Types of income (收入种类) Withholding tax rate.PPT

Taxation(稅) Taxation(稅) ?Types of taxation(稅別): corporate income tax(公司營業稅), personal income tax(個人所得稅), withholding tax(代扣所得稅), VAT(加值稅), specific business tax, stamp duty(印花稅) ?Others: property and land taxes(財產與土地稅), customs(關稅), excise(貨物稅) Corporate Income tax: compared(公司營業稅:比較) Singapore Thailand Vietnam Malaysia Indonesia China % 30 25 20 15 10 5 0 Corporate income tax(公司營業稅) ?Companies or juristic partnerships registered in Thailand or conducting business in Thailand, regardless its nationality(在泰國註冊/營業的公司/法人) ?Rate: flat rate of 20% of net profits(統一的、利潤的20% ) ?Reduced rate provided(可減稅率) ?Fiscal year: ending 31 December(會計年度12月31日結束) Deductions(扣除) ?Expenses(費用) ?Depreciation(價值減損) ?Losses(損失) ?The items not allowed as deductions (不得扣減): ?Private expenses(私人花費), gifts to charitable institutions (慈善捐款)(exceeding 2% of net profit,超過利潤2%), criminal fines under the Revenue Code(稅法上的罰金) Personal income tax(個人所得稅) ?Individuals who derive an income from employment or business conducted in Thailand(在泰國受雇或經商所得) ?Tax residents – being present in Thailand for at least 180 days a year (在泰國每年至少停留180天) Deductions(扣除) ?Standard personal allowance (標準扣除額) ?Allowance for life insurance premiums(人壽保費) ?Provident or pension funds(老年年金) ?Interest payments(支付利息) ?Charitable donations(慈善捐款) Amount(金額) Rate(費率) 0-300,000 Exempt(免稅費率) 300,001-500,000 10% 500,001-750,000 15% 750,000-1,000,000 20% 1,000,001-2,000,000 25% 2,000,001-5,000,000 30% 5,000,001 and more 35% Withholding tax(預扣所得稅) ?The payment paid from or in Thailand is subject to income tax. The payer must withhold the tax at source.(從/在泰國支出, 支付者須扣所得稅) ?The tax withheld is credited against tax liability of the taxpayer(預扣所得稅算入繳稅義務人所繳) Withholding tax rate(預扣所得稅) Types of income (收入種類) Withholding tax rate (%) (預扣費率) Employment income(勞動) 0-35 Interest(利息) 15 Dividends(股息) 10 Rents(租金) 5 Service and professional fees(服務與專業收入) 3 Capital gain(資本收入) 0-35 Shareholders(股東) ?Dividend(股利