{"id":4298,"date":"2023-02-14T12:10:10","date_gmt":"2023-02-14T04:10:10","guid":{"rendered":"https:\/\/www.manhattansez.com\/cambodia-tax-guide\/"},"modified":"2023-07-12T16:58:12","modified_gmt":"2023-07-12T08:58:12","slug":"cambodia-tax-guide","status":"publish","type":"post","link":"https:\/\/www.manhattansez.com\/zh-hant\/cambodia-tax-guide\/","title":{"rendered":"\u67ec\u57d4\u5be8\u7a05\u6536\u6307\u53572023\uff1a\u60a8\u7684\u5fc5\u5099\u6307\u5357"},"content":{"rendered":"\n<p>\u4f60\u6709\u8208\u8da3\u4e86\u89e3\u67ec\u57d4\u5be8\u7a05\u6536\u5236\u5ea6\u55ce\uff1f\u67ec\u57d4\u5be8\u7684\u7a05\u6536\u5236\u5ea6\u7531\u300a\u7a05\u6cd5\u300b\uff08LoT\uff09\u7ba1\u7406\uff0c\u9019\u662f\u4e00\u9805\u5168\u9762\u7684\u6cd5\u898f\uff0c\u65bc1997\u5e74\u7531\u570b\u6c11\u8b70\u6703\u901a\u904e\u4e26\u65bc2003\u5e74\u9032\u884c\u4e86\u4fee\u8a02\u3002 \u300a\u7a05\u6cd5\u300b\u6982\u8ff0\u4e86\u67ec\u57d4\u5be8\u7a05\u6536\u7684\u4e00\u822c\u539f\u5247\u548c\u898f\u5b9a\uff0c\u800c\u8ca1\u653f\u90e8\u5247\u901a\u904e\u9812\u5e03\u201cPrakas\u201d\u4f86\u63d0\u4f9b\u9032\u4e00\u6b65\u7684\u6f84\u6e05\u548c\u7d30\u7bc0\u3002\u9019\u4e00\u76e3\u7ba1\u6846\u67b6\u7684\u6700\u65b0\u88dc\u5145\u662fToI\u898f\u5b9a\uff082020\u5e741\u670829\u65e5\u9812\u5e03\u7684Prakas no. 098\uff09\uff0c\u5b83\u53d6\u4ee3\u4e86\u5148\u524d\u88fd\u5b9a\u7684ToP\u898f\u5b9a\uff082003\u5e7412\u670812\u65e5\u9812\u5e03\u7684Prakas no. 1059\uff09\u3002\u5728\u672c\u6587\u4e2d\uff0c\u6211\u5011\u5c07\u6982\u8ff0\u67ec\u57d4\u5be8\u7684\u7a05\u6cd5\uff0c\u4e26\u63a2\u8a0e\u300a\u7a05\u6cd5\u300b\u53ca\u5176\u9644\u5c6c\u6cd5\u898f\u7684\u95dc\u9375\u689d\u6b3e\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u67ec\u57d4\u5be8\u4e3b\u8981\u7a05\u6536\u53ca\u7a05\u7387<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u5e8f\u865f<\/strong><strong><\/strong><\/td><td><strong>\u9805\u76ee<\/strong><strong><\/strong><\/td><td><strong>\u7a05\u7387<\/strong><strong><\/strong><\/td><td><strong>\u5099\u8a3b<\/strong><strong><\/strong><\/td><\/tr><tr><td>1<\/td><td>\u9032\u51fa\u53e3\u7a05<\/td><td>0%<\/td><td>\u7d93\u6fdf\u7279\u5340\u5167\u7684\u4f01\u696d\uff0c\u53ef\u4eab\u53d7\u6c38\u4e45\u6027\u9032\u51fa\u53e3<a href=\"\/zh-hant\/chinas-tariff-and-trade-war\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u96f6\u95dc\u7a05<\/a>\u512a\u60e0\u3002<\/td><\/tr><tr><td>2<\/td><td>\u6240\u5f97\u7a05<\/td><td>0-20%<\/td><td>3-8\u5e74\u7684\u4f01\u696d\u6240\u5f97\u7a05\u514d\u5fb5\u671f\uff08\u7d93\u6fdf\u7279\u5340\u5167\u53ef\u90549\u5e74\uff0c\u6295\u8cc7\u984d\u6c7a\u5b9a\u514d\u5fb5\u671f\u9650\uff09\uff0c\u514d\u7a05\u671f\u7531\uff1a\u8d77\u52d5\u671f3\u5e74+\u514d\u7a05\u671f3\u5e74+\u512a\u5148\u671f3\u5e74\u69cb\u6210\uff08\u4e0d\u4e00\u5b9a\u6eff3\u5e74\uff0c\u8b6c\u5982\uff1a\u516c\u53f8\u7b2c\u4e8c\u5e74\u958b\u59cb\u76c8\u5229\uff0c\u5247\u555f\u52d5\u671f\u63d0\u524d\u7d50\u675f\uff0c\u9032\u5165\u7b2c\u4e8c\u968e\u6bb5\u7684\u514d\u7a05\u671f\uff09\u3002\u671f\u6eff\u5f8c\u7531\u7a05\u5c40\u8a55\u4f30\uff0c\u518d\u7d66\u4e8875%\/50%\/25%\u7684\u6240\u5f97\u7a05\u6e1b\u514d\u3002<\/td><\/tr><tr><td>3<\/td><td>\u9810\u4ed8\u6240\u5f97\u7a05<\/td><td>1%<\/td><td>\u514d\u7a05\u671f\u5167\u514d\u5fb5\u9810\u4ed8\u6240\u5f97\u7a05\u3002<\/td><\/tr><tr><td>4<\/td><td>\u85aa\u916c\u7a05<\/td><td>0%-20%<\/td><td>\u85aa\u916c\u7a05\u7a05\u7387\uff1a<br>0-1500000\u745e\u723e&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u85aa\u916c\u7a05\uff1a0%<br>1200001-2000000\u745e\u723e&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u85aa\u916c\u7a05\uff1a5%<br>2000001-8500000\u745e\u723e&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u85aa\u916c\u7a05\uff1a10%<br>8500001-12500000\u745e\u723e&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u85aa\u916c\u7a05\uff1a15%<br>12500001-upwards \u745e\u723e&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;\u85aa\u916c\u7a05\uff1a20%&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>\u8aaa\u660e\uff1a\u85aa\u916c\u7a05\u7531\u54e1\u5de5\u627f\u64d4\uff0c\u7531\u516c\u53f8\u4ee3\u7e73 1 USD = 4040 \u745e\u723e\uff082023\/03\/01\uff09<\/td><\/tr><tr><td>5<\/td><td>\u6700\u4f4e\u7a0e<\/td><td>1%<\/td><td>\u5168\u5e74\u6536\u5165\u76841%<\/td><\/tr><tr><td>6<\/td><td>\u9810\u63d0\u7a05<\/td><td>4%<\/td><td>\u652f\u4ed8\u7d66\u975e\u5c45\u6c11\u7684\u5229\u606f\u3001\u80a1\u606f\u3001\u79df\u91d1\u3001\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u3001\u6280\u8853\u7ba1\u7406\u670d\u52d9\u8cbb\u7b49\uff0c\u7d0d\u7a05\u4eba\u591a\u7e73\u7684\u9810\u63d0\u7a05\u53ef\u62b5\u6d88\u6700\u4f4e\u7a05<\/td><\/tr><tr><td>7<\/td><td>\u589e\u503c\u7a05<\/td><td>10%<\/td><td>\u7d93\u6fdf\u7279\u5340\u5167\u51fa\u53e3\u570b\u5916\u7522\u54c1\uff0c\u514d\u5fb5\u589e\u503c\u7a05\uff1b\u975e\u7d93\u6fdf\u7279\u5340\u5de5\u5ee0\u50c5\u88fd\u8863\u3001\u88fd\u978b\u985e\uff0c\u4eab\u6709\u514d\u5fb5\u589e\u503c\u7a05\u512a\u60e0\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u7d0d\u7a05\u91cd\u9ede\u6ce8\u610f\u4e8b\u9805\uff1a<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u516c\u53f8\u7522\u54c1\u7528\u65bc\u51fa\u53e3\uff0c\u61c9\u7533\u8acb\u51fa\u53e3\u514d\u7a05\u6279\u6587\uff0c\u5373\u514d\u5fb5\u6240\u5f97\u7a05\u6279\u6587\u3002<\/li>\n\n\n\n<li>\u516c\u53f8\u7522\u54c1\u7528\u65bc\u51fa\u53e3\uff0c\u4f46\u7531\u65bc\u7f3a\u5c11\u8a02\u55ae\uff0c\u9700\u8981\u505a\u4f86\u6599\u52a0\u5de5\u6642\uff0c\u61c9\u7533\u8acb\u6276\u52a9\u5de5\u696d\u6279\u6587\uff0c\u65b9\u53ef\u4eab\u53d7\u514d\u5fb5\u52a0\u5de5\u7a05\uff08\u589e\u503c\u7a05\uff09\u7684\u512a\u60e0\u5f85\u9047\u3002<\/li>\n\n\n\n<li>\u516c\u53f8\u7522\u54c1\u7528\u65bc\u975e\u51fa\u53e3\uff0c\u800c\u662f\u7232\u51fa\u53e3\u516c\u53f8\u4f9b\u8ca8\u7684\u9644\u5c6c\u4f01\u696d\uff0c\u5728\u5b8c\u6210\u516c\u53f8\u8a3b\u518a\u767b\u8a18\u624b\u7e8c\u5f8c\uff0c\u9700\u7533\u8acb\u6c38\u4e45\u6027\u514d\u9032\u53e3\u589e\u503c\u7a05\u6279\u6587\uff1b\u516c\u53f8\u958b\u59cb\u904b\u71df\u5f8c\uff0c\u9084\u9700\u7533\u8acb\u6276\u52a9\u5de5\u696d\u6279\u6587\uff0c\u65b9\u53ef\u4eab\u53d7\u514d\u5fb5\u589e\u503c\u7a05\u7684\u512a\u60e0\u5f85\u9047\u3002<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5728\u67ec\u57d4\u5be8\u7684\u81ea\u884c\u7533\u5831\u88fd\u5ea6\uff08SAR\uff09\u4e0b\uff0c\u7d0d\u7a05\u4eba\u88ab\u5206\u70ba\u4e09\u985e\uff1a<\/h2>\n\n\n\n<p>\u5728\u67ec\u57d4\u5be8\uff0c\u516c\u53f8\u5fc5\u9808\u7e73\u7d0d\u7a05\u6b3e\uff0c\u4e26\u6839\u64da\u5176\u5e74\u71df\u696d\u984d\u88ab\u5206\u985e\u70ba\u5c0f\u578b\u3001\u4e2d\u578b\u548c\u5927\u578b\u7d0d\u7a05\u4eba\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5c0f\u578b\u7d0d\u7a05\u4eba\uff1a\u5c0f\u578b\u7d0d\u7a05\u4eba\u662f\u6307\u5176\u5e74\u71df\u696d\u984d\u5c0f\u65bc\u6216\u7b49\u65bc2.5\u5104\u67ec\u5e63\uff08KHR\uff09\uff0c\u7d04\u54086.25\u842c\u7f8e\u5143\u3002<\/li>\n\n\n\n<li>\u4e2d\u578b\u7d0d\u7a05\u4eba\uff1a\u4e2d\u578b\u7d0d\u7a05\u4eba\u662f\u6307\u5176\u5e74\u71df\u696d\u984d\u5927\u65bc2.5\u5104KHR\u4f46\u5c0f\u65bc\u6216\u7b49\u65bc40\u5104KHR\uff08\u7d04\u5408100\u842c\u7f8e\u5143\uff09\u7684\u7d0d\u7a05\u4eba\u3002<\/li>\n\n\n\n<li>\u5927\u578b\u7d0d\u7a05\u4eba\uff1a\u5927\u578b\u7d0d\u7a05\u4eba\u662f\u6307\u5176\u5e74\u71df\u696d\u984d\u8d85\u904e40\u5104KHR\uff08\u7d04\u5408100\u842c\u7f8e\u5143\uff09\u7684\u7d0d\u7a05\u4eba\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u7d0d\u7a05\u4eba\u7684\u5206\u985e\u57fa\u65bc\u5176\u71df\u696d\u984d\uff0c\u71df\u696d\u984d\u662f\u7d0d\u7a05\u4eba\u5728\u7d0d\u7a05\u671f\u9593\u63d0\u4f9b\u8ca8\u7269\u548c\u670d\u52d9\u7684\u7e3d\u50f9\u503c\u3002\u6bcf\u7a2e\u985e\u578b\u7684\u7d0d\u7a05\u4eba\u90fd\u6709\u4e0d\u540c\u7684\u7a05\u52d9\u7fa9\u52d9\u548c\u8981\u6c42\uff0c\u5305\u62ec\u7533\u5831\u7d0d\u7a05\u8868\u548c\u7e73\u7d0d\u7a05\u6b3e\u7684\u983b\u7387\u3002\u5c0f\u578b\u7d0d\u7a05\u4eba\u53ef\u4ee5\u901a\u904e\u61c9\u7528\u7a0b\u5e8f\u6bcf\u6708\u7533\u5831\u7a05\u6b3e\uff0c\u800c\u4e2d\u578b\u548c\u5927\u578b\u7d0d\u7a05\u4eba\u5fc5\u9808\u901a\u904eGDT\u7684\u5728\u7dda\u7cfb\u7d71\u7533\u5831\u7a05\u6b3e\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u67ec\u57d4\u5be8\u7684\u4e3b\u8981\u7a0e\u6cd5<\/h2>\n\n\n\n<p>\u67ec\u57d4\u5be8\u7684\u4e3b\u8981\u7a05\u6cd5\u662f\u300a\u7a05\u6cd5\u300b\uff0c\u7531\u8ca1\u653f\u90e8\u767c\u5e03\u7684\u201cPrakas\u201d\u9032\u4e00\u6b65\u5b9a\u7fa9\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5c45\u6c11\u6216\u975e\u5c45\u6c11<\/h3>\n\n\n\n<p>\u4f01\u696d\u7d0d\u7a05\u4eba\u6839\u64da\u662f\u5426\u5c45\u6c11\u6216\u975e\u5c45\u6c11\u9032\u884c\u5206\u985e\uff0c\u5c45\u6c11\u7d0d\u7a05\u4eba\u9700\u8981\u5c31\u4f86\u81ea\u67ec\u57d4\u5be8\u548c\u5916\u570b\u7684\u6536\u5165\u7e73\u7d0d\u6240\u5f97\u7a05\u6216\u4f01\u696d\u6240\u5f97\u7a05\u3002\u5982\u679c\u975e\u5c45\u6c11\u7d0d\u7a05\u4eba\u5728\u67ec\u57d4\u5be8\u8a2d\u6709\u56fa\u5b9a\u6a5f\u69cb\uff0c\u5247\u53ef\u80fd\u88ab\u8996\u70ba\u5c45\u6c11\u7d0d\u7a05\u4eba\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5982\u679c\u975e\u5c45\u6c11\u7d0d\u7a05\u4eba\u5728\u67ec\u57d4\u5be8\u8a2d\u6709\u56fa\u5b9a\u6a5f\u69cb\uff0c\u5c31\u6703\u88ab\u8996\u70ba\u67ec\u57d4\u5be8\u5c45\u6c11\u7d0d\u7a05\u4eba\u3002<\/li>\n\n\n\n<li>\u5c45\u6c11\u7d0d\u7a05\u4eba\u9700\u8981\u5c31\u4f86\u81ea\u67ec\u57d4\u5be8\u548c\u5916\u570b\u7684\u6536\u5165\u7e73\u7d0d\u6240\u5f97\u7a05\u6216\u4f01\u696d\u6240\u5f97\u7a05\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u975e\u5c45\u6c11\u7d0d\u7a05\u4eba\u50c5\u9700\u8981\u5c31\u4f86\u81ea\u67ec\u57d4\u5be8\u7684\u6536\u5165\u7e73\u7d0d\u6240\u5f97\u7a05\u6216\u4f01\u696d\u6240\u5f97\u7a05\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5c45\u4f4f\u5730<\/h3>\n\n\n\n<p>\u5728\u67ec\u57d4\u5be8\uff0c\u5982\u679c\u4e00\u5bb6\u516c\u53f8\u6eff\u8db3\u4ee5\u4e0b\u4efb\u4e00\u689d\u4ef6\uff0c\u5247\u88ab\u8996\u70ba\u67ec\u57d4\u5be8\u7684\u5c45\u6c11\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u67ec\u57d4\u5be8\u7d44\u5efa\u6216\u7ba1\u7406\u3002<\/li>\n\n\n\n<li>\u5728\u67ec\u57d4\u5be8\u8a2d\u6709\u4e3b\u8981\u71df\u696d\u5834\u6240\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u61c9\u7a05\u6536\u5165<\/h3>\n\n\n\n<p>\u5728\u67ec\u57d4\u5be8\uff0c\u61c9\u7a05\u6536\u5165\u5b9a\u7fa9\u70ba\u500b\u4eba\u6216\u6cd5\u4eba\u7684\u6240\u6709\u696d\u52d9\u548c\u975e\u696d\u52d9\u6d3b\u52d5\u7684\u6de8\u6536\u5165\u3002\u9019\u5305\u62ec\u8cc7\u672c\u5229\u5f97\u3001\u5229\u606f\u3001\u79df\u91d1\u3001\u7248\u7a05\u4ee5\u53ca\u4e0d\u52d5\u7522\u7b49\u91d1\u878d\u6216\u6295\u8cc7\u8cc7\u7522\u6240\u5f97\u3002<\/p>\n\n\n\n<p>\u5c0d\u65bc\u6cd5\u4eba\uff0c\u61c9\u7a05\u6536\u5165\u662f\u6839\u64da\u7a05\u6cd5\u898f\u5b9a\uff0c\u5728\u7d0d\u7a05\u5e74\u5ea6\u8abf\u6574\u6703\u8a08\u7d50\u679c\u5f8c\u78ba\u5b9a\u7684\uff1b\u5c0d\u65bc\u500b\u4eba\uff0c\u5247\u662f\u6839\u64da\u67d0\u9805\u6cd5\u4ee4\u898f\u5b9a\uff0c\u5728\u7d0d\u7a05\u5e74\u5ea6\u7e3d\u6536\u5165\u4e2d\u6e1b\u53bb\u652f\u51fa\u548c\u6d25\u8cbc\u800c\u78ba\u5b9a\u7684\u3002\u67ec\u57d4\u5be8\u7684\u7a05\u6536\u898f\u5247\u548c\u7a0b\u5e8f\u9084\u901a\u904e\u7531\u8ca1\u653f\u90e8\u9577\u9812\u5e03\u7684\u201cPrakas\u201d\u6587\u4ef6\u5f97\u5230\u9032\u4e00\u6b65\u7684\u898f\u5b9a\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cc7\u672c\u5229\u5f97<\/h3>\n\n\n\n<p>\u5728\u67ec\u57d4\u5be8\uff0c\u7576\u5c45\u6c11\u6cd5\u4eba\u5be6\u73fe\u8cc7\u672c\u5229\u5f97\u6642\uff0c\u9019\u4e9b\u5229\u5f97\u88ab\u8996\u70ba\u6536\u5165\uff0c\u4e26\u6309\u7576\u524d\u7684\u6240\u5f97\u7a05\u7387\u7e73\u7d0d\u7a05\u6b3e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u80a1\u606f<\/h3>\n\n\n\n<p>\u5728\u67ec\u57d4\u5be8\uff0c\u80a1\u606f\u662f\u6307\u6cd5\u4eba\u5411\u80a1\u6771\u5206\u914d\u8ca1\u7522\u6216\u6b3e\u9805\uff0c\u4f46\u4e0d\u5305\u62ec\u516c\u53f8\u5b8c\u5168\u6e05\u7b97\u671f\u9593\u7684\u8cc7\u672c\u6216\u80a1\u6b0a\u5229\u76ca\u5206\u914d\u3002\u5f9e\u975e\u5c45\u6c11\u516c\u53f8\u7372\u5f97\u7684\u80a1\u606f\u61c9\u7d0d\u7a05\uff0c\u4f46\u53ef\u4ee5\u62b5\u514d\u5728\u5916\u570b\u6240\u5f97\u7a05\u7e73\u7d0d\u7684\u7a05\u6b3e\uff0c\u689d\u4ef6\u662f\u7b26\u5408\u4e00\u5b9a\u689d\u4ef6\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u514d\u7a05\u6536\u5165<\/h3>\n\n\n\n<p>\u5728\u67ec\u57d4\u5be8\uff0c\u5f9e\u5c45\u6c11\u516c\u53f8\u7372\u5f97\u7684\u80a1\u606f\u4e0d\u9700\u8981\u7e73\u7d0d\u6240\u5f97\u7a05\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6263\u9664<\/h3>\n\n\n\n<p>\u5728\u67ec\u57d4\u5be8\uff0c\u6263\u9664\u662f\u6307\u53ef\u4ee5\u5f9e\u7d0d\u7a05\u4eba\u7684\u7e3d\u6536\u5165\u4e2d\u6e1b\u53bb\u7684\u652f\u51fa\u548c\u6d25\u8cbc\uff0c\u4ee5\u78ba\u5b9a\u5176\u61c9\u7d0d\u7a05\u6536\u5165\u3002\u9019\u4e9b\u6263\u9664\u5728\u300a\u7a05\u6cd5\u300b\u4e2d\u9032\u884c\u4e86\u898f\u5b9a\uff0c\u53ef\u4ee5\u5305\u62ec\u652f\u4ed8\u7d66\u54e1\u5de5\u7684\u5de5\u8cc7\u3001\u85aa\u6c34\u548c\u734e\u91d1\u3001\u79df\u91d1\u548c\u6c34\u96fb\u8cbb\u7528\u3001\u8cc7\u7522\u6298\u820a\u4ee5\u53ca\u8cb8\u6b3e\u5229\u606f\u7b49\u652f\u51fa\u3002\u6263\u9664\u4e5f\u53ef\u4ee5\u5305\u62ec\u7279\u5b9a\u7684\u6d25\u8cbc\uff0c\u5982\u5bb6\u5ead\u6d25\u8cbc\u6216\u5152\u7ae5\u6559\u80b2\u6d25\u8cbc\uff0c\u7531\u67d0\u9805\u6cd5\u4ee4\u898f\u5b9a\u3002\u53ef\u6263\u9664\u7684\u5177\u9ad4\u652f\u51fa\u53ef\u80fd\u56e0\u7d0d\u7a05\u4eba\u985e\u578b\u548c\u696d\u52d9\u6216\u6d3b\u52d5\u6027\u8cea\u7684\u4e0d\u540c\u800c\u6709\u6240\u4e0d\u540c\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0d\u53ef\u6263\u9664\u652f\u51fa<\/h3>\n\n\n\n<p>\u5728\u67ec\u57d4\u5be8\uff0c\u67d0\u4e9b\u652f\u51fa\u5728\u7533\u5831\u7a05\u6b3e\u6642\u88ab\u8996\u70ba\u4e0d\u53ef\u6263\u9664\u7684\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6e96\u5099\u91d1\u589e\u52a0<\/li>\n\n\n\n<li>\u5a1b\u6a02\u3001\u5a1b\u6a02\u548c\u5a1b\u6a02\u6d3b\u52d5\u7684\u8cbb\u7528<\/li>\n\n\n\n<li>\u500b\u4eba\u652f\u51fa\uff08\u4e0d\u5305\u62ec\u53d7\u9644\u52a0\u7a05\u7d04\u675f\u7684\u9644\u52a0\u798f\u5229\uff09<\/li>\n\n\n\n<li>\u76f8\u95dc\u65b9\u4e4b\u9593\u7684\u8ca1\u7522\u92b7\u552e\u6216\u4ea4\u63db\u640d\u5931<\/li>\n\n\n\n<li>\u9055\u53cd\u300a\u7a05\u6cd5\u300b\u800c\u5c0e\u81f4\u7684\u7f70\u6b3e\u3001\u9644\u52a0\u7a05\u548c\u6eef\u7d0d\u91d1<\/li>\n\n\n\n<li>\u4e0d\u53ef\u6263\u9664\u7684\u7a05\u8cbb\u652f\u51fa<\/li>\n\n\n\n<li>\u6350\u8d08\u3001\u64a5\u6b3e\u6216\u88dc\u8cbc<\/li>\n\n\n\n<li>\u5962\u4f88\u958b\u92b7\u548c\/\u6216\u7121\u95dc\u7684\u696d\u52d9\u652f\u51fa<\/li>\n\n\n\n<li>\u672a\u652f\u4ed8\u85aa\u8cc7\u548c\u6d89\u53ca\u76f8\u95dc\u65b9\u7684\u8cbb\u7528\u9664\u975e\u5b83\u5011\u7b26\u5408\u6700\u8fd1\u7684\u300a\u6240\u5f97\u7a05Prakas no.098\u300b\u898f\u5b9a\u7684\u201c180\u5929\u898f\u5247\u201d\u4ed8\u6b3e\u671f\u9650\uff0c\u5426\u5247\u90fd\u662f\u4e0d\u53ef\u6263\u9664\u7684\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5728\u7533\u5831\u67ec\u57d4\u5be8\u7a05\u6b3e\u6642\uff0c\u9700\u8981\u8003\u616e\u9019\u4e9b\u4e0d\u53ef\u6263\u9664\u7684\u652f\u51fa\uff0c\u4ee5\u78ba\u4fdd\u9075\u5b88\u300a\u7a05\u6cd5\u300b\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u640d\u5931 <\/h3>\n\n\n\n<p>\u7a05\u52d9\u640d\u5931\u901a\u5e38\u53ef\u4ee5\u6700\u9577\u5ef6\u7e8c\u4e94\uff085\uff09\u5e74\uff0c\u4f46\u77f3\u6cb9\u548c\u7926\u7522\u8cc7\u6e90\u696d\u52d9\u7684\u7a05\u52d9\u640d\u5931\u53d7\u5230\u55ae\u7368\u898f\u5b9a\u7684\u9650\u5236\u3002\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u7a05\u52d9\u640d\u5931\u7121\u6cd5\u9000\u56de\u3002<\/p>\n\n\n\n<p>\u6b64\u5916\uff0c\u6839\u64da\u67d0\u4e9b\u6a19\u6e96\uff0c\u4f8b\u5982\u696d\u52d9\u6d3b\u52d5\u7684\u8b8a\u66f4\u6216\u7d0d\u7a05\u4eba\u53d7\u5230\u55ae\u65b9\u9762\u7a05\u52d9\u91cd\u4f30\u7684\u60c5\u6cc1\u4e0b\uff0c\u7a05\u52d9\u640d\u5931\u53ef\u80fd\u88ab\u653e\u68c4\u3002\u56e0\u6b64\uff0c\u7d0d\u7a05\u4eba\u5fc5\u9808\u76e3\u63a7\u5176\u7a05\u52d9\u640d\u5931\uff0c\u4e26\u78ba\u4fdd\u5176\u5728\u5141\u8a31\u7684\u6642\u9593\u7bc4\u570d\u5167\u5f97\u4ee5\u5ef6\u7e8c\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7a05\u6536\u6298\u820a\u548c\u8cc7\u672c\u6d25\u8cbc<\/h2>\n\n\n\n<p>\u5728\u67ec\u57d4\u5be8\uff0c\u7a05\u6536\u6298\u820a\u6216\u8cc7\u672c\u6d25\u8cbc\u662f\u6307\u70ba\u7a05\u52d9\u76ee\u7684\u800c\u5728\u8cc7\u7522\u6709\u7528\u58fd\u547d\u5167\u62b5\u6263\u8cc7\u7522\u6210\u672c\u3002<\/p>\n\n\n\n<p>\u300a\u7a05\u6cd5\u300b\u898f\u5b9a\u4e86\u5404\u7a2e\u985e\u578b\u8cc7\u7522\u7684\u6709\u7528\u58fd\u547d\u4ee5\u53ca\u6bcf\u5e74\u53ef\u6298\u820a\u7684\u5141\u8a31\u767e\u5206\u6bd4\u3002\u6298\u820a\u7387\u53ef\u80fd\u56e0\u8cc7\u7522\u985e\u578b\u548c\u884c\u696d\u800c\u7570\u3002\u8cc7\u7522\u6210\u672c\u5728\u5176\u6709\u7528\u58fd\u547d\u5167\u9032\u884c\u5206\u6524\uff0c\u9019\u7a2e\u6298\u820a\u8cbb\u7528\u7528\u65bc\u6e1b\u5c11\u7d0d\u7a05\u4eba\u7684\u61c9\u7d0d\u7a05\u6536\u5165\u3002<\/p>\n\n\n\n<p>\u53e6\u4e00\u65b9\u9762\uff0c\u8cc7\u672c\u6d25\u8cbc\u5141\u8a31\u4f01\u696d\u5728\u8a08\u7b97\u61c9\u7d0d\u7a05\u6536\u5165\u6642\u5c0d\u8cc7\u672c\u8cc7\u7522\u6210\u672c\u63d0\u51fa\u6263\u9664\u8acb\u6c42\u3002\u6263\u9664\u662f\u57fa\u65bc\u8cc7\u7522\u6210\u672c\u548c\u8cc7\u7522\u985e\u578b\u8a08\u7b97\u7684\u3002\u5141\u8a31\u7684\u6263\u9664\u984d\u53ef\u5728\u591a\u5e74\u5167\u5206\u6524\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u985e\u5225<\/th><th>\u6298\u820a\u65b9\u6cd5<\/th><\/tr><\/thead><tbody><tr><td>\u7121\u5f62\u8cc7\u7522<\/td><td>\u5728\u67ec\u57d4\u5be8\uff0c\u8cc7\u7522\u7684\u6298\u820a\u53ef\u63a1\u7528\u76f4\u7dda\u6cd5\uff0c\u57fa\u65bc\u4f7f\u7528\u58fd\u547d\u621610%\u7684\u76f4\u7dda\u6298\u820a\u3002\u8cfc\u8cb7\u5546\u8b7d\u662f\u5141\u8a31\u6524\u92b7\u7684\u3002<\/td><\/tr><tr><td>\u81ea\u7136\u8cc7\u6e90<\/td><td>\u5141\u8a31\u6839\u64da\u5e74\u7522\u91cf\u548c\u9810\u8a08\u7e3d\u7522\u91cf\u9032\u884c\u8017\u7aed\u62b5\u6263\u3002<\/td><\/tr><tr><td>\u8fb2\u696d\u8cc7\u7522\uff08\u4f8b\u5982\u6a61\u81a0\u7a2e\u690d\u5712\u3001\u5176\u4ed6\u8fb2\u4f5c\u7269\u3001\u755c\u7267\u696d\uff09<\/td><td>\u5728\u67ec\u57d4\u5be8\uff0c\u6a61\u81a0\u4f5c\u7269\u7684\u6298\u820a\u7387\u70ba20\u5e74\uff0c\u6298\u820a\u7387\u70ba3%\u81f35%\uff0c\u5177\u9ad4\u53d6\u6c7a\u65bc\u5468\u8f49\u5e74\u4efd\u3002\u975e\u6a61\u81a0\u8fb2\u4f5c\u7269\u548c\u755c\u7267\u696d\u4ee5\u9810\u671f\u751f\u7522\u58fd\u547d\u6216\u6bcf\u5e745%\u7684\u76f4\u7dda\u6298\u820a\u7387\u8a08\u63d0\u6298\u820a\u3002<\/td><\/tr><tr><td>\u985e\u52251\u5efa\u7bc9\u548c\u7d50\u69cb<\/td><td>\u5c0d\u65bc\u201c\u975e\u6df7\u51dd\u571f\u201d\u8cc7\u7522\uff0c\u9069\u752810%\u7684\u76f4\u7dda\u6298\u820a\u7387\u3002\u975e\u6df7\u51dd\u571f\u8cc7\u7522\u63a1\u75285%\u7684\u76f4\u7dda\u6298\u820a\u7387\u3002<\/td><\/tr><tr><td>\u985e\u52252\uff1a\u8a08\u7b97\u6a5f\u3001\u96fb\u5b50\u8a0a\u606f\u7cfb\u7d71\u3001\u8edf\u4ef6\u548c\u6578\u64da\u8655\u7406\u8a2d\u5099<\/td><td>50%\u7684\u905e\u6e1b\u6298\u820a\u3002<\/td><\/tr><tr><td>\u985e\u52253\uff1a\u6c7d\u8eca\u3001\u5361\u8eca\u3001\u8fa6\u516c\u5bb6\u5177\u548c\u8a2d\u5099<\/td><td>25%\u7684\u905e\u6e1b\u6298\u820a\u3002<\/td><\/tr><tr><td>\u985e\u52254\uff1a\u6240\u6709\u5176\u4ed6\u6709\u5f62\u8ca1\u7522<\/td><td>20%\u7684\u905e\u6e1b\u6298\u820a\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u67ec\u57d4\u5be8\uff0c\u7a05\u52d9\u6298\u820a\u4e5f\u7a31\u70ba\u5168\u5e74\u6298\u820a\uff0c\u5f9e\u8cc7\u7522\u6295\u5165\u4f7f\u7528\u6216\u958b\u59cb\u751f\u7522\u7684\u5e74\u4efd\u958b\u59cb\u8a08\u7b97\u3002<\/li>\n\n\n\n<li>\u7d0d\u7a05\u4eba\u4e0d\u80fd\u5728\u8655\u7f6e\u5e74\u5ea6\u7533\u5831\u4efb\u4f55\u7a05\u52d9\u6298\u820a\u3002<\/li>\n\n\n\n<li>\u7b2c\u4e8c\u81f3\u7b2c\u56db\u985e\u7684\u56fa\u5b9a\u8cc7\u7522\u4ee5\u532f\u7e3d\u7684\u65b9\u5f0f\u8a08\u7b97\u3002\u56e0\u6b64\uff0c\u56fa\u5b9a\u8cc7\u7522\u7684\u8655\u7f6e\u6240\u5f97\u6216\u640d\u5931\u4e0d\u662f\u55ae\u7368\u8a08\u7b97\u7684\uff0c\u800c\u662f\u6839\u64da\u532f\u7e3d\u7684\u8cc7\u7522\u8cec\u6236\u7d50\u679c\u78ba\u5b9a\u7684\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u7a05\u52d9\u6298\u820a\u548c\u8cc7\u672c\u6d25\u8cbc\u662f\u4f01\u696d\u91cd\u8981\u7684\u6263\u9664\u9805\uff0c\u5b83\u5011\u53ef\u5e6b\u52a9\u6e1b\u5c11\u61c9\u7d0d\u7a05\u6240\u5f97\u984d\uff0c\u5f9e\u800c\u964d\u4f4e\u7d0d\u7a05\u7fa9\u52d9\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6148\u5584\u6350\u8d60<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6148\u5584\u6350\u8d08\u652f\u51fa\u7684\u6263\u9664\u50c5\u9650\u65bc\u8abf\u6574\u5f8c\u7684\u7a05\u524d\u61c9\u7a05\u6536\u5165\u76845\uff05\uff0c\u5728\u6263\u9664\u6148\u5584\u6350\u8d08\u672c\u8eab\u4e4b\u524d\u3002<\/li>\n\n\n\n<li>\u7d0d\u7a05\u4eba\u4e0d\u80fd\u5c07\u672a\u4f7f\u7528\u7684\u6148\u5584\u6350\u8d08\u652f\u51fa\u4f5c\u70ba\u672a\u4f86\u5e74\u5ea6\u61c9\u7a05\u6536\u5165\u7684\u6263\u9664\u9805\u76ee\u9032\u884c\u5ef6\u9072\u4f7f\u7528\u3002<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5229\u606f\u652f\u51fa<\/h2>\n\n\n\n<p>\u67ec\u57d4\u5be8\u6c92\u6709\u7279\u5b9a\u7684\u8584\u8cc7\u672c\u5316\u7acb\u6cd5\uff1b\u7136\u800c\uff0c\u6240\u5f97\u7a05\uff08ToI\uff09\u898f\u5b9a\u4e0b\u898f\u5b9a\u4e86\u5c0d\u5229\u606f\u652f\u51fa\u6263\u9664\u7684\u9650\u5236\u3002<\/p>\n\n\n\n<ul 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class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" data-id=\"1375\" src=\"https:\/\/manhattansez.brandpixel.asia\/wp-content\/uploads\/\/administrative-support-1024x576.jpg\" alt=\"administrative support \u7a05\u6cd5\u5236\u5ea6\" class=\"wp-image-1375\" srcset=\"https:\/\/www.manhattansez.com\/wp-content\/uploads\/administrative-support-1024x576.jpg 1024w, https:\/\/www.manhattansez.com\/wp-content\/uploads\/administrative-support-300x169.jpg 300w, https:\/\/www.manhattansez.com\/wp-content\/uploads\/administrative-support-768x432.jpg 768w, https:\/\/www.manhattansez.com\/wp-content\/uploads\/administrative-support-1536x864.jpg 1536w, https:\/\/www.manhattansez.com\/wp-content\/uploads\/administrative-support.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" 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class=\"wp-block-heading\">\u8a18\u9304\u4fdd\u7559<\/h2>\n\n\n\n<p>\u4ee5\u4e0b\u5167\u5bb9\u8a0e\u8ad6\u4e86\u67ec\u57d4\u5be8\u7684\u8a18\u8cec\u548c\u6703\u8a08\u8a18\u9304\u8981\u6c42\u3002\u67ec\u57d4\u5be8\u7684\u7d0d\u7a05\u4eba\u5fc5\u9808\u4fdd\u7559\u4ed6\u5011\u7684\u8ca1\u52d9\u4ea4\u6613\u8a18\u9304\uff0c\u4e26\u4fdd\u7559\u76f8\u95dc\u6587\u4ef6\u4e00\u6bb5\u6307\u5b9a\u7684\u6642\u9593\u3002\u672c\u6bb5\u9084\u6db5\u84cb\u4e86\u9055\u53cd\u9019\u4e9b\u898f\u5b9a\u7684\u5f8c\u679c\u3002<\/p>\n\n\n\n<ul 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class=\"wp-block-heading\">\u7e3d\u7d50<\/h2>\n\n\n\n<p>\u4f01\u696d\u4e86\u89e3\u7a05\u6536\u6cd5\u898f\u548c\u8981\u6c42\uff0c\u4ee5\u907f\u514d\u4efb\u4f55\u7f70\u6b3e\u6216\u8207\u7a05\u52d9\u6a5f\u69cb\u7684\u554f\u984c\u975e\u5e38\u91cd\u8981\u3002\u672c\u6307\u5357\u63d0\u4f9b\u6709\u95dc\u7a05\u7387\u3001\u5141\u8a31\u7684\u6263\u9664\u3001\u7a05\u6536\u6298\u820a\u548c\u7a05\u6536\u62b5\u514d\u7b49\u4e3b\u984c\u7684\u6709\u50f9\u503c\u8a0a\u606f\u3002<\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u662f\u4e00\u4f4d\u5e0c\u671b\u5728\u67ec\u57d4\u5be8\u6295\u8cc7\u7684\u4f01\u696d\u5bb6\uff0c\u9084\u61c9\u8003\u616e\u571f\u5730\u548c\u88fd\u9020\u57fa\u5730\u7b49\u56e0\u7d20\u3002\u5c0d\u6b64\uff0c\u6211\u5011\u5efa\u8b70\u60a8\u806f\u7e6b\u6e44\u516c\u6cb3\u6771\u5357\u7d93\u6fdf\u7279\u5340\uff08MSEZ\uff09\uff0c\u4ed6\u5011\u53ef\u4ee5\u70ba\u60a8\u7684\u4f01\u696d\u5192\u96aa\u63d0\u4f9b\u6709\u50f9\u503c\u7684\u5e6b\u52a9\u548c\u6307\u5c0e\u3002\u5982\u679c\u6709\u4efb\u4f55\u554f\u984c\u6216\u9700\u8981\u5e6b\u52a9\uff0c\u8acb\u4e0d\u8981\u7336\u8c6b\uff0c\u96a8\u6642\u806f\u7e6bMSEZ\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">\u53c3\u8003\u8cc7\u6599<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u67ec\u57d4\u5be8 &#8211; \u516c\u53f8 &#8211; \u96c6\u5718\u7a05\u6536\u3002 \uff08\u65e5\u671f\u4e0d\u8a73\uff09\u3002<a href=\"https:\/\/taxsummaries.pwc.com\/cambodia\/corporate\/group-taxation\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/taxsummaries.pwc.com\/cambodia\/corporate\/group-taxation<\/a><\/li>\n\n\n\n<li>\u67ec\u57d4\u5be8 &#8211; \u516c\u53f8 &#8211; \u516c\u53f8\u6536\u5165\u7a05\u3002 \uff08\u65e5\u671f\u4e0d\u8a73\uff09\u3002 https:\/\/taxsummaries.pwc.com\/cambodia\/corporate\/taxes-on-corporate-income<\/li>\n\n\n\n<li>Briefing, A.\uff082023 \u5e74\uff0c1 \u6708 24 \u65e5\uff09\u3002 \u67ec\u57d4\u5be8\u7a05\u6536\u6307\u5357\u3002 \u6771\u76df\u5546\u696d\u65b0\u805e\u3002<a href=\"https:\/\/www.aseanbriefing.com\/news\/a-guide-to-taxation-in-cambodia\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.aseanbriefing.com\/news\/a-guide-to-taxation-in-cambodia\/<\/a><\/li>\n\n\n\n<li><em>\u67ec\u57d4\u5be8\u2014\u2014\u9593\u63a5\u7a05\u6307\u5357\u3002 \uff082019 \u5e74 10 \u6708 1 \u65e5\uff09\u3002 \u7562\u99ac\u5a01\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u3002<\/em><a href=\"https:\/\/kpmg.com\/xx\/en\/home\/insights\/2019\/10\/cambodia-indirect-tax-guide.html\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/kpmg.com\/xx\/en\/home\/insights\/2019\/10\/cambodia-indirect-tax-guide.html<\/a><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f60\u6709\u8208\u8da3\u4e86\u89e3\u67ec\u57d4\u5be8\u7a05\u6536\u5236\u5ea6\u55ce\uff1f\u5728\u672c\u6587\u4e2d\uff0c\u6211\u5011\u5c07\u6982\u8ff0\u67ec\u57d4\u5be8\u7684\u7a05\u6cd5\uff0c\u4e26\u63a2\u8a0e\u300a\u7a05\u6cd5\u300b\u53ca\u5176\u9644\u5c6c\u6cd5\u898f\u7684\u95dc\u9375\u689d\u6b3e\u3002<\/p>\n","protected":false},"author":8,"featured_media":2043,"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 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[59,160,56],"tags":[375,376,374],"class_list":["post-4298","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guide-to-invest-in-cambodia-zh-hant","category--zh-hant","category-blog-zh-hant","tag-375","tag-376","tag-374"],"_links":{"self":[{"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/posts\/4298","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\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/comments?post=4298"}],"version-history":[{"count":9,"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/posts\/4298\/revisions"}],"predecessor-version":[{"id":5578,"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/posts\/4298\/revisions\/5578"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/media\/2043"}],"wp:attachment":[{"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/media?parent=4298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/categories?post=4298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manhattansez.com\/zh-hant\/wp-json\/wp\/v2\/tags?post=4298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}