{"id":11709,"date":"2026-07-25T12:10:00","date_gmt":"2026-07-25T04:10:00","guid":{"rendered":"https:\/\/www.manhattansez.com\/cambodia-corporate-income-tax-qip-incentives-2\/"},"modified":"2026-07-25T12:49:22","modified_gmt":"2026-07-25T04:49:22","slug":"cambodia-corporate-income-tax-qip-incentives","status":"publish","type":"post","link":"https:\/\/www.manhattansez.com\/zh-hant\/cambodia-corporate-income-tax-qip-incentives\/","title":{"rendered":"\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\u8207 QIP \u514d\u7a05\u512a\u60e0\uff1a\u80fd\u514d\u5e7e\u5e74\u3001\u53c8\u514d\u4e86\u4ec0\u9ebc\uff1f"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-ast-global-color-4-background-color has-background wp-block-paragraph\" style=\"margin-top:0;margin-right:var(--wp--preset--spacing--40);margin-bottom:0;margin-left:var(--wp--preset--spacing--40);padding-top:0;padding-right:var(--wp--preset--spacing--80);padding-bottom:0;padding-left:var(--wp--preset--spacing--30);font-size:20px\"><strong>\u6587\u7ae0\u6458\u8981\uff1a<\/strong>\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\u6a19\u6e96\u7a05\u7387\u70ba 20%\uff0c\u800c\u53d6\u5f97\u5408\u683c\u6295\u8cc7\u9805\u76ee\uff08QIP\uff09\u8cc7\u683c\u8005\uff0c\u6700\u9577\u53ef\u4eab 9 \u5e74\u514d\u7a05\u671f\u2014\u2014\u9019\u662f\u8a31\u591a\u4f01\u696d\u8a55\u4f30\u67ec\u57d4\u5be8\u7684\u7b2c\u4e00\u500b\u7406\u7531\u3002\u4f46\u5be6\u52d9\u4e0a\u6709\u4e09\u4ef6\u4e8b\u5e38\u88ab\u8aa4\u89e3\uff1a\u5176\u4e00\uff0c9 \u5e74\u4e0d\u662f\u300c\u4e00\u53e3\u6c23\u514d\u4e5d\u5e74\u300d\uff0c\u800c\u662f\u7531\u5553\u52d5\u671f\uff08\u6700\u9577 3 \u5e74\uff09\u3001\u514d\u7a05\u671f\uff08\u56fa\u5b9a 3 \u5e74\uff09\u8207\u512a\u5148\u671f\uff080 \u81f3 3 \u5e74\uff09\u4e09\u6bb5\u69cb\u6210\uff0c\u8d77\u7b97\u9ede\u662f\u9996\u6b21\u53d6\u5f97\u71df\u6536\u4e26\u7372\u5229\uff1b\u5176\u4e8c\uff0c\u514d\u7a05\u671f\u514d\u7684\u662f\u6240\u5f97\u7a05\u8207 1% \u6708\u5ea6\u9810\u7e73\uff0c\u4f46\u589e\u503c\u7a05\u3001\u9810\u6263\u7a05\u3001\u54e1\u5de5\u85aa\u8cc7\u7a05\u8207\u5404\u9805\u7533\u5831\u7fa9\u52d9\u4e26\u4e0d\u56e0\u6b64\u6d88\u5931\uff0c\u4ecd\u9808\u6309\u6708\u7533\u5831\uff1b\u5176\u4e09\uff0cQIP \u7684\u57fa\u672c\u512a\u60e0\u662f\u300c\u514d\u7a05\u671f\u300d\u8207\u300c\u7279\u5225\u6298\u820a\u300d\u4e8c\u64c7\u4e00\uff0c\u800c\u975e\u540c\u6642\u4eab\u6709\u3002\u6b64\u5916\uff0c\u5169\u500b\u8de8\u5883\u8b8a\u91cf\u503c\u5f97\u6ce8\u610f\uff1a\u8d8a\u5357\u65b0\u4f01\u696d\u6240\u5f97\u7a05\u6cd5\u5df2\u53d6\u6d88\u5de5\u696d\u5340\u7684\u6240\u5f97\u7a05\u512a\u60e0\uff0c\u800c OECD \u5168\u7403\u6700\u4f4e\u7a05\u5247\u53ef\u80fd\u8b93\u5927\u578b\u8de8\u570b\u96c6\u5718\u7684\u514d\u7a05\u671f\u5be6\u76ca\u6253\u6298\u3002\u672c\u6587\u62c6\u89e3\u67ec\u57d4\u5be8\u4f01\u696d\u5be6\u969b\u8981\u7e73\u54ea\u4e9b\u7a05\u3001QIP \u80fd\u514d\u4ec0\u9ebc\u8207\u600e\u9ebc\u7b97\u3001\u7d93\u6fdf\u7279\u5340\u5167\u7684\u5dee\u7570\uff0c\u4ee5\u53ca\u67ec\u8d8a\u6cf0\u7684\u7a05\u52d9\u6bd4\u8f03\u8207\u5be6\u52d9\u6ce8\u610f\u4e8b\u9805\u3002<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"section-1\" class=\"wp-block-heading\"><strong>\u4e00\u3001\u5f15\u8a00\uff1a\u514d\u7a05\u4e5d\u5e74\uff0c\u70ba\u4ec0\u9ebc\u5be6\u969b\u611f\u53d7\u5e38\u5e38\u4e0d\u662f\u9019\u6a23\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">\u300c\u67ec\u57d4\u5be8\u6700\u9577\u53ef\u4ee5\u514d\u4e5d\u5e74\u6240\u5f97\u7a05\u300d\u2014\u2014\u9019\u53e5\u8a71\u5e7e\u4e4e\u51fa\u73fe\u5728\u6bcf\u4e00\u4efd\u62db\u5546\u7c21\u5831\u88e1\uff0c\u4e5f\u78ba\u5be6\u662f\u67ec\u57d4\u5be8\u6295\u8cc7\u512a\u60e0\u7684\u6838\u5fc3\u3002\u4f46\u771f\u6b63\u628a\u5de5\u5ee0\u958b\u8d77\u4f86\u7684\u4f01\u696d\uff0c\u8ca1\u52d9\u5f80\u5f80\u6703\u767c\u73fe\u53e6\u4e00\u5e45\u666f\u8c61\uff1a\u6bcf\u500b\u6708\u9084\u662f\u8981\u8dd1\u7a05\u5c40\u3001\u9084\u662f\u6709\u7a05\u8981\u7e73\u3001\u5e74\u5e95\u9084\u662f\u6709\u4e00\u7b46\u7b46\u7533\u5831\u8981\u8655\u7406\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">\u843d\u5dee\u4e0d\u5728\u65bc\u653f\u7b56\u6253\u4e86\u6298\u6263\uff0c\u800c\u5728\u65bc\u300c\u514d\u7684\u662f\u54ea\u4e00\u7a2e\u7a05\u300d\u5f9e\u4e00\u958b\u59cb\u5c31\u6c92\u5f04\u6e05\u695a\u3002\u67ec\u57d4\u5be8\u7684\u7a05\u5236\u88e1\uff0c\u4f01\u696d\u6240\u5f97\u7a05\u53ea\u662f\u5176\u4e2d\u4e00\u5c64\uff1b\u514d\u7a05\u671f\u514d\u6389\u7684\u662f\u9019\u4e00\u5c64\u8207\u5b83\u7684\u6708\u5ea6\u9810\u7e73\uff0c\u5176\u9918\u7684\u589e\u503c\u7a05\u3001\u9810\u6263\u7a05\u3001\u85aa\u8cc7\u7a05\u8207\u7533\u5831\u7fa9\u52d9\u7167\u820a\u3002\u8981\u628a\u9019\u7b46\u8cec\u7b97\u6e96\uff0c\u5f97\u5148\u628a\u67ec\u57d4\u5be8\u4f01\u696d\u5be6\u969b\u6703\u78b0\u5230\u7684\u7a05\u4e00\u9805\u4e00\u9805\u6524\u958b\u4f86\u770b\uff08\u7a05\u5236\u5168\u8c8c\u53e6\u898b<a href=\"https:\/\/www.manhattansez.com\/zh-hant\/cambodia-tax-guide\/\">\u67ec\u57d4\u5be8\u7a05\u52d9\u6307\u5357<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"section-2\" class=\"wp-block-heading\"><strong>\u4e8c\u3001\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\u4e4b\u5916\uff1a\u7d93\u71df\u9084\u8981\u7e73\u54ea\u4e9b\u7a05<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>\u67ec\u57d4\u5be8\u4f01\u696d\u65e5\u5e38\u9762\u5c0d\u7684\u7a05\uff0c\u4e3b\u8981\u6709\u4e94\u985e\uff1a\u4f01\u696d\u6240\u5f97\u7a05\u3001\u6700\u4f4e\u7a05\u3001\u6708\u5ea6\u9810\u7e73\u3001\u589e\u503c\u7a05\u8207\u9810\u6263\u7a05\u2014\u2014\u5b83\u5011\u5404\u81ea\u7368\u7acb\uff0c\u4e0d\u80fd\u6df7\u70ba\u4e00\u8ac7\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes has-medium-font-size\" style=\"margin-right:0px;margin-left:0px;padding-right:16px;padding-left:0\"><table class=\"has-fixed-layout\" style=\"border-width:16px\"><thead><tr><td><strong>\u7a05\u76ee<\/strong><\/td><td><strong>\u7a05\u7387\uff082026\uff09<\/strong><\/td><td><strong>\u91cd\u9ede\u8aaa\u660e<\/strong><\/td><\/tr><\/thead><tbody><tr><td>\u4f01\u696d\u6240\u5f97\u7a05\uff08CIT\uff09<\/td><td>\u6a19\u6e96 20%<\/td><td>\u9069\u7528\u4e2d\u578b\u8207\u5927\u578b\u7d0d\u7a05\u4eba\uff1b\u5c0f\u578b\u7d0d\u7a05\u4eba 0\u201320% \u7d2f\u9032\uff1b\u77f3\u6cb9\u5929\u7136\u6c23\u8207\u90e8\u5206\u7926\u696d 30%\uff1b\u4fdd\u96aa\u696d\u6309\u6bdb\u4fdd\u8cbb 5%<\/td><\/tr><tr><td>\u6700\u4f4e\u7a05\uff08MT\uff09<\/td><td>\u5e74\u71df\u696d\u984d 1%\uff08\u4e0d\u542b\u589e\u503c\u7a05\uff09<\/td><td>\u8207\u6240\u5f97\u7a05\u4e26\u7acb\u4e4b\u7368\u7acb\u7a05\u76ee\uff1b\u7576 1% \u71df\u696d\u984d\u9ad8\u65bc 20% \u6240\u5f97\u7a05\u6642\u9808\u7e73\u3002\u4f9d 2017 \u5e74\u8ca1\u653f\u7ba1\u7406\u6cd5\uff0c\u300c\u4fdd\u6301\u9069\u7576\u6703\u8a08\u8a18\u9304\u300d\u8005\u4e0d\u9069\u7528<\/td><\/tr><tr><td>\u6708\u5ea6\u9810\u7e73<\/td><td>\u6708\u71df\u696d\u984d 1%\uff08\u542b\u7a05\u3001\u4e0d\u542b\u589e\u503c\u7a05\uff09<\/td><td>\u6309\u6708\u7e73\u7d0d\uff0c\u53ef\u62b5\u6263\u5e74\u5ea6\u6240\u5f97\u7a05\u8207\u6700\u4f4e\u7a05\uff1b\u514d\u7a05\u671f\u5167\u514d\u7e73\uff0c\u4f46\u4ecd\u9808\u905e\u4ea4\u96f6\u7533\u5831<\/td><\/tr><tr><td>\u589e\u503c\u7a05\uff08VAT\uff09<\/td><td>\u6a19\u6e96 10%\uff1b\u51fa\u53e3 0%<\/td><td>\u767b\u8a18\u9580\u6abb\u70ba\u5e74\u71df\u696d\u984d 1.25 \u5104\u745e\u723e\uff08\u7d04 3.1 \u842c\u7f8e\u5143\uff09\uff1b\u51fa\u53e3\u8ca8\u7269\u8207\u4f9b\u61c9\u51fa\u53e3\u5546\u7684\u90e8\u5206\u652f\u6301\u6027\u7522\u696d\u9069\u7528 0%<\/td><\/tr><tr><td>\u9810\u6263\u7a05\uff08WHT\uff09<\/td><td>\u5c45\u6c11\uff1a\u670d\u52d9 15%\u3001\u6b0a\u5229\u91d1 15%\u3001\u79df\u91d1 10%\u3001\u5229\u606f 15%\uff1b\u975e\u5c45\u6c11\u4e00\u5f8b 14%<\/td><td>\u652f\u4ed8\u4e88\u5df2\u767b\u8a18\u7d0d\u7a05\u4eba\u4e14\u53d6\u5f97\u6709\u6548\u589e\u503c\u7a05\u767c\u7968\u4e4b\u670d\u52d9\uff0c\u53ef\u514d\u9810\u6263<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">\u9019\u5f35\u8868\u88e1\u6709\u5169\u500b\u5bb9\u6613\u8e29\u7684\u9ede\u3002<strong>\u7b2c\u4e00\uff0c\u6700\u4f4e\u7a05\u662f\u300c\u7368\u7acb\u7a05\u76ee\u300d<\/strong>\u2014\u2014\u5373\u4f7f\u4f01\u696d\u8667\u640d\uff0c\u53ea\u8981 1% \u71df\u696d\u984d\u9ad8\u65bc\u6240\u5f97\u7a05\uff0c\u4ecd\u9808\u7e73\u7d0d\uff1b\u96d6\u7136\u6cd5\u898f\u5beb\u660e\u4fdd\u6301\u9069\u7576\u6703\u8a08\u8a18\u9304\u8005\u4e0d\u9069\u7528\uff0c\u4f46\u300c\u4f55\u8b02\u9069\u7576\u6703\u8a08\u8a18\u9304\u300d\u81f3\u4eca\u6c92\u6709\u660e\u78ba\u5b9a\u7fa9\uff0c\u5be6\u52d9\u4e0a\u4ecd\u5b58\u5728\u88c1\u91cf\u7a7a\u9593\uff0c\u56e0\u6b64\u5b8c\u6574\u7684\u8cec\u52d9\u8207\u5be9\u8a08\u662f\u5fc5\u8981\u7684\u81ea\u4fdd\u3002<strong>\u7b2c\u4e8c\uff0c\u79df\u91d1\u3001\u670d\u52d9\u7b49\u5c0d\u5916\u652f\u4ed8\u7684\u9810\u6263\u7a05<\/strong>\uff0c\u662f\u8a31\u591a\u81fa\u5546\u8207\u9678\u8cc7\u4f01\u696d\u521d\u671f\u6700\u5e38\u6f0f\u6389\u7684\u4e00\u74b0\u2014\u2014\u79df\u5ee0\u623f\u8981\u6263 10%\u3001\u4ed8\u5883\u5916\u670d\u52d9\u8cbb\u8981\u6263 14%\uff0c\u6f0f\u6263\u7684\u7a05\u8ca0\u6700\u7d42\u6703\u843d\u5230\u4f01\u696d\u81ea\u5df1\u982d\u4e0a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"section-3\" class=\"wp-block-heading\"><strong>\u4e09\u3001QIP \u514d\u7a05\u671f\u600e\u9ebc\u7b97\uff1a\u4e09\u6bb5\u7d50\u69cb\u8207\u8d77\u7b97\u9ede<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>QIP \u7684\u6240\u5f97\u7a05\u514d\u7a05\u671f\u6700\u9577 9 \u5e74\uff0c\u4f46\u5b83\u4e0d\u662f\u4e00\u6bb5\u9023\u7e8c\u7684\u4e5d\u5e74\uff0c\u800c\u662f\u7531\u5553\u52d5\u671f\u3001\u514d\u7a05\u671f\u8207\u512a\u5148\u671f\u4e09\u6bb5\u63a5\u7e8c\u69cb\u6210\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"2156\" height=\"892\" src=\"https:\/\/www.manhattansez.com\/wp-content\/uploads\/cambodia-qip-tax-holiday-structure-hant.png\" alt=\"\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\uff5c\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\uff5c\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\uff5c\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\uff5c\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\uff5c\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\uff5c\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\uff5c\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\uff5c\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\uff5c\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\uff5cQIP \u6240\u5f97\u7a05\u514d\u7a05\u671f\u7684\u4e09\u6bb5\u7d50\u69cb\" class=\"wp-image-11696\" srcset=\"https:\/\/www.manhattansez.com\/wp-content\/uploads\/cambodia-qip-tax-holiday-structure-hant.png 2156w, https:\/\/www.manhattansez.com\/wp-content\/uploads\/cambodia-qip-tax-holiday-structure-hant-300x124.png 300w, https:\/\/www.manhattansez.com\/wp-content\/uploads\/cambodia-qip-tax-holiday-structure-hant-1024x424.png 1024w, https:\/\/www.manhattansez.com\/wp-content\/uploads\/cambodia-qip-tax-holiday-structure-hant-768x318.png 768w, https:\/\/www.manhattansez.com\/wp-content\/uploads\/cambodia-qip-tax-holiday-structure-hant-1536x635.png 1536w, https:\/\/www.manhattansez.com\/wp-content\/uploads\/cambodia-qip-tax-holiday-structure-hant-2048x847.png 2048w\" sizes=\"(max-width: 2156px) 100vw, 2156px\" \/><\/figure>\n\n\n<p class=\"has-text-align-center wp-block-paragraph\" style=\"font-size:15px\"><em>\u5716 1\uff1aQIP \u6240\u5f97\u7a05\u514d\u7a05\u671f\u7684\u4e09\u6bb5\u7d50\u69cb\uff08\u4f9d\u67ec\u57d4\u5be8\u6295\u8cc7\u6cd5\u8207 CDC \u8aaa\u660e\u6574\u7406\uff09\u3002\u514d\u7a05\u671f\u7684\u5be6\u969b\u50f9\u503c\u53d6\u6c7a\u65bc\u5c08\u6848\u591a\u5feb\u958b\u59cb\u7372\u5229\u3002<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">\u4e09\u6bb5\u7684\u898f\u5247\u5982\u4e0b\uff1a<strong>\u5553\u52d5\u671f<\/strong>\u81ea\u9805\u76ee\u767b\u8a18\u8d77\u7b97\u3001\u6700\u9577 3 \u5e74\uff0c\u7576\u9805\u76ee\u9996\u6b21\u53d6\u5f97\u71df\u6536\u4e14\u7576\u5e74\u7372\u5229\u6642\u5373\u544a\u7d50\u675f\uff1b\u82e5\u6709\u71df\u6536\u4f46\u7576\u5e74\u8667\u640d\uff0c\u8667\u640d\u671f\u6700\u9577\u4ecd\u4ee5 3 \u5e74\u8a08\uff1b\u82e5\u5c1a\u672a\u53d6\u5f97\u71df\u6536\uff0c\u5553\u52d5\u671f\u4e0d\u5553\u52d5\uff0c\u76f4\u5230\u6709\u6536\u5165\u624d\u958b\u59cb\u8a08\u7b97\u3002\u63a5\u7740\u9032\u5165\u56fa\u5b9a 3 \u5e74\u7684<strong>\u514d\u7a05\u671f<\/strong>\uff0c\u9019\u662f\u6838\u5fc3\u7684\u514d\u7a05\u671f\u9593\u3002\u6700\u5f8c\u662f<strong>\u512a\u5148\u671f<\/strong>\uff0c\u9577\u5ea6\u4f9d\u9805\u76ee\u985e\u5225\u8207\u898f\u6a21\u5728 0 \u81f3 3 \u5e74\u4e4b\u9593\u3002\u4e09\u6bb5\u5408\u8a08\u6700\u9577 9 \u5e74\uff0c\u671f\u6eff\u5f8c\u5373\u6309 20% \u6a19\u6e96\u7a05\u7387\u8ab2\u7a05\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">\u9019\u500b\u7d50\u69cb\u5c0d\u8ca1\u52d9\u898f\u5283\u7684\u610f\u7fa9\u5728\u65bc\uff1a\u514d\u7a05\u671f\u7684\u5be6\u969b\u50f9\u503c\uff0c\u53d6\u6c7a\u65bc\u4f01\u696d\u300c\u4ec0\u9ebc\u6642\u5019\u958b\u59cb\u8cfa\u9322\u300d\u3002\u82e5\u9805\u76ee\u5efa\u8a2d\u8207\u722c\u5761\u671f\u9577\u3001\u9072\u9072\u672a\u7372\u5229\uff0c\u5553\u52d5\u671f\u6703\u88ab\u8017\u6389\u4e00\u90e8\u5206\uff1b\u53cd\u4e4b\uff0c\u82e5\u80fd\u8f03\u5feb\u6295\u7522\u7372\u5229\uff0c\u514d\u7a05\u671f\u7684\u6548\u76ca\u5c31\u80fd\u843d\u5728\u7372\u5229\u6700\u96c6\u4e2d\u7684\u5e74\u4efd\u3002\u9019\u4e5f\u662f\u70ba\u4ec0\u9ebc\u8a31\u591a\u4f01\u696d\u9078\u64c7\u5148\u79df\u6a19\u6e96\u5ee0\u623f\u5feb\u901f\u6295\u7522\u3001\u800c\u975e\u5f9e\u5efa\u5ee0\u958b\u59cb\u8017\u6642\uff08\u79df\u5efa\u53d6\u6368\u8a73\u898b<a href=\"https:\/\/www.manhattansez.com\/zh-hant\/cambodia-factory-rent-vs-build\/\">\u5ee0\u623f\u79df\u8cc3 vs \u81ea\u5efa<\/a>\u4e00\u6587\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"section-4\" class=\"wp-block-heading\"><strong>\u56db\u3001QIP \u514d\u7684\u662f\u4ec0\u9ebc\uff1a\u5169\u7a2e\u57fa\u672c\u512a\u60e0\u8207\u9032\u53e3\u7a05\u8c41\u514d<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>QIP \u7684\u57fa\u672c\u512a\u60e0\u662f\u300c\u514d\u7a05\u671f\u300d\u8207\u300c\u7279\u5225\u6298\u820a\u300d\u4e8c\u64c7\u4e00\uff0c\u4e0d\u80fd\u540c\u6642\u4eab\u6709\uff1b\u6b64\u5916\u9084\u6709\u9032\u53e3\u7a05\u9805\u7684\u8c41\u514d\uff0c\u9019\u90e8\u5206\u5f80\u5f80\u88ab\u4f4e\u4f30\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"2156\" height=\"1210\" src=\"https:\/\/www.manhattansez.com\/wp-content\/uploads\/cambodia-qip-vs-ordinary-tax-burden-hant.png\" alt=\"\u4e00\u822c\u4f01\u696d\u8207 QIP \u4f01\u696d\u5728\u514d\u7a05\u671f\u5167\u7684\u7a05\u8ca0\u5dee\u7570\" class=\"wp-image-11699\" srcset=\"https:\/\/www.manhattansez.com\/wp-content\/uploads\/cambodia-qip-vs-ordinary-tax-burden-hant.png 2156w, https:\/\/www.manhattansez.com\/wp-content\/uploads\/cambodia-qip-vs-ordinary-tax-burden-hant-300x168.png 300w, https:\/\/www.manhattansez.com\/wp-content\/uploads\/cambodia-qip-vs-ordinary-tax-burden-hant-1024x575.png 1024w, https:\/\/www.manhattansez.com\/wp-content\/uploads\/cambodia-qip-vs-ordinary-tax-burden-hant-768x431.png 768w, https:\/\/www.manhattansez.com\/wp-content\/uploads\/cambodia-qip-vs-ordinary-tax-burden-hant-1536x862.png 1536w, https:\/\/www.manhattansez.com\/wp-content\/uploads\/cambodia-qip-vs-ordinary-tax-burden-hant-2048x1149.png 2048w\" sizes=\"(max-width: 2156px) 100vw, 2156px\" \/><\/figure>\n\n\n<p class=\"has-text-align-center wp-block-paragraph\" style=\"font-size:15px\"><em>\u5716 2\uff1a\u4e00\u822c\u4f01\u696d\u8207 QIP \u4f01\u696d\u5728\u514d\u7a05\u671f\u5167\u7684\u7a05\u8ca0\u5dee\u7570\uff08\u793a\u610f\uff09\u3002\u514d\u7684\u662f\u6240\u5f97\u7a05\u8207 1% \u6708\u5ea6\u9810\u7e73\uff1b\u52a0\u503c\u7a05\u3001\u9810\u6263\u7a05\u3001\u85aa\u8cc7\u7a05\u8207\u7533\u5831\u7fa9\u52d9\u4e26\u672a\u6e1b\u5c11\u3002<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">\u5148\u8aaa<strong>\u4e8c\u64c7\u4e00<\/strong>\u3002\u4f01\u696d\u53ef\u9078\u64c7\u524d\u8ff0\u7684\u6240\u5f97\u7a05\u514d\u7a05\u671f\uff0c\u6216\u9078\u64c7\u300c\u7279\u5225\u6298\u820a\u300d\u2014\u2014\u5373\u5c0d\u751f\u7522\u6027\u8cc7\u7522\u7d66\u4e88\u52a0\u901f\u6298\u820a\uff0c\u4ee5\u5728\u524d\u671f\u62b5\u6e1b\u61c9\u7a05\u6240\u5f97\u3002\u524d\u8005\u9069\u5408\u9810\u671f\u80fd\u8f03\u5feb\u7372\u5229\u3001\u4e14\u7372\u5229\u96c6\u4e2d\u7684\u9805\u76ee\uff1b\u5f8c\u8005\u9069\u5408\u8cc7\u672c\u6295\u5165\u5927\u3001\u5e0c\u671b\u4ee5\u6298\u820a\u9577\u671f\u6524\u62b5\u7684\u9805\u76ee\u3002\u9019\u662f\u4e00\u500b\u9700\u8981\u6309\u81ea\u8eab\u8ca1\u52d9\u7d50\u69cb\u8a66\u7b97\u7684\u9078\u64c7\uff0c\u800c\u975e\u300c\u514d\u7a05\u671f\u4e00\u5b9a\u6bd4\u8f03\u597d\u300d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong>\u9032\u53e3\u7a05\u9805\u7684\u8c41\u514d<\/strong>\u5247\u5305\u62ec\uff1a\u5efa\u7bc9\u6750\u6599\u3001\u751f\u7522\u8a2d\u5099\u8207\u751f\u7522\u6295\u5165\uff08\u539f\u6599\uff09\u53ef\u514d\u5fb5\u95dc\u7a05\u3001\u7279\u5225\u7a05\u8207\u589e\u503c\u7a05\uff0c\u5176\u4e2d\u751f\u7522\u6295\u5165\u7684\u514d\u7a05\u9069\u7528\u65bc\u51fa\u53e3\u5c0e\u5411\u7684\u751f\u7522\u3002\u5c0d\u88fd\u9020\u696d\u800c\u8a00\uff0c\u9019\u4e00\u9805\u5728\u5efa\u5ee0\u671f\u8207\u91cf\u7522\u671f\u7684\u73fe\u91d1\u6d41\u6548\u76ca\uff0c\u5f80\u5f80\u4e0d\u4e9e\u65bc\u6240\u5f97\u7a05\u514d\u7a05\u2014\u2014\u5c24\u5176\u8a2d\u5099\u8207\u5efa\u6750\u7684\u9032\u53e3\u91d1\u984d\u901a\u5e38\u96c6\u4e2d\u5728\u524d\u671f\u3002\u9808\u7559\u610f\u7684\u662f\uff0c\u9019\u4e9b\u8c41\u514d\u9808\u4e8b\u5148\u5411 CDC \u63d0\u4ea4\u6e05\u55ae\u4e26\u7d93\u5be9\u6838\u6279\u51c6\uff0c\u4e26\u975e\u81ea\u52d5\u9069\u7528\uff1b\u514d\u7a05\u671f\u7d50\u675f\u5f8c\uff0c\u7528\u65bc\u751f\u7522\u7684\u9032\u53e3\u6750\u6599\u4ecd\u53ef\u5728\u6bcf\u5e74\u7d93 CDC \u6279\u51c6\u5f8c\u7e7c\u7e8c\u4eab\u6709\u95dc\u7a05\u512a\u60e0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">\u53e6\u6709\u4e00\u9805\u5e38\u88ab\u5ffd\u7565\u7684\u898f\u5b9a\uff1a\u65e2\u6709 QIP \u82e5<strong>\u8ffd\u52a0\u6295\u8cc7\u3001\u64f4\u5145\u7522\u80fd<\/strong>\uff0c\u4f9d Prakas \u7b2c 313 \u865f\uff0c\u5176\u64f4\u5145\u8cc7\u672c\u4ea6\u53ef\u4eab\u6240\u5f97\u7a05\u3001\u9810\u7e73\u8207\u6700\u4f4e\u7a05\u7684\u514d\u7a05\u512a\u60e0\uff0c\u514d\u7a05\u984d\u4f9d\u300c\u64f4\u5145\u8cc7\u672c\u4f54\u64f4\u5145\u524d\u5f8c\u7e3d\u8cc7\u672c\u7684\u6bd4\u7387\u300d\u8a08\u7b97\uff1b\u5176\u4e2d\u6700\u4f4e\u7a05\u7684\u8c41\u514d\u4ee5\u5177\u5099\u7368\u7acb\u5be9\u8a08\u5831\u544a\u70ba\u524d\u63d0\u3002\u82e5\u4f01\u696d\u672a\u6309\u64f4\u5145\u8a08\u5283\u5c07\u8cc7\u91d1\u7528\u65bc\u5efa\u6750\u8207\u65b0\u8a2d\u5099\uff0c\u512a\u60e0\u6703\u88ab\u53d6\u6d88\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"section-5\" class=\"wp-block-heading\"><strong>\u4e94\u3001\u7d93\u6fdf\u7279\u5340\u5167\u7684 QIP \u6709\u4f55\u4e0d\u540c<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>\u5728\u7d93\u6fdf\u7279\u5340\u5167\u8a2d\u5ee0\uff0cQIP \u7684\u7a05\u52d9\u512a\u60e0\u5167\u5bb9\u8207\u5340\u5916\u5927\u81f4\u76f8\u540c\uff0c\u5dee\u5225\u4e3b\u8981\u5728\u7533\u8acb\u8def\u5f91\u8207\u57f7\u884c\u6548\u7387\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">\u4f9d\u67ec\u57d4\u5be8\u6295\u8cc7\u6cd5\uff0c\u7279\u5340\u5916\u7684\u6295\u8cc7\u9805\u76ee\u9808\u5411\u67ec\u57d4\u5be8\u767c\u5c55\u7406\u4e8b\u6703\uff08CDC\uff09\u6216\u7701\u5e02\u6295\u8cc7\u5206\u59d4\u54e1\u6703\uff08PMIS\uff09\u767b\u8a18\u4e26\u53d6\u5f97\u6700\u7d42\u767b\u8a18\u8b49\u66f8\uff1b\u800c\u8a2d\u5728\u7d93\u6fdf\u7279\u5340\u5167\u7684\u9805\u76ee\uff0c\u901a\u5e38\u53ef\u901a\u904e\u7279\u5340\u7ba1\u7406\u6a5f\u69cb\u7684\u55ae\u4e00\u7a97\u53e3\u5354\u52a9\u8fa6\u7406\uff0c\u8207\u6d77\u95dc\u3001\u7a05\u52d9\u3001\u52de\u5de5\u7b49\u90e8\u9580\u7684\u5c0d\u63a5\u4e5f\u5728\u5712\u5340\u5167\u5b8c\u6210\uff08<a href=\"https:\/\/www.manhattansez.com\/zh-hant\/cambodia-qip-online-application\/\">QIP \u7dda\u4e0a\u7533\u8acb\u6d41\u7a0b<\/a>\u8207<a href=\"https:\/\/www.manhattansez.com\/zh-hant\/special-economic-zones-of-cambodia-a-complete-guide\/\">\u67ec\u57d4\u5be8\u7d93\u6fdf\u7279\u5340\u5b8c\u6574\u6307\u5357<\/a>\u53e6\u6709\u5c08\u6587\uff09\u3002\u5c0d\u591a\u6578\u88fd\u9020\u696d\u8005\u800c\u8a00\uff0c\u5be6\u8cea\u5dee\u7570\u4e0d\u5728\u300c\u80fd\u514d\u591a\u5c11\u7a05\u300d\uff0c\u800c\u5728\u300c\u591a\u5feb\u62ff\u5230\u6279\u6587\u3001\u5831\u95dc\u8207\u5e74\u5ea6\u6e05\u55ae\u5be9\u6838\u662f\u5426\u9806\u66a2\u300d\u2014\u2014\u9019\u985e\u884c\u653f\u6548\u7387\u6703\u76f4\u63a5\u53cd\u6620\u5728\u5efa\u5ee0\u9032\u5ea6\u8207\u73fe\u91d1\u6d41\u4e0a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"section-6\" class=\"wp-block-heading\"><strong>\u516d\u3001\u67ec\u8d8a\u6cf0\u6bd4\u8f03\uff1a\u6a19\u6e96\u7a05\u7387\u90fd\u662f 20%\uff0c\u5dee\u5225\u5728\u512a\u60e0\u7d50\u69cb<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>\u4e00\u500b\u5e38\u88ab\u5ffd\u7565\u7684\u4e8b\u5be6\u662f\uff1a\u67ec\u57d4\u5be8\u3001\u8d8a\u5357\u3001\u6cf0\u570b\u7684\u4f01\u696d\u6240\u5f97\u7a05\u6a19\u6e96\u7a05\u7387\u90fd\u662f 20%\u2014\u2014\u771f\u6b63\u62c9\u958b\u5dee\u8ddd\u7684\uff0c\u662f\u512a\u60e0\u7684\u7d50\u69cb\u8207\u9069\u7528\u689d\u4ef6\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes has-medium-font-size\" style=\"margin-right:0px;margin-left:0px;padding-right:16px;padding-left:0\"><table class=\"has-fixed-layout\" style=\"border-width:16px\"><thead><tr><td><strong>\u9805\u76ee<\/strong><\/td><td><strong>\u67ec\u57d4\u5be8<\/strong><\/td><td><strong>\u8d8a\u5357<\/strong><\/td><td><strong>\u6cf0\u570b<\/strong><\/td><\/tr><\/thead><tbody><tr><td>\u6a19\u6e96\u7a05\u7387<\/td><td>20%<\/td><td>20%<\/td><td>20%<\/td><\/tr><tr><td>\u4e3b\u8981\u512a\u60e0\u5de5\u5177<\/td><td>QIP\uff1a\u514d\u7a05\u671f\u6700\u9577 9 \u5e74\uff0c\u6216\u7279\u5225\u6298\u820a\u4e8c\u64c7\u4e00<\/td><td>\u6309\u7522\u696d\u8207\u5730\u5340\u7d66\u4e88 10%\uff0815 \u5e74\uff09\u300117%\uff0810 \u5e74\uff09\u7b49\u512a\u60e0\u7a05\u7387<\/td><td>BOI\uff1a\u4f9d\u6d3b\u52d5\u985e\u5225\u7d66\u4e88\u514d\u7a05\u6216\u6e1b\u514d<\/td><\/tr><tr><td>\u4e2d\u5c0f\u4f01\u696d\u7a05\u7387<\/td><td>\u5c0f\u578b\u7d0d\u7a05\u4eba 0\u201320% \u7d2f\u9032<\/td><td>\u5fae\u578b 15%\u3001\u5c0f\u578b 17%\uff08\u591a\u6578\u5916\u8cc7\u4e0d\u9069\u7528\uff09<\/td><td>\u53e6\u6709\u4e2d\u5c0f\u4f01\u696d\u7d1a\u8ddd<\/td><\/tr><tr><td>\u8fd1\u671f\u91cd\u8981\u8b8a\u5316<\/td><td>\u6295\u8cc7\u6cd5\uff082021\uff09\u8207\u7b2c 111 \u865f\u6b21\u6cd5\u4ee4\u5f8c\u67b6\u69cb\u7a69\u5b9a<\/td><td>\u65b0\u7a05\u6cd5\uff082025\/10 \u751f\u6548\uff09\u53d6\u6d88\u5de5\u696d\u5340\u7684\u6240\u5f97\u7a05\u512a\u60e0<\/td><td>BOI \u689d\u4ef6\u6301\u7e8c\u8abf\u6574<\/td><\/tr><tr><td>\u9032\u53e3\u7a05\u8c41\u514d<\/td><td>\u5efa\u6750\u3001\u8a2d\u5099\u3001\u51fa\u53e3\u7528\u751f\u7522\u6295\u5165\u53ef\u514d\uff08\u9808 CDC \u6279\u51c6\uff09<\/td><td>\u4f9d\u9805\u76ee\u985e\u5225<\/td><td>\u4f9d BOI \u9805\u76ee\u985e\u5225<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">\u5176\u4e2d\u6700\u503c\u5f97\u6ce8\u610f\u7684\u662f<strong>\u8d8a\u5357\u7684\u8b8a\u5316<\/strong>\uff1a\u4f9d 2025 \u5e74 6 \u6708\u901a\u904e\u3001\u540c\u5e74 10 \u6708\u751f\u6548\u7684\u65b0\u4f01\u696d\u6240\u5f97\u7a05\u6cd5\uff08\u7b2c 67\/2025\/QH15 \u865f\uff09\uff0c\u8d8a\u5357\u53d6\u6d88\u4e86\u4ee5\u300c\u5de5\u696d\u5340\u300d\u4f5c\u70ba\u5730\u9ede\u689d\u4ef6\u7684\u6240\u5f97\u7a05\u512a\u60e0\uff0c\u6539\u4ee5\u7522\u696d\u5225\u8207\u7279\u5b9a\u5730\u5340\u70ba\u4e3b\uff1b\u540c\u6642\u65b0\u589e\u7684 15%\u300117% \u7d1a\u8ddd\uff0c\u662f\u91dd\u5c0d\u5e74\u71df\u6536 30 \u5104\u8207 500 \u5104\u8d8a\u5357\u76fe\u4ee5\u4e0b\u7684\u5fae\u578b\u8207\u5c0f\u578b\u4f01\u696d\uff0c\u591a\u6578\u5916\u8cc7\u88fd\u9020\u4f01\u696d\u4e26\u4e0d\u9069\u7528\u3002\u9019\u610f\u5473\u7740\uff0c\u904e\u53bb\u300c\u9032\u8d8a\u5357\u5de5\u696d\u5340\u5373\u4eab\u7a05\u52d9\u512a\u60e0\u300d\u7684\u76f4\u89ba\uff0c\u5df2\u4e0d\u518d\u6210\u7acb\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">\u53e6\u4e00\u500b\u8de8\u570b\u8b8a\u91cf\u662f <strong>OECD \u652f\u67f1\u4e8c\u7684\u5168\u7403\u6700\u4f4e\u7a05<\/strong>\uff1a\u5c0d\u5168\u7403\u5408\u4f75\u71df\u6536\u8d85\u904e 7.5 \u5104\u6b50\u5143\u7684\u5927\u578b\u8de8\u570b\u96c6\u5718\uff0c\u82e5\u5176\u5728\u67d0\u570b\u7684\u5be6\u969b\u7a05\u7387\u4f4e\u65bc 15%\uff0c\u5dee\u984d\u53ef\u80fd\u5728\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f44\u5340\u88ab\u88dc\u5fb5\u3002\u63db\u8a00\u4e4b\uff0c\u5c0d\u9019\u985e\u96c6\u5718\u800c\u8a00\uff0c\u514d\u7a05\u671f\u672a\u5fc5\u7b49\u65bc\u771f\u6b63\u7701\u4e0b\u7a05\u6b3e\uff0c\u800c\u53ef\u80fd\u53ea\u662f\u628a\u7a05\u8ca0\u79fb\u5230\u5225\u8655\u2014\u2014\u4e2d\u5c0f\u578b\u4f01\u696d\u8207\u975e\u96c6\u5718\u67b6\u69cb\u8005\u5247\u4e0d\u53d7\u6b64\u5f71\u97ff\u3002\u4f01\u696d\u5728\u8a55\u4f30\u514d\u7a05\u512a\u60e0\u7684\u5be6\u969b\u50f9\u503c\u6642\uff0c\u61c9\u5148\u78ba\u8a8d\u81ea\u8eab\u662f\u5426\u843d\u5165\u652f\u67f1\u4e8c\u7684\u9069\u7528\u7bc4\u570d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"section-7\" class=\"wp-block-heading\"><strong>\u4e03\u3001\u5be6\u52d9\u6ce8\u610f\uff1a\u514d\u7a05\u4e0d\u7b49\u65bc\u514d\u7533\u5831<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>\u514d\u7a05\u671f\u6700\u5e38\u898b\u7684\u8aa4\u89e3\uff0c\u662f\u628a\u300c\u514d\u7a05\u300d\u7406\u89e3\u6210\u300c\u4e0d\u7528\u7ba1\u7a05\u300d\u3002\u5be6\u969b\u4e0a\uff0c\u7533\u5831\u7fa9\u52d9\u4e00\u5929\u90fd\u6c92\u6709\u5c11\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong>\u30fb\u6708\u5ea6\u7533\u5831\u7167\u820a\uff1a<\/strong>\u514d\u7a05\u671f\u5167\u96d6\u514d\u7e73 1% \u9810\u7e73\uff0c\u4f46\u4ecd\u9808\u6309\u6708\u905e\u4ea4\u96f6\u7533\u5831\uff1b\u589e\u503c\u7a05\u3001\u9810\u6263\u7a05\u3001\u85aa\u8cc7\u7a05\u4ea6\u9808\u6309\u6708\u7533\u5831\u8207\u7e73\u7d0d\u3002<br><strong>\u30fb\u8cec\u52d9\u8207\u5be9\u8a08\u662f\u524d\u63d0\uff1a<\/strong>\u6700\u4f4e\u7a05\u7684\u8c41\u514d\u4ee5\u300c\u4fdd\u6301\u9069\u7576\u6703\u8a08\u8a18\u9304\u300d\u70ba\u689d\u4ef6\uff0c\u800c\u64f4\u5145\u8cc7\u672c\u7684\u6700\u4f4e\u7a05\u8c41\u514d\u66f4\u660e\u6587\u8981\u6c42\u7368\u7acb\u5be9\u8a08\u5831\u544a\u2014\u2014\u8cec\u505a\u4e0d\u597d\uff0c\u512a\u60e0\u53ef\u80fd\u843d\u7a7a\u3002<br><strong>\u30fb\u9032\u53e3\u514d\u7a05\u9808\u4e8b\u5148\u7533\u8acb\uff1a<\/strong>\u8a2d\u5099\u8207\u5efa\u6750\u7684\u514d\u7a05\u6e05\u55ae\u9808\u5831 CDC \u5be9\u6838\u6279\u51c6\uff0c\u4e14\u514d\u7a05\u671f\u5f8c\u6bcf\u5e74\u4ecd\u9808\u7533\u8acb\uff0c\u4e0d\u6703\u81ea\u52d5\u5ef6\u7e8c\u3002<br><strong>\u30fb\u95dc\u806f\u4ea4\u6613\u8207\u8f49\u8b93\u5b9a\u50f9\uff1a<\/strong>\u8207\u6bcd\u516c\u53f8\u6216\u95dc\u806f\u65b9\u7684\u63a1\u8cfc\u3001\u670d\u52d9\u3001\u501f\u6b3e\u9808\u7b26\u5408\u7368\u7acb\u4ea4\u6613\u539f\u5247\u4e26\u5099\u59a5\u6587\u4ef6\uff0c\u8fd1\u5e74\u67e5\u6838\u8da8\u56b4\u3002<br><strong>\u30fb\u8cc7\u672c\u5229\u5f97\u7a05\u9808\u7559\u610f\u6642\u7a0b\uff1a<\/strong>\u67ec\u57d4\u5be8\u5df2\u7acb\u6cd5\u5efa\u7acb 20% \u7684\u8cc7\u672c\u5229\u5f97\u7a05\u6846\u67b6\uff0c\u4f46\u5be6\u65bd\u6642\u7a0b\u6b77\u7d93\u591a\u6b21\u5ef6\u5f8c\uff0c\u5177\u9ad4\u9069\u7528\u61c9\u4ee5\u6700\u65b0\u516c\u544a\u70ba\u6e96\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">\u628a\u9019\u5e7e\u9805\u505a\u5728\u524d\u9762\uff0c\u514d\u7a05\u512a\u60e0\u624d\u62ff\u5f97\u7a69\uff1b\u53cd\u4e4b\uff0c\u82e5\u56e0\u7533\u5831\u6216\u8cec\u52d9\u7455\u75b5\u88ab\u8ffd\u88dc\uff0c\u7bc0\u7701\u4e0b\u4f86\u7684\u7a05\u6b3e\u5f88\u53ef\u80fd\u53c8\u88ab\u7f70\u6b3e\u8207\u5229\u606f\u5403\u6389\u2014\u2014\u67ec\u57d4\u5be8\u5c0d\u903e\u671f\u7533\u5831\u7684\u7f70\u6b3e\u70ba\u61c9\u7d0d\u7a05\u984d\u7684 10% \u81f3 25%\uff0c\u903e\u671f\u7e73\u7d0d\u53e6\u6309\u6708\u52a0\u8a08\u5229\u606f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"section-8\" class=\"wp-block-heading\"><strong>\u516b\u3001MSEZ \u5728\u7a05\u52d9\u843d\u5730\u4e0a\u7684\u5354\u52a9<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>\u7a05\u52d9\u512a\u60e0\u80fd\u5426\u9806\u5229\u843d\u5730\uff0c\u5f80\u5f80\u4e0d\u53d6\u6c7a\u65bc\u653f\u7b56\u672c\u8eab\uff0c\u800c\u5728\u65bc QIP \u7533\u8acb\u3001\u9032\u53e3\u6e05\u55ae\u5be9\u6838\u8207\u6708\u5ea6\u7533\u5831\u80fd\u5426\u6309\u6642\u8d70\u5b8c\uff1bMSEZ \u7684\u5354\u52a9\u6b63\u843d\u5728\u9019\u4e9b\u74b0\u7bc0\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">\u66fc\u54c8\u9813\u7d93\u6fdf\u7279\u5340\uff08MSEZ\uff09\u4f4d\u65bc\u67ec\u8d8a\u908a\u5883 Bavet\u3001\u7e3d\u9762\u7a4d\u7d04 600 \u516c\u9803\uff0c\u81ea 2005 \u5e74\u904b\u71df\u81f3\u4eca\u903e\u4e8c\u5341\u5e74\u3002\u5712\u5340\u884c\u653f\u5718\u968a\u4ee5\u4e2d\u6587\u70ba\u4e3b\u8981\u5de5\u4f5c\u8a9e\u8a00\uff08\u8f14\u4ee5\u82f1\u6587\u3001\u9ad8\u68c9\u6587\uff09\uff0c\u53ef\u5354\u52a9\u4f01\u696d\u8fa6\u7406 QIP \u767b\u8a18\u8207\u5e74\u5ea6\u9032\u53e3\u514d\u7a05\u6e05\u55ae\u7684\u7533\u5831\u3001\u929c\u63a5\u7a05\u52d9\u8207\u6d77\u95dc\u7a97\u53e3\u3001\u8655\u7406\u539f\u7522\u5730\u8b49\u8207\u5831\u95dc\u4e8b\u52d9\u2014\u2014\u5c0d\u9996\u6b21\u9032\u5165\u67ec\u57d4\u5be8\u3001\u5c1a\u672a\u5efa\u7acb\u672c\u5730\u8ca1\u7a05\u5718\u968a\u7684\u4f01\u696d\u800c\u8a00\uff08\u516c\u53f8\u8a2d\u7acb\u6d41\u7a0b\u898b<a href=\"https:\/\/www.manhattansez.com\/zh-hant\/setting-up-a-business-in-cambodia\/\">\u67ec\u57d4\u5be8\u8a2d\u7acb\u4f01\u696d\u6307\u5357<\/a>\uff09\uff0c\u9019\u985e\u5354\u52a9\u80fd\u986f\u8457\u7e2e\u77ed\u524d\u671f\u6478\u7d22\u6642\u9593\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">\u9808\u8aaa\u660e\u7684\u662f\uff0c\u5712\u5340\u63d0\u4f9b\u7684\u662f\u884c\u653f\u8207\u6d41\u7a0b\u5354\u52a9\uff0c\u5177\u9ad4\u7684\u7a05\u52d9\u7533\u5831\u8207\u7c4c\u5283\u4ecd\u61c9\u7531\u4f01\u696d\u7684\u6703\u8a08\u5e2b\u6216\u7a05\u52d9\u9867\u554f\u57f7\u884c\u3002\u82e5\u8cb4\u516c\u53f8\u6b63\u8a55\u4f30\u67ec\u57d4\u5be8\u6295\u8cc7\u7684\u7a05\u52d9\u67b6\u69cb\uff0c\u6b61\u8fce<a href=\"https:\/\/www.manhattansez.com\/zh-hant\/why-invest-in-cambodia-2\/\">\u4e86\u89e3\u5728\u67ec\u57d4\u5be8\u6295\u8cc7\u7684\u6574\u9ad4\u689d\u4ef6<\/a>\u6216\u806f\u7e6b\u5712\u5340\u5718\u968a\uff0c\u4f9d\u9805\u76ee\u985e\u5225\u8207\u6295\u8cc7\u898f\u6a21\u4e86\u89e3 QIP \u9069\u7528\u8207\u7533\u8acb\u6d41\u7a0b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"section-9\" class=\"wp-block-heading\"><strong>\u4e5d\u3001\u5e38\u898b\u554f\u984c FAQ<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Q1\uff1a\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\u7a05\u7387\u662f\u591a\u5c11\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"padding-right:var(--wp--preset--spacing--80);font-size:16px\"><table class=\"has-fixed-layout\" style=\"border-width:16px\"><tbody><tr><td>\u6a19\u6e96\u7a05\u7387 20%\uff0c\u9069\u7528\u65bc\u4e2d\u578b\u8207\u5927\u578b\u7d0d\u7a05\u4eba\uff1b\u5c0f\u578b\u7d0d\u7a05\u4eba\u9069\u7528 0% \u81f3 20% \u7684\u7d2f\u9032\u7a05\u7387\u3002\u77f3\u6cb9\u5929\u7136\u6c23\u8207\u90e8\u5206\u7926\u696d\u70ba 30%\uff0c\u4fdd\u96aa\u696d\u6309\u6bdb\u4fdd\u8cbb 5%\u3002\u53d6\u5f97 QIP \u8cc7\u683c\u8005\uff0c\u53ef\u5728\u514d\u7a05\u671f\u5167\u514d\u5fb5\u6240\u5f97\u7a05\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Q2\uff1aQIP \u7684\u4e5d\u5e74\u514d\u7a05\u671f\u662f\u600e\u9ebc\u7b97\u7684\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"padding-right:var(--wp--preset--spacing--80);font-size:16px\"><table class=\"has-fixed-layout\" style=\"border-width:16px\"><tbody><tr><td>\u7531\u4e09\u6bb5\u69cb\u6210\uff1a\u5553\u52d5\u671f\uff08\u81ea\u767b\u8a18\u8d77\u7b97\u3001\u6700\u9577 3 \u5e74\uff0c\u81f3\u9996\u6b21\u53d6\u5f97\u71df\u6536\u4e14\u7372\u5229\u70ba\u6b62\uff09\uff0b\u514d\u7a05\u671f\uff08\u56fa\u5b9a 3 \u5e74\uff09\uff0b\u512a\u5148\u671f\uff080 \u81f3 3 \u5e74\uff0c\u8996\u9805\u76ee\u985e\u5225\uff09\u3002\u5408\u8a08\u6700\u9577 9 \u5e74\uff0c\u671f\u6eff\u5f8c\u6309 20% \u8ab2\u7a05\u3002\u56e0\u6b64\u514d\u7a05\u671f\u7684\u5be6\u969b\u50f9\u503c\uff0c\u53d6\u6c7a\u65bc\u9805\u76ee\u591a\u5feb\u958b\u59cb\u7372\u5229\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Q3\uff1a\u514d\u7a05\u671f\u5167\u9084\u8981\u7e73\u4ec0\u9ebc\u7a05\u3001\u5831\u4ec0\u9ebc\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"padding-right:var(--wp--preset--spacing--80);font-size:16px\"><table class=\"has-fixed-layout\" style=\"border-width:16px\"><tbody><tr><td>\u514d\u7684\u662f\u4f01\u696d\u6240\u5f97\u7a05\u8207 1% \u6708\u5ea6\u9810\u7e73\uff0c\u4f46\u589e\u503c\u7a05\u3001\u9810\u6263\u7a05\u3001\u54e1\u5de5\u85aa\u8cc7\u7a05\u7167\u7e73\uff1b\u4e14\u9810\u7e73\u96d6\u514d\uff0c\u4ecd\u9808\u6309\u6708\u905e\u4ea4\u96f6\u7533\u5831\u3002\u63db\u8a00\u4e4b\uff0c\u514d\u7a05\u4e0d\u7b49\u65bc\u514d\u7533\u5831\u2014\u2014\u6708\u5ea6\u8207\u5e74\u5ea6\u7684\u7533\u5831\u7fa9\u52d9\u5b8c\u5168\u4e0d\u8b8a\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Q4\uff1a\u4ec0\u9ebc\u662f\u6700\u4f4e\u7a05\uff1f\u8667\u640d\u4e5f\u8981\u7e73\u55ce\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"padding-right:var(--wp--preset--spacing--80);font-size:16px\"><table class=\"has-fixed-layout\" style=\"border-width:16px\"><tbody><tr><td>\u6700\u4f4e\u7a05\u662f\u8207\u6240\u5f97\u7a05\u4e26\u7acb\u7684\u7368\u7acb\u7a05\u76ee\uff0c\u7a05\u7387\u70ba\u5e74\u71df\u696d\u984d\uff08\u4e0d\u542b\u589e\u503c\u7a05\uff09\u7684 1%\uff1b\u7576\u5b83\u9ad8\u65bc 20% \u7684\u6240\u5f97\u7a05\u6642\u5373\u9808\u7e73\u7d0d\uff0c\u8207\u76c8\u8667\u7121\u95dc\u3002\u4f9d 2017 \u5e74\u8ca1\u653f\u7ba1\u7406\u6cd5\uff0c\u4fdd\u6301\u9069\u7576\u6703\u8a08\u8a18\u9304\u7684\u4f01\u696d\u4e0d\u9069\u7528\uff0c\u4f46\u6cd5\u898f\u672a\u660e\u78ba\u5b9a\u7fa9\u4f55\u8b02\u300c\u9069\u7576\u6703\u8a08\u8a18\u9304\u300d\uff0c\u56e0\u6b64\u5b8c\u6574\u8cec\u52d9\u8207\u5be9\u8a08\u76f8\u7576\u91cd\u8981\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Q5\uff1a\u67ec\u57d4\u5be8\u548c\u8d8a\u5357\u7684\u7a05\u52d9\u512a\u60e0\uff0c\u54ea\u500b\u6bd4\u8f03\u6709\u5229\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"padding-right:var(--wp--preset--spacing--80);font-size:16px\"><table class=\"has-fixed-layout\" style=\"border-width:16px\"><tbody><tr><td>\u5169\u570b\u6a19\u6e96\u7a05\u7387\u90fd\u662f 20%\uff0c\u5dee\u5225\u5728\u512a\u60e0\u7d50\u69cb\u3002\u67ec\u57d4\u5be8\u4ee5 QIP \u7684\u514d\u7a05\u671f\uff08\u6700\u9577 9 \u5e74\uff09\u6216\u7279\u5225\u6298\u820a\u4e8c\u64c7\u4e00\uff0c\u52a0\u4e0a\u5efa\u6750\u8a2d\u5099\u7684\u9032\u53e3\u7a05\u8c41\u514d\uff1b\u8d8a\u5357\u5247\u6309\u7522\u696d\u8207\u5730\u5340\u7d66\u4e88 10%\u300117% \u7b49\u512a\u60e0\u7a05\u7387\uff0c\u4f46 2025 \u5e74 10 \u6708\u751f\u6548\u7684\u65b0\u7a05\u6cd5\u5df2\u53d6\u6d88\u5de5\u696d\u5340\u7684\u6240\u5f97\u7a05\u512a\u60e0\u3002\u6b64\u5916\uff0c\u5168\u7403\u71df\u6536\u903e 7.5 \u5104\u6b50\u5143\u7684\u5927\u578b\u96c6\u5718\u9084\u9808\u8003\u616e OECD \u5168\u7403\u6700\u4f4e\u7a05\u7684\u5f71\u97ff\u3002\u61c9\u6309\u81ea\u8eab\u7522\u696d\u3001\u898f\u6a21\u8207\u96c6\u5718\u67b6\u69cb\u500b\u6848\u8a66\u7b97\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"section-10\" class=\"wp-block-heading\"><strong>\u5341\u3001\u53c3\u8003\u8cc7\u6599<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong>\ud83d\udcda \u53c3\u8003\u8cc7\u6599 References<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul style=\"font-size:16px\" class=\"wp-block-list\">\n<li style=\"font-size:16px\">PwC Worldwide Tax Summaries\uff5c\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\uff1a\u4e2d\u5927\u578b\u7d0d\u7a05\u4eba\u6a19\u6e96\u7a05\u7387 20%\u3001\u5c0f\u578b\u7d0d\u7a05\u4eba 0\u201320% \u7d2f\u9032\u3001\u77f3\u6cb9\u5929\u7136\u6c23\u8207\u90e8\u5206\u7926\u696d 30%\u3001\u4fdd\u96aa\u696d\u6bdb\u4fdd\u8cbb 5%\uff1b\u6700\u4f4e\u7a05\u70ba\u5e74\u71df\u696d\u984d\uff08\u4e0d\u542b\u589e\u503c\u7a05\uff091% \u4e4b\u7368\u7acb\u7a05\u76ee\uff0c\u4f9d 2017 \u5e74\u8ca1\u653f\u7ba1\u7406\u6cd5\u4fdd\u6301\u9069\u7576\u6703\u8a08\u8a18\u9304\u8005\u4e0d\u9069\u7528\u3002<br><a href=\"https:\/\/taxsummaries.pwc.com\/cambodia\/corporate\/taxes-on-corporate-income\" target=\"_blank\" rel=\"noopener\">https:\/\/taxsummaries.pwc.com\/cambodia\/corporate\/taxes-on-corporate-income<\/a><\/li>\n\n\n\n<li style=\"font-size:16px\">PwC Worldwide Tax Summaries\uff5c\u67ec\u57d4\u5be8\u7a05\u52d9\u884c\u653f\uff1a\u6708\u5ea6\u9810\u7e73\u70ba\u6708\u71df\u696d\u984d\uff08\u542b\u7a05\u3001\u4e0d\u542b\u589e\u503c\u7a05\uff091%\uff0c\u53ef\u62b5\u6263\u5e74\u5ea6\u6240\u5f97\u7a05\u8207\u6700\u4f4e\u7a05\uff1b\u514d\u7a05\u671f\u5167\u514d\u7e73\u9810\u7e73\u4f46\u9808\u905e\u4ea4\u96f6\u7533\u5831\uff1b\u6708\u5ea6\u7a05\u6b3e\u65bc\u6b21\u6708 20 \u65e5\u524d\u7e73\u7d0d\u3002<br><a href=\"https:\/\/taxsummaries.pwc.com\/cambodia\/corporate\/tax-administration\" target=\"_blank\" rel=\"noopener\">https:\/\/taxsummaries.pwc.com\/cambodia\/corporate\/tax-administration<\/a><\/li>\n\n\n\n<li style=\"font-size:16px\">PwC Worldwide Tax Summaries\uff5c\u67ec\u57d4\u5be8\u9810\u6263\u7a05\uff1a\u5c45\u6c11\u4e4b\u670d\u52d9 15%\u3001\u6b0a\u5229\u91d1 15%\u3001\u79df\u91d1 10%\u3001\u5229\u606f 15%\uff08\u4ed8\u4e88\u67ec\u57d4\u5be8\u8a3b\u518a\u9280\u884c\u6216\u91d1\u878d\u6a5f\u69cb\u9664\u5916\uff09\uff1b\u4ed8\u4e88\u975e\u5c45\u6c11\u4e00\u5f8b 14%\u3002<br><a href=\"https:\/\/taxsummaries.pwc.com\/cambodia\/corporate\/withholding-taxes\" target=\"_blank\" rel=\"noopener\">https:\/\/taxsummaries.pwc.com\/cambodia\/corporate\/withholding-taxes<\/a><\/li>\n\n\n\n<li style=\"font-size:16px\">Acclime Cambodia\uff5c\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\u8207\u6700\u4f4e\u7a05\u5be6\u52d9\u3001QIP \u514d\u7a05\u671f\u8207\u9810\u7e73\u8c41\u514d\u8aaa\u660e\uff1b\u589e\u503c\u7a05\u6a19\u6e96\u7a05\u7387 10%\u3001\u767b\u8a18\u9580\u6abb\u5e74\u71df\u696d\u984d 1.25 \u5104\u745e\u723e\u3002<br><a href=\"https:\/\/cambodia.acclime.com\/guides\/corporate-income-tax\/\" target=\"_blank\" rel=\"noopener\">https:\/\/cambodia.acclime.com\/guides\/corporate-income-tax\/<\/a><\/li>\n\n\n\n<li style=\"font-size:16px\">\u67ec\u57d4\u5be8\u767c\u5c55\u7406\u4e8b\u6703\uff08CDC\uff09\uff5cQIP \u512a\u60e0\u8207\u9069\u7528\u7522\u696d\uff1a\u6240\u5f97\u7a05\u514d\u7a05\u671f\u6309\u6295\u8cc7\u6d3b\u52d5\u985e\u5225\uff0c\u5efa\u7bc9\u6750\u6599\u3001\u751f\u7522\u8a2d\u5099\u3001\u751f\u7522\u6295\u5165\u9032\u53e3\u53ef\u4eab\u95dc\u7a05\u3001\u7279\u5225\u7a05\u8207\u589e\u503c\u7a05\u8c41\u514d\u3002<br><a href=\"https:\/\/cdc.gov.kh\/incentives-and-schemes\/\" target=\"_blank\" rel=\"noopener\">https:\/\/cdc.gov.kh\/incentives-and-schemes\/<\/a><\/li>\n\n\n\n<li style=\"font-size:16px\">\u67ec\u57d4\u5be8\u6295\u8cc7\u4fc3\u9032\u7db2\uff5cQIP \u514d\u7a05\u671f\u4e09\u6bb5\u7d50\u69cb\uff1a\u5553\u52d5\u671f\u6700\u9577 3 \u5e74\uff0b\u514d\u7a05\u671f 3 \u5e74\uff0b\u512a\u5148\u671f 0\u20133 \u5e74\uff0c\u5408\u8a08\u6700\u9577 9 \u5e74\uff1b\u671f\u6eff\u5f8c\u6309 20% \u8ab2\u7a05\uff0c\u751f\u7522\u7528\u9032\u53e3\u6750\u6599\u7d93 CDC \u5e74\u5ea6\u6279\u51c6\u4ecd\u53ef\u7e8c\u4eab\u95dc\u7a05\u512a\u60e0\u3002<br><a href=\"https:\/\/www.cambodiasez.com\/351page.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.cambodiasez.com\/351page.html<\/a><\/li>\n\n\n\n<li style=\"font-size:16px\">Prakas No. 313 MEF.PrK.PD\uff5c\u65e2\u6709 QIP \u64f4\u5145\u8cc7\u672c\u4e4b\u7a05\u52d9\u512a\u60e0\uff1a\u514d\u7a05\u984d\u6309\u64f4\u5145\u8cc7\u672c\u4f54\u7e3d\u8cc7\u672c\u6bd4\u7387\u8a08\u7b97\uff0c\u6700\u4f4e\u7a05\u8c41\u514d\u4ee5\u5177\u7368\u7acb\u5be9\u8a08\u5831\u544a\u70ba\u524d\u63d0\uff1b\u672a\u6309\u8a08\u5283\u4f7f\u7528\u5247\u512a\u60e0\u53d6\u6d88\u3002<br><a href=\"https:\/\/www.pdaexsea.com\/hangyezixun\/2138.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.pdaexsea.com\/hangyezixun\/2138.html<\/a><\/li>\n\n\n\n<li style=\"font-size:16px\">PwC Worldwide Tax Summaries\uff5c\u8d8a\u5357\u4f01\u696d\u6240\u5f97\u7a05\uff1a\u6a19\u6e96\u7a05\u7387 20%\uff1b\u65b0\u4f01\u696d\u6240\u5f97\u7a05\u6cd5\uff08\u7b2c 67\/2025\/QH15 \u865f\uff0c2025\/10\/1 \u751f\u6548\uff09\u65b0\u589e\u5fae\u578b 15%\u3001\u5c0f\u578b 17% \u7d1a\u8ddd\uff1b\u512a\u60e0\u7a05\u7387 10%\uff0815 \u5e74\uff09\u300117%\uff0810 \u5e74\uff09\u7b49\u3002<br><a href=\"https:\/\/taxsummaries.pwc.com\/vietnam\/corporate\/taxes-on-corporate-income\" target=\"_blank\" rel=\"noopener\">https:\/\/taxsummaries.pwc.com\/vietnam\/corporate\/taxes-on-corporate-income<\/a><\/li>\n\n\n\n<li style=\"font-size:16px\">EY\uff5c\u8d8a\u5357\u65b0\u4f01\u696d\u6240\u5f97\u7a05\u6cd5\u8981\u9ede\uff1a15% \u9069\u7528\u5e74\u71df\u6536 30 \u5104\u8d8a\u76fe\u4ee5\u4e0b\u4e4b\u5fae\u578b\u4f01\u696d\u300117% \u9069\u7528 30 \u5104\u81f3 500 \u5104\u8d8a\u76fe\u4e4b\u5c0f\u578b\u4f01\u696d\uff1b\u65b0\u6cd5\u53d6\u6d88\u4ee5\u5de5\u696d\u5340\u70ba\u5730\u9ede\u689d\u4ef6\u4e4b\u6240\u5f97\u7a05\u512a\u60e0\uff1b\u8d8a\u5357\u81ea 2024 \u5e74\u8d77\u5be6\u65bd OECD \u652f\u67f1\u4e8c\u5168\u7403\u6700\u4f4e\u7a05\uff08\u5408\u4f75\u71df\u6536\u903e 7.5 \u5104\u6b50\u5143\u96c6\u5718\uff09\u3002<br><a href=\"https:\/\/www.ey.com\/en_gl\/technical\/tax-alerts\/vietnam-passes-new-corporate-income-tax-law\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ey.com\/en_gl\/technical\/tax-alerts\/vietnam-passes-new-corporate-income-tax-law<\/a><\/li>\n\n\n\n<li style=\"font-size:16px\">PwC Worldwide Tax Summaries\uff5c\u6cf0\u570b\u4f01\u696d\u6240\u5f97\u7a05\u6a19\u6e96\u7a05\u7387 20%\uff1bBOI \u4f9d\u6d3b\u52d5\u985e\u5225\u7d66\u4e88\u514d\u7a05\u6216\u6e1b\u514d\u3002<br><a href=\"https:\/\/taxsummaries.pwc.com\/thailand\/corporate\/taxes-on-corporate-income\" target=\"_blank\" rel=\"noopener\">https:\/\/taxsummaries.pwc.com\/thailand\/corporate\/taxes-on-corporate-income<\/a><\/li>\n\n\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><em>\u6578\u64da\u4f7f\u7528\u8aaa\u660e\uff1a\u672c\u6587\u7a05\u7387\u3001\u512a\u60e0\u689d\u4ef6\u8207\u7533\u5831\u898f\u5b9a\u5df2\u65bc 2026 \u5e74 7 \u6708\u67e5\u8b49\u4e26\u6a19\u8a3b\u4f86\u6e90\u3002\u67ec\u57d4\u5be8\u7a05\u5236\u8fd1\u5e74\u6301\u7e8c\u8abf\u6574\uff08\u542b\u6240\u5f97\u7a05\u90e8\u9577\u4ee4\u3001\u7e3d\u7a05\u52d9\u5c40\u6a19\u6e96\u4f5c\u696d\u7a0b\u5e8f\u3001\u8cc7\u672c\u5229\u5f97\u7a05\u5be6\u65bd\u6642\u7a0b\u5ef6\u5f8c\u7b49\uff09\uff0c\u8d8a\u5357\u4ea6\u65bc 2025 \u5e74 10 \u6708\u8d77\u9069\u7528\u65b0\u4f01\u696d\u6240\u5f97\u7a05\u6cd5\uff1b\u4e0a\u8ff0\u5167\u5bb9\u70ba\u4e00\u822c\u6027\u8aaa\u660e\uff0c\u500b\u5225\u4f01\u696d\u7684\u9069\u7528\u7a05\u7387\u3001QIP \u8cc7\u683c\u3001\u512a\u60e0\u5e74\u9650\u8207\u7533\u5831\u7fa9\u52d9\uff0c\u9808\u4ee5\u67ec\u57d4\u5be8\u767c\u5c55\u7406\u4e8b\u6703\uff08CDC\uff09\u6838\u767c\u6587\u4ef6\u3001\u7e3d\u7a05\u52d9\u5c40\uff08GDT\uff09\u6700\u65b0\u898f\u5b9a\u53ca\u5c08\u696d\u7a05\u52d9\u610f\u898b\u70ba\u6e96\u3002\u672c\u6587\u70ba\u7522\u696d\u4fe1\u606f\uff0c\u4e0d\u69cb\u6210\u6295\u8cc7\u3001\u7a05\u52d9\u6216\u6cd5\u5f8b\u5efa\u8b70\u3002<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6587\u7ae0\u6458\u8981\uff1a\u67ec\u57d4\u5be8\u4f01\u696d\u6240\u5f97\u7a05\u6a19\u6e96\u7a05\u7387\u70ba 20%\uff0c\u800c\u53d6\u5f97\u5408\u683c\u6295\u8cc7\u9805\u76ee\uff08QIP\uff09\u8cc7\u683c\u8005\uff0c\u6700\u9577\u53ef\u4eab 9 \u5e74\u514d\u7a05\u671f\u2014\u2014\u9019 [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":11734,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[160,154,59,56],"tags":[],"class_list":["post-11709","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cambodia-investment-environment-zh-hant","category-legal-zh-hant","category-guide-to-invest-in-cambodia-zh-hant","category-blog-zh-hant"],"_links":{"self":[{"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/posts\/11709","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/comments?post=11709"}],"version-history":[{"count":1,"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/posts\/11709\/revisions"}],"predecessor-version":[{"id":11737,"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/posts\/11709\/revisions\/11737"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/media\/11734"}],"wp:attachment":[{"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/media?parent=11709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/categories?post=11709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/tags?post=11709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}