税期限 | 提交CIT申报表之前的任何时间 | |
| 预缴纳税期限 | 次月的15日之前 | |
| 个人所得税 | 名义税率 | 5%-30% （累进税率） |
| 申报税期限 | 日历年结束后的第三个月末 | |
| 最后纳税期限 | 日历年结束后第三个月末，提交纳税申报表前 | |
| 预缴纳税期限 | 取得收入次月的15号 | |
| 增值税标准税率 | 10% | |
| 预提税税率 （股息/利息/枷 | 居民：0% / 20%、15% / 15% 非居民：20% / 20% / 20% | |
| 企业资本利得税税率 | 除出售土地和建筑物以及交易所买卖的股份 外，资本收益应遵守正常的企业所得税率 | |
| 个人资本利得税税率 | 资本收益应遵循正常的个税税率，但土地和建 筑物的出售以及交易所交易的股票除外 | |
| 净财富/价值税名义税率 | 无 | |
| 遗产税税率 | 无 | |
| 赠与税税率 | 无 | |
Indonesia 12
| Corporate income tax (CIT) | Headline CIT rate (%) | Fiscal year 2020-2021: 22% Fiscal year 2022 onwards: 20% |
| CIT return due date | The end of the fourth month after the book year end. | |
| CIT final payment due date | Anytime prior to the submission of the CIT return. | |
| CIT estimated payment due dates | Monthly, by the 15th day of following month. | |
| Personal income tax (PIT) | Headline PIT rate (%) | 5%-30% ( Progressive tax rate ) |
| PIT return due date | The end of the third month after the calendar year end. | |
| PIT final payment due date | The end of the third month after the calendar year end before filing the tax return. | |
| PIT estimated payment due dates | 15th day of the month following the month when the income was received. | |
| Standard VAT rate (%) | 10% | |
| WHT rates (%) (Div/Int/Roy) | Resident: 0/ 20% or 15 %/ 15% Non-resident: 20% / 20% / 20% | |
| Corporate capital gains tax rate (%) | Capital gains are subject to the normal CIT rate, except for sale of land and buildings and exchange-traded shares | |
| Individual capital gains tax rate (%) | Capital gains are subject to the normal PIT rate, except for sale of land and buildings and exchange-traded shares | |
| Headline net wealth/worth tax rate (%) | NA | |
| Inheritance tax rate (%) | NA | |
| Gift tax rate (%) | NA | |
13 马来西亚
| 企业所得税 | 名义税率 | 24% |
| 申报税期限 | 财政年度结束后七个月内 | |
| 最后纳税期限 | 财政年度结束后七个月内的最后一天 | |
| 预缴纳税期限 | 预缴税分十二个月分期缴纳 | |
| 个人所得税 | 名义税率 | 居民：0-30% （累进税率） 非居民：30% / 15% 710% |
| 申报税期限 | 4月30日（无商业活动收入）和6月30日（有 商业活动） | |
| 最后纳税期限 | 4月30日（无商业活动收入）和6月30日（有 商业活动收入） | |
| 预缴纳税期限 | 通过强制扣除的方式，在下个月的15日前从 雇员的每月薪酬中征收税款 | |
| 增值税标准税率 | 销售税：10% / 5% 服务税：6% | |
| 预提税税率 （鼬/利息/屛） | 居民：0/0/0 非居民：0/ 15% / 10% | |
| 企业资本利得税税率 | 一般而言，资本资产收益无需缴税，但处置 位于马来西亚的房地产所得收益则需缴纳 RPGT税（最高30%） | |
| 个人资本利得税税率 | 一般而言，资本资产收益无需缴税，但处置 位于马来西亚的房地产所得收益则需缴纳 RPGT 税（最高 30%）。 | |
| 净财富/价值税名义税率 | 无 | |
| 遗产税税率 | 无 | |
| 赠与税税率 | 无 | |
Malaysia 14
| Corporate income tax (CIT) | Headline CIT rate (%) | 24% |
| CIT return due date | Within seven months from the date of closing of accounts. | |
| CIT final payment due date | Last day on expiry of seven months from the date upon which the accounts are closed. | |
| CIT estimated payment due dates | Advance tax is paid by 12 monthly instalments. | |
| Personal income tax (PIT) | Headline PIT rate (%) | Residents: 0-30%(Progressive tax rate) Non-residents: 30%/ 15% /10% |
| PIT return due date | 30 April (without business income) and 30 June (with business income) | |
| PIT final payment due date | 30 April (without business income) and 30 June (with business income) | |
| PIT estimated payment due dates | Taxes are collected from employees through compulsory monthly deductions from remuneration by the 15th day of the following month. | |
| Standard VAT rate (%) | Sales tax: 10%/5%; Service tax: 6% | |
| WHT rates (%) (Div/Int/Roy) | Resident: 0/0/0; Non-resident: 0/15% / 10% | |
| Corporate capital gains tax rate (%) | Generally, gains on capital assets are not subject to tax, except for gains arising from the disposal of real property situated in Malaysia, which is subject to RPGT (up to 30%). | |
| Individual capital gains tax rate (%) | Generally, gains on capital assets are not subject to tax, except for gains arising from the disposal of real property situated in Malaysia, which is subject to RPGT (up to 30%). | |
| Headline net wealth/worth tax rate (%) | NA | |
| Inheritance tax rate (%) | NA | |
| Gift tax rate (%) | NA | |
15 菲律宾
| 企 业 所 得 税 | 名义税率 | 30% （从2021年开始每两年税率将减少2%, 直到2029年达到20%） |
| 申报税期限 | 季度申报表：前三个季度结束之日起的60天 内； 年度申报表：纳税年度结束后的第四个月的 第15天之前。 | |
| 最后纳税期限 | 纳税年度结束后的第四个月的第15天。 | |
| 预缴纳税期限 | 每季度后60天内支付季度分期付款。 | |
| 个人所得税 | 名义税率 | 0—35% （累进税率） |
| 申报税期限 | 4月15日之前 | |
| 最后纳税期限 | 4月15日之前 | |
| 预缴纳税期限 | 对于雇员，菲律宾遵循预扣体系，通过当地 雇主预提税款的机制来执行。根据这一机制， 雇主（当地公司）有责任每月代扣代缴雇员 的薪酬税。此外税法要求在年底（12月）对 收入和预提进行汇算清缴。 | |
| 增值税标准税率 | 12% | |
| 预提税税率 （戏/利息/屛） | 居民：0/ 10%、15%、20% / 20% 非居民：15%、30% / 10%、20% / 30% | |
| 企业资本利得税税率 | 适用正常企税税率，例外情况：6% / 5 % / 10% /15% | |
| 个人资本利得税税率 | 适用正常的个税税率，例外情况：6% / 15% | |
| 净财富/价值税名义税率 | 无 | |
| 遗产税税率 | 菲律宾没有遗产税。但是，对已故纳税人的 资产征收6%的不动产税。 | |
| 赠与税税率 | 6% | |
Philippines 16
| Corporate income tax (CIT) | Headline CIT rate (%) | 30%(reduced by 2% every two years from 2021 until it reaches 20% in 2029) |
| CIT return due date | Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year. | |
| CIT final payment due date | On the 15th day of the fourth month following the close of the taxable year. | |
| CIT estimated payment due dates | Quarterly instalments paid within 60 days after each quarter. | |
| Personal income tax (PIT) | Headline PIT rate (%) | 0-35%(Progressive tax rate) |
| PIT return due date | 15 April | |
| PIT final payment due date | 15 April | |
| PIT estimated payment due dates | For employees, the Philippines follows the PAYE system, which is carried out by the local employer through the WHT mechanism. Under this system, it is the responsibility of the employer (local company) to withhold and remit taxes on the compensation of its employees on a monthly basis. Further, our tax regulations require an annualisation of income and WHTs to be performed at year end (December). | |
| Standard VAT rate (%) | 12% | |
| WHT rates (%) (Div/Int/Roy) | Resident: 0 / 10%, 15%, or 20% / 20%; Non-resident: 15% or 30 %/ 10% or 20 %/ 30% | |
| Corporate capital gains tax rate (%) | subject to the normal CIT rate, except fbr : 6% / 5 % / 10% /15% | |
| Individual capital gains tax rate (%) | subject to the normal PIT rate, except fbr : 6%/15% | |
| Headline net wealth/worth tax rate (%) | NA | |
| Inheritance tax rate (%) | There is no inheritance tax in the Philippines. However, an estate tax of 6% is imposed on the assets of the decedent taxpayer. | |
| Gift tax rate (%) | 6% | |
17 泰国
| 企业所得税 | 名义税率 | 20% |
| 申报税期限 | 公司年度会计期结束后150天内 | |
| 最后纳税期限 | 公司年度会计期结束后150天内 | |
| 预缴纳税期限 | 公司会计期第六个月结束后的两个月内 | |
| 个人所得税 | 名义税率 | 5%-35% （累进税率） |
| 申报税期限 | 3月31日 | |
| 最后纳税期限 | 3月31日 | |
| 预缴纳税期限 | 无（某些业务收入除外，上半年收入税必须 在每年9月30日之前缴纳） | |
| 增值税标准税率 | 7% | |
| 预提税税率 （股息/利息/枷 | 居民：10% / 1% / 3% 非居民：10% / 15% / 15% | |
| 企业资本利得税税率 | 资本利得须遵守正常的企业所得税税率 | |
| 个人资本利得税税率 | 资本利得须遵守正常的个人所得税税率 | |
| 净财富/价值税名义税率 | 无 | |
| 遗产税税率 | 5% 710% | |
| 赠与税税率 | 无 | |
Thailand 18
| Corporate income tax (CIT) | Headline CIT rate | 20% |
| CIT return due date | Within 150 days from the closing date of the accounting period. | |
| CIT final payment due date | Within 150 days from the closing date of the accounting period. | |
| CIT estimated payment due dates | Within two months after the end of the first six months of the accounting period. | |
| Personal income tax (PIT) | Headline PIT rate | 5%-35%(Progressive tax rate) |
| PIT return due date | 31 March | |
| PIT final payment due date | 31 March | |
| PIT estimated payment due dates | NA (except for certain business income, when tax on the income for the first half-year must be paid by 30 September each year) | |
| Standard VAT rate | 7% | |
| WHT rates (Div/Int/Roy) | Resident: 10%/l%/3%; Non-resident: 10% / 15 %/ 15% | |
| Corporate capital gains tax rate | Capital gains are subject to the normal CIT rate. | |
| Individual capital gains tax rate | Capital gains are subject to the normal PIT rate. | |
| Headline net wealth/worth tax rate | NA | |
| Inheritance tax rate | 5%/10% | |
| Gift tax rate | NA | |
19 新加坡
| 企 业 所 得 税 | 名义税率 | 17% |
| 申报税期限 | 11月30日 | |
| 最后纳税期限 | 收到所得税评估通知后一个月内 | |
| 预缴纳税期限 | 公司年度会计期结束后三个月内，企业可以 于会计期间结束后一个月内进行首次分期付 款或按照分期计划缴纳税款 | |
| 个人所得税 | 名义税率 | 0-22% （累进税率） |
| 申报税期限 | 4月15日（电子申报表截止期限为4月18 日） | |
| 最后纳税期限 | 收到评估通知后一个月内 | |
| 预缴纳税期限 | 纳税人可以申请每月分期付款 | |
| 增值税标准税率 | 7% | |
| 预提税税率 （股息/利息/験） | 居民：无 非居民：0 / 15% / 10% | |
| 企业资本利得税税率 | 无 | |
| 个人资本利得税税率 | 无 | |
| 净财富/价值税名义税率 | 无 | |
| 遗产税税率 | 无 | |
| 赠与税税率 | 无 | |
Singapore 20
| Corporate income tax (CIT) | Headline CIT rate | 17% |
| CIT return due date | 30 November | |
| CIT final payment due date | Within one month after the service of the notice of assessment. | |
| CIT estimated payment due dates | The estimate of chargeable income must be submitted within three months from the compan/s financial year end. The estimated tax is then payable within one month from the service of the notice of assessment or in instalments in accordance with an instalment payment plan. | |
| Personal income tax (PIT) | Headline PIT rate | 0-22%(Progressive tax rate) |
| PIT return due date | 15 April (18 April if filed electronically) | |
| PIT final payment due date | Within one month of the date of the assessment. | |
| PIT estimated payment due dates | Monthly | |
| Standard VAT rate | 7% | |
| WHT rates (Div/Int/Roy) | Resident: NA; Non-resident: 0/ 15% / 10% | |
| Corporate capital gains tax rate | NA | |
| Individual capital gains tax rate | NA | |
| Headline net wealth/worth tax rate | NA | |
| Inheritance tax rate | NA | |
| Gift tax rate | NA | |
21 文莱
| 企业所得税 | 名义税率 | 18.5% |
| 申报税期限 | 6月30日 | |
| 最后纳税期限 | 6月30日 | |
| 预缴纳税期限 | 纳税年度结束后的3个月内 | |
| 个人所得税 | 名义税率 | 无 |
| 申报税期限 | 无 | |
| 最后纳税期限 | 无 | |
| 预缴纳税期限 | 无 | |
| 增值税标准税率 | 无 | |
| 预提税税率 （鼬/利息/屛） | 居民：18.5% / 18.5% / 18.5% 非居民：0% / 2.5% / 10% | |
| 企业资本利得税税率 | 无 | |
| 个人资本利得税税率 | 无 | |
| 净财富/价值税名义税率 | 无 | |
| 遗产税税率 | 无 | |
| 赠与税税率 | 无 | |
Brunei 22
| Corporate income tax (CIT) | Headline CIT rate | 18.5% |
| CIT return due date | June 30 | |
| CIT final payment due date | June 30 | |
| CIT estimated payment due dates | Within 3 months after the end of the income year | |
| Personal income tax (PIT) | Headline PIT rate | NA |
| PIT return due date | NA | |
| PIT final payment due date | NA | |
| PIT estimated payment due dates | NA | |
| Standard VAT rate | NA | |
| WHT rates (Div/Int/Roy) | Resident: 18.5%/ 18.5% / 18.5% Non-resident: 0% / 2.5% /10% | |
| Corporate capital gains tax rate | NA | |
| Individual capital gains tax rate | NA | |
| Headline net wealth/worth tax rate | NA | |
| Inheritance tax rate | NA | |
| Gift tax rate | NA | |
23 柬埔寨
| 企业所得税 | 名义税率 | 20% |
| 申报税期限 | 在纳税年度终了后3个月内 | |
| 最后纳税期限 | 在纳税年度终了后3个月内 | |
| 预缴纳税期限 | 次月20日内 | |
| 个人所得税 | 名义税率 | 0-20% （累进税率） |
| 申报税期限 | 次月的20日内 | |
| 最后纳税期限 | 无 | |
| 预缴纳税期限 | 无 | |
| 增值税标准税率 | 10% | |
| 预提税税率 （醐/利息/屛） | 居民：20%/ 15% / 15% 非居民：14% / 14% / 14% | |
| 企业资本利得税税率 | 资本利得须遵守正常的企业所得税率 | |
| 个人资本利得税税率 | 20% （2022年1月开始实施） | |
| 净财富/价值税名义税率 | 位于柬埔寨境内的不动产，应在每个纳税年 度9月30日之前对其价值超过1亿瑞尔（或 2万5千美元）的部份，缴纳0.1%的财产 税。 | |
| 遗产税税率 | 无 | |
| 赠与税税率 | 无 | |
Cambodia 24
| Corporate income tax (CIT) | Headline CIT rate | 20% |
| CIT return due date | Within three months of company's year end. | |
| CIT final payment due date | Within three months of company's year end. | |
| CIT estimated payment due dates | Monthly : 20th day of the following month | |
| Personal income tax (PIT) | Headline PIT rate | 0-20% ( Progressive tax rate ) |
| PIT return due date | Monthly : 20th day of the following month | |
| PIT final payment due date | NA | |
| PIT estimated payment due dates | NA | |
| Standard VAT rate | 10% | |
| WHT rates (Div/Int/Roy) | Resident: 20%/ 15% / 15% Non-resident: 14 %/ 14% /14% | |
| Corporate capital gains tax rate | Capital gains are subject to the standard CIT rate. | |
| Individual capital gains tax rate | 20% - Being postponed until January 2022. | |
| Headline net wealth/worth tax rate | For real estate located in Cambodia, 0.1% property tax shall be paid on the part of its value exceeding 100 million Riel (or $25000) before September 30 of each tax year. | |
| Inheritance tax rate | NA | |
| Gift tax rate | NA | |
25 老挝
| 企业所得税 | 名义税率 | 20% |
| 申报税期限 | 1月20日和3月31日（为财务报表申报日） | |
| 最后纳税期限 | 税务评估后15个工作日 | |
| 预缴纳税期限 | 7月20日和下一年的1月20日 | |
| 个人所得税 | 名义税率 | 0-25% （累进税率） |
| 申报税期限 | 每月：次月20日内 年度：3月31日 | |
| 最后纳税期限 | 从收到税务机关的纳税表格之日起15个工 作日 | |
| 预缴纳税期限 | 每月应于次月的20日前支付 | |
| 增值税标准税率 | 10% | |
| 预提税税率 （醐/利息/屛） | 居民：10% / 10% /5% 非居民：10% / 10% /5% | |
| 企业资本利得税税率 | 无 | |
| 个人资本利得税税率 | 无 | |
| 净财富/价值税名义税率 | 无 | |
| 遗产税税率 | 无 | |
| 赠与税税率 | 无 | |
Laos 26
| Corporate income tax (CIT) | Headline CIT rate | 20% |
| CIT return due date | 20 January (previously 10 January) and 31 March (for financial statements) | |
| CIT final payment due date | 15 working days after tax assessment | |
| CIT estimated payment due dates | Due on 20 July and 20 January of following year in advance | |
| Personal income tax (PIT) | Headline PIT rate | 0-25%(Progressive tax rate) |
| PIT return due date | Monthly: 20th day of the following month; Annual: 31 March | |
| PIT final payment due date | 15 working days from the date of receipt of tax payment form from tax authority | |
| PIT estimated payment due dates | Payable monthly in advance due on the 20th day of the following month | |
| Standard VAT rate | 10% | |
| WHT rates (Div/Int/Roy) | Resident: 10%/10%/5%; Non-resident: 10 %/ 10 %/ 5% | |
| Corporate capital gains tax rate | NA | |
| Individual capital gains tax rate | NA | |
| Headline net wealth/worth tax rate | NA | |
| Inheritance tax rate | NA | |
| Gift tax rate | NA | |
27 缅甸
| 企业所得税 | 名义税率 | 25% |
| 申报税期限 | 纳税年度结束后三个月内 | |
| 最后纳税期限 | 自税务局发出通知起21天之内 | |
| 预缴纳税期限 | 按季度分期付款 | |
| 个人所得税 | 名义税率 | 0-25% （累进税率） |
| 申报税期限 | 纳税年度结束后三个月内 | |
| 最后纳税期限 | 自税务局发出通知起21天之内 | |
| 预缴纳税期限 | 就业收入：从发薪日起15天 资本利得税：自交易之日起30天； 其他收入：每季度 | |
| 增值税标准税率 | 缅甸没有增值税。缅甸的间接税是商业税，_ 般税率为5%。 | |
| 预提税税率 （股息/利息/験） | 居民：0/0/10% 非居民：0/15%/15% | |
| 企业资本利得税税率 | 非石油和天然气部门为10%; 石油和天然气行业为40%-50% （累进税率） | |
| 个人资本利得税税率 | 10% | |
| 净财富/价值税名义税率 | 无 | |
| 遗产税税率 | 无 | |
| 赠与税税率 | 无 | |
Myanmar 28
| Corporate income tax (CIT) | Headline CIT rate | 25% |
| CIT return due date | Within three months from the end of the financial year. | |
| CIT final payment due date | Within 21 days from the date of notice issued by the IRD. | |
| CIT estimated payment due dates | Advance payments are made in quarterly instalments. | |
| Personal income tax (PIT) | Headline PIT rate | 0-25%(Progressive tax rate) |
| PIT return due date | Within three months from the end of the income year. | |
| PIT final payment due date | Within 21 days from the date of notice issued by the IRD. | |
| PIT estimated payment due dates | Employment income: 15 days from the pay day; Capital gains tax: 30 days from the transaction date; Other income: Quarterly | |
| Standard VAT rate | There is no VAT in Myanmar. The indirect tax in Myanmar is commercial tax, with the general rate of 5%. | |
| WHT rates (Div/Int/Roy) | Resident: 0/0/10% Non-resident: 0/ 15%/15% | |
| Corporate capital gains tax rate | 10% for non-oil and gas sector; 40% to 50% for oil and gas sector | |
| Individual capital gains tax rate | 10% | |
| Headline net wealth/worth tax rate | NA | |
| Inheritance tax rate | NA | |
| Gift tax rate | NA | |
29 越南
| 企业所得税 | 名义税率 | 20% |
| 申报税期限 | 下个财政年度第3个月的最后一天 | |
| 最后纳税期限 | 下个财政年度第3个月的最后_天 | |
| 预缴纳税期限 | 按季缴纳，在下个季度的30天内 | |
| 个人所得税 | 名义税率 | 居民：就业收入累进税率5%-35%, 非居民：就业收入统一税率20%, |
| 申报税期限 | 对工资薪金的预扣税：每月申报的，最迟在下 个月的20日之前申报；按季度申报的，最迟 在下一季度的第一个月的30号之前申报 年度最终纳税申报表:下一税务年度第3个月 的最后一天内提交。 | |
| 最后纳税期限 | 与提交年度最终纳税申报表的截止日期相同 | |
| 预缴纳税期限 | 与提交每月或季度纳税申报表的截止日期相 同 | |
| 增值税标准税率 | 10% | |
| 预提税税率 （股息/利息/屛） | 0/5%/10% | |
| 企业资本利得税税率 | 资本利得须遵守正常的企业所得税率 | |
| 个人资本利得税税率 | 出售有价证券为销售收益的0.1% | |
| 净财富/价值税名义税率 | 无 | |
| 遗产税税率 | 10% | |
| 赠与税税率 | 10% | |
Vietnam 30
| Corporate income tax (CIT) | Headline CIT rate | 20% |
| CIT return due date | the last day of the 3rd month of the following financial year. | |
| CIT final payment due date | the last day of the 3rd month of the following financial year. | |
| CIT estimated payment due dates | Quarterly payments must be made no later than the 30th day of the next quarter. | |
| Personal income tax (PIT) | Headline PIT rate | Resident: Progressive rates up to 35% for employment income; Non-resident: A flat tax rate of 20% fbr employment income; |
| PIT return due date | For employment income, tax has to be declared provisionally on a monthly or quarterly basis by the 20th day of the following month or by the last day of the 1st month following the reporting quarter, respectively. An annual final tax return must be submitted by the last day of the 3rd month of the following tax year. | |
| PIT final payment due date | the same as the deadline of submission of the annual final tax return | |
| PIT estimated payment due dates | the same with the deadline of submission of the monthly or quarterly tax return. | |
| Standard VAT rate | 10% | |
| WHT rates (Div/Int/Roy) | 0/5%/10% | |
| Corporate capital gains tax rate | Capital gains are subject to the nonnal CIT rate | |
| Individual capital gains tax rate | The sale of securities is 0.1% of the sale proceeds | |
| Headline net wealth/worth tax rate | NA | |
| Inheritance tax rate | 10% | |
| Gift tax rate | 10% | |