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英文版印尼所得税税法 - No.17.2000_incometaxlaw

CONSOLIDATION OF LAW OF THE REPUBLIC OF INDONESIA NUMBER 7 OF 1983

CONCERNING INCOME TAX AS LASTLY AMENDED BY LAW NUMBER 17 OF 2000

CHAPTER 1

GENERAL PROVISION

Article 1

Income tax shall be imposed on any taxable person in respect of income during a taxable year.

Elucidation Article 1

This Law regulates income tax imposition on Taxable Persons in relation to income received or accrued in a taxable year. Taxable Person will be subject to tax if that person receives or accrues income. A Taxable Person who derives income is called a Taxpayer under this law. A Taxpayer is taxed on the income received or accrued during a taxable year or a fraction of a taxable year, if the tax obligations commence or end in a taxable year. The term a taxable year under this law means a calendar year. However, a Taxpayer may use an accounting year which is different from the calendar year insofar as the accounting year has the period of 12 (twelve) months.

CHAPTER II

TAXABLE PERSON

Article 2

(1) Taxable person consists of:

a. 1) an individual;

2) an undivided inheritance as a unit in lieu of the beneficiaries;

b. an entity;

c. a permanent establishment.

(2) Taxable person comprises of resident and non-resident Taxpayer.

(3) The term “resident Taxpayer” means:

a. an individual who resides in Indonesia or is present in Indonesia for more than 183 (one hundred and

eighty-three) days within any 12 (twelve) month period, or an individual who in particular taxable year is present and intends to reside in Indonesia;

b. an entity established or domiciled in Indonesia;

c. an undivided inheritance as a unit in lieu of the beneficiaries.

(4) The term “non-resident tax payer” means:

a. an individual who does not reside in Indonesia or is present in Indonesia for not more than 183 (one

hundred and eighty-three) days within any 12 (twelve) month period, and an entity which is not established or domiciled in Indonesia conducting business or carrying out activities through a permanent establishment;

b. an individual who does not reside in Indonesia or is present in Indonesia for not more than 183 (one

hundred and eighty-three) days within any 12 (twelve) month period, and an entity which is not established or domiciled in Indonesia deriving income from Indonesia other than from conducting business or carrying out activities through a permanent establishment.

(5) A permanent establishment shall be an establishment used by an individual who does not reside or is

present in Indonesia for not more than 183 (one hundred and eighty-three) days within any 12 (twelve) month period, or by an entity which is not established or domiciled in Indonesia in the form of, among others:

a. a place of management;

b. a branch;

c. a representative office;

d. an office;

e. a factory;

f. a workshop;

g. a mining and extraction of natural resources, drilling used for mining exploration;

h. a fishery, animal husbandry, farm, plantation or forestry;

i. a construction, installation or assembly project;

j. the furnishing of services through employees or other personnel, if conducted for more than 60 (sixty) days within 12 (twelve) month period;

k. an individual or an entity acting as a dependent agent;

l. an agent or employee of an insurance company that is not established or domiciled in Indonesia if it collects premiums or insures risk in Indonesia.

(6) The residence of an individual or the domicile of an entity shall be determined by the Director General of

Taxes according to the real situation.

Elucidation Article 2

Paragraph (1)

The term “Taxable Person” includes an individual, an undivided inheritance as a unity, an entity, and a permanent establishment.

Subparagraph a

An individual as a Taxable Person may reside or stay in Indonesia or outside Indonesia. An undivided inheritance as a unity constitutes substitute to Taxable Person, substituting those who have the right thereof, namely the heirs/heiresses. The purpose of designating an undivided inheritance as a substitute Taxable Person is to allow DGT to collect tax originating therefrom.

Subparagraph b

As provided in Law on General Provisions and Tax Procedures, the term entity is defined as a group of persons and/or capital as a unity whether or not it conducts business or activity, including limited companies, limited partnerships, other types of companies, state-owned or local government-owned enterprises in whatever name, firma, kongsi, cooperative, pension fund, partnership, association, foundation, public organization, social-political organization or similar organization, institution, permanent establishment and other forms of entities including investment fund. Under this law (see sub-paragraph

c), permanent establishment is treated as a special taxable person, separated from an entity. Therefore,

despite the similarity of its treatment with an entity, for Income tax purposes, a permanent establishment has a special status and is not included in the term of an entity.

State or local government-owned enterprises constitute Taxable Persons irrespective of the name and the form, thus any unit within the government organizations, such as an institution and an entity owned by the government, which conducts businesses or activities to derive income, constitutes a Taxable Person.

Particular units of government organizations do not constitute Taxable Persons if the following criteria are met:

1) They are established based on regulating laws.

2) Their funding is from State or Local Government Budget.

3)Their earnings are included in State or Municipal Budget; and

4)Their books are audited by Government’s Auditor.

As a Taxable Person, an investment fund, established as limited company or other forms, is included in the term of an entity.

The term “association” includes commercial association, union, society, or association of parties having the same interests.

Subparagraph c

See the provision in paragraph (5) and the elucidation thereof.

Paragraph (2)

The term Taxable Person comprises Resident Taxable Person and Non-resident Taxable Person. A Resident Taxable Person constitutes a Taxpayer if he derives income that exceeds personal exemption, whereas a Non-resident Taxable Person promptly constitutes a Taxpayer due to the income derived from sources in Indonesia, or through a permanent establishment in Indonesia. In other words, a Taxpayer shall be an individual or an entity who/which has already met subjective and objective obligations. In connection with the Taxpayer Identification Number, an Individual Taxpayer receiving

income less than personal exemption is not necessary to register himself to obtain a Taxpayer Identification Number.

Principal differences between Resident and Nonresident Taxpayers are in the manner they fulfill their tax obligations, among others are as follows:

a. A Resident Taxpayer is taxed on his income derived from Indonesia and abroad, whereas a Non-

resident Taxpayer is taxed only on the income originating from sources in Indonesia.

b. A Resident Taxpayer is taxed based on the net income with a general rate, whereas a Non-resident

Taxpayer is taxed based on the gross income with an appropriate rate.

c. A Resident Taxpayer is obliged to submit an Annual Tax Return as a means to assess his tax

obligation in a taxable year, whereas a Non-resident Taxpayer is not, because his tax obligation are

fulfilled through withholding tax, which is final in nature.

Non-resident Taxpayers doing business or conducting activities through a permanent establishment in Indonesia are equivalent with Resident Taxpayers in the manner of the fulfillment of their taxation as regulated in this Law and The Law on General Provisions and Tax Procedures.

Paragraph (3)

Subparagraph a

In principle, an individual who constitutes a Resident Taxpayer is an individual residing or staying in Indonesia. Included in the term “individuals residing in Indonesia” are those who have the intention to reside in Indonesia, the determination of which shall be considered based on the facts and circumstances.

To meet the criterion of “present in Indonesia for more than 183 (one hundred and eighty-three) days”, an individual does not have to be consecutively present. It shall be determined by the total number of days the said individual is in Indonesia within a period of 12 (twelve) months since his/her arrival in Indonesia.

Subparagraph b

Sufficiently clear.

Subparagraph c

An undivided inheritance inherited by an individual as a Resident Taxable Person shall be assumed as a Resident Taxable Person under this Law. To meet the taxation obligations thereof, the said undivided inheritance substitutes the obligations of the heirs/heiresses who have the right thereof. If the said undivided inheritance has already been distributed, than the taxation obligation thereof shall be transferred to the heir/heiresses.

An undivided inheritance inherited by an individual as a Non-resident Taxable Person not doing business or conducting activities through a permanent establishment in Indonesia is not assumed as a substitute to the Taxable Person because the tax imposition on income derived by the said individual shall be inherent to the object

Paragraph (4)

Subparagraphs a and b

A Nonresident Taxable Person is an individual or entity residing or domiciled outside Indonesia, who

derives income from Indonesia, through or not trough a permanent establishment. An individual not residing in Indonesia, but staying in Indonesia for less than 183 (one hundred and eighty-three) days within a period of 12 (twelve) months, is a Nonresident Taxable Person.

If the income is derived through a permanent establishment, the individual or entity is taxed through the permanent establishment with respect to the income derived and the individual or entity shall maintain the status of Nonresident Taxable Person. Therefore the permanent establishment substitutes the individual or entity as Nonresident Taxable Person in fulfilling the taxation obligation in Indonesia.

In the case that the income is derived not through a permanent establishment, the tax is imposed directly to the Nonresident Taxable Person.

Paragraph (5)

A permanent establishment contains the concept of the existence of place of business, namely facilities that

may be in the form of lands and buildings, including machinery and equipment.

The place of business is permanent in nature and used to carry out the business or to conduct the activities of an individual not residing or an entity not established and domiciled In Indonesia.

The concept of permanent establishment also includes individuals or entities as agents the positions of which are not independent, acting for and on behalf of an individual or entity not residing or domiciled in Indonesia. An individual not residing or an entity not established and not domiciled in Indonesia can not be assumed to have a permanent establishment in Indonesia if the individual or the entity, in conducting his/its business or activities in Indonesia uses an agent, broker or intermediary who have independent status, provided that the agent, broker or intermediary in reality fully acts in the framework of carrying out his own business/activities.

An insurance company established or domiciled outside Indonesia is deemed to have a permanent establishment in Indonesia, if it collects insurance premium in Indonesia or bears risk in Indonesia through employees, representatives or agents in Indonesia. Bearing risk in Indonesia shall not mean that the event causing the risk occurs in Indonesia. Due regard being had to the fact that the insured party shall reside, stay or domicile in Indonesia.

Paragraph (6)

The determination of an individual’s residence or an entity’s domicile is important to ascertain which Tax District Office shall have the taxation jurisdiction on the income derived by the individual or entity.

Basically, an individual’s residence or an entity’s domicile shall be determined based on the facts and the circumstances. Therefore the determination of a residence or a domicile shall not only be based on formal condition, but shall also on the reality.

Several matters necessarily considered by the Director General of Taxes in determining the residence of an individual or the domicile of an entity among others are the domicile, residential address, residence of the family, the place to conduct the main business, or other essential matters to facilitate the implementation of the tax obligation fulfillment.

Article 2A

(1) Tax obligations of an individual referred to in paragraph (3) subparagraph a of Article 2, shall commence at

the time the individual is born, is present, or intends to reside in Indonesia and shall cease at the time such person passes away or leaves Indonesia permanently.

(2) Tax obligations of an entity referred to in paragraph (3) subparagraph b of Article 2, shall commence at the

time the entity is established or domiciled in Indonesia and shall cease at the time the entity is dissolved or is no longer domiciled in Indonesia.

(3) Tax obligations of an individual or an entity referred to in paragraph (4) subparagraph a of Article 2, shall

commence at the time the individual or the entity starts its business or engages in activities referred to in paragraph (5) of Article 2 and shall cease at the time the businesses or activities through a permanent establishment are terminated.

(4) Tax obligations of an individual or an entity referred to in paragraph (4) subparagraph b of Article 2, shall

commence at the time the individual or the entity derives income from Indonesia and shall cease at the time the individual or the entity no longer derives such income.

(5) Tax obligations of an undivided inheritance referred to in paragraph (1) subparagraph a. point 2) of Article 2,

shall commence at the time the undivided inheritance starts to exist and shall cease at the time the inheritance is divided.

(6) In case tax obligations of an individual who resides or is present in Indonesia consist only a fraction of a

taxable year, such fraction shall be treated as a taxable year.

Elucidation Article 2A

Income Tax constitutes a subjective tax the obligation of which is inherent to the Taxable Person concerned, which means that the said tax obligation is intended not to be shifted to another Taxable Person. Therefore, in the framework of providing legal certainty, the stipulation of the starting and ending moment of subjective tax obligation is important.

Paragraph (1)

The subjective tax obligations of an individual residing in Indonesia shall commence at the time he is born in Indonesia. For an individual staying in Indonesia for more than 183 (one hundred and eighty-three) days within a 12 (twelve) months, his tax obligation commences on the first day he is in Indonesia. The subjective tax obligation ends at the time he passes away or permanently leaves Indonesia.

The term “permanently leaves Indonesia” is based on real facts at the moment the said individual leaves Indonesia. If at the time he leaves Indonesia, there is a strong fact evidencing his wish to leave Indonesia forever, at that moment he is no longer a Resident Taxable Person.

Paragraph (2)

Sufficiently clear.

Paragraph (3)

For individuals not residing in Indonesia and staying in Indonesia for no longer than 183 (one hundred and eighty-three) days, and entities not established and not domiciled in Indonesia, but doing business or carrying out activities in Indonesia through a permanent establishment, the subjective tax obligations shall commence at the time the permanent establishment exists in Indonesia and ends at the time the permanent establishment is no longer in Indonesia.

Paragraph (4)

An individual not residing in Indonesia or staying in Indonesia for no longer than 183 (one hundred and eighty-three) days, and an entity not established or domiciled in Indonesia and not doing business or conducting activities through a permanent establishment in Indonesia shall be a Nonresident Taxable Person as far as the individual or the entity has an economic relationship with Indonesia. An economic relationship with Indonesia is assumed to exist if the individual or entity derives income originating from sources in Indonesia.

The subjective tax obligations of the said individual or entity shall commence at the time the individual or entity has an economic relationship with Indonesia, namely deriving income from sources in Indonesia, and shall end at the time the individual or entity no longer has any economic relationship with Indonesia.

Paragraph (5)

The subjective tax obligation of an undivided inheritance shall commence at the time of the emergence of the undivided inheritance, namely at the time the predecessor passes away. Afterwards, the fulfillment of the taxation obligation thereof shall be inherent to the said undivided inheritance. The subjective tax obligation of the said undivided inheritance should end at the time the undivided inheritance is distributed to the heirs.

Subsequently, the fulfillment of the tax obligations thereof shall be transferred to the heirs.

Paragraph (6)

It may occur, that an individual becomes a Taxable Person not for a full one taxable year, for instance an individual who commences to become a Taxable Person in the middle of a taxable year, or who permanently leaves Indonesia in the middle of a taxable year. The period which is less than one taxable year is called a fraction of a taxable year, which substitutes the taxable year.

Article 3

Taxable person referred to in Article 2 does not include the following:

a. A diplomatic mission;

b. The officials of diplomatic and consular mission or other foreign officials and individuals who work for and

stay with them at their official residence, provided they are not Indonesian citizens, nor receive or accrue income other than from the performance of their official duty in Indonesia, and the foreign state grants

reciprocal treatment;

c. International organizations as determined by Minister of Finance Decree provided that:

1) Indonesia is a member of the international organization;

2) they do not conduct business or engage in other activities to derive income in Indonesia, except

providing loan to government the fund of which comes from member contribution;

d. The officials of the international organization representative as determined by Minister of Finance Decree,

provided they are not Indonesian citizens and do not conduct business or engage in activities or other employment to derive income in Indonesia.

Elucidation Article 3

Subparagraphs a and b

In accordance with the international custom, a foreign representative organizations, as well as diplomatic, consular and other officials, shall be exempted from the definition of a Taxable Person at the place where they represent their country.

The exemption of those officials as Taxable Persons shall not be in affect if they earn income outside from their official duties, or if they are Indonesian citizens.

Therefore, if a foreign representative official earns income in Indonesia other than income from normal duties, then he shall be a Taxable Person, who can be taxed on the said other income.

Subparagraph c.

Sufficiently clear.

Subparagraph d.

Sufficiently clear.

CHAPTER III

TAXABLE OBJECT

Article 4

(1) Taxable Object is income, defined as any increase in economic capability received or accrued by a

Taxpayer, originating from Indonesia as well as from offshore, in whatever name or form, that can be used to consume or to increase the wealth of the Taxpayer, including:

a. compensation or other remuneration received or accrued in respect of employment or service such as

salary, wage, allowance, honorarium, commission, bonus, gratuity, pension or other remuneration, except where stipulated otherwise in this law;

b. lottery prizes or gifts in respect of employment or other activities and awards;

c. business profit;

d. gains from the sale or transfer of property, including:

1) gains from the transfer of property to a corporation, a partnership, and other entities in exchange for

shares or capital contribution;

2) gains accrued by a corporation, a partnership or other entities from the transfer of property to its

shareholders, partners or members;

3) gains from a liquidation, merger, consolidation, expansion, split-up or acquisition;

4) gains from the transfer of property in the form of grant, aid or donation, except when given to

relatives within one degree of direct lineage, or to religious, educational or other social entities or

to small businesses including cooperatives as determined by Minister of Finance, provided that two

parties do not have any business relation, ownership nor control;

e. refunds of tax payments already deducted as expenses;

f. interest, including premiums, discounts and compensation for loan repayment guarantees;

g. dividends, in whatever name and form, including dividends paid by an insurance company to

policyholders and the distribution of net income by a cooperative;

h. royalties;

i. rents and other income from the use of property;

j. annuities;

k. gains from discharge of indebtedness, except up to a certain amount stipulated by Government Regulation;

l. gains from foreign exchange;

m. gains from revaluation of assets;

n. insurance premiums;

o. contribution received or accrued by an association from its members who are Taxpayers engaged in business or independent services;

p. an increase in net wealth from income which has not been taxed.

(2) The imposition tax on interest income on deposits and other savings, on income from transaction of shares

and other securities at the stock exchange, and on income from the alienation of property in the form of land and or buildings and other specific income shall be stipulated by Government Regulation.

(3) There shall be excluded from taxable object:

a. 1) aid, donation, including zakat received by amil zakat board or other amil zakat institutions established

or approved by the government and eligible zakat recipients;

2) gifts received by relatives within one degree of direct lineage and by religious, educational or social

organizations, or by small businesses including cooperatives determined by the Minister of Finance;

provided that there is not any business, work, ownership nor control relationship between the parties concerned;

b. inheritances;

c. assets including cash received by an entity referred to in paragraph (1) subparagraph b of Article 2, in

exchange for shares or capital contribution;

d. consideration or remuneration in the form of benefits in kinds in respect of employment or services

received or accrued from a Taxpayer or the Government;

e. payments by an insurance company to an individual in connection with health, accident, life, or education

insurance;

f. dividends or distribution of profit received or accrued by resident limited corporations, cooperatives,

state-owned companies, or local state-owned companies through ownership in enterprises established and domiciled in Indonesia, provided that:

1) dividends are paid out from retained earnings;

2) limited corporations and state owned companies and local state-owned companies receiving the

dividends must own at least 25% of the total paid-in capital and must have an active business in addition to the ownership;

g. contribution received or accrued by a pension fund approved by the Minister of Finance either paid by an

employer or an employee;

h. income from capital investment of the pension fund referred to in sub paragraph g in certain sectors as

determined by the Minister of Finance Decree;

i. distribution of profit received or accrued by a member of a limited partnership whose capital does not

consists of shares, partnership, association, firma, or kongsi;

j. interest on bonds received or accrued by an investment fund company for the first five years beginning from the establishment of the company or the granting of business license;

k. income received or accrued by a venture-capital company in the form of profit distribution of a joint-venture company established and conducting business or engaged in activities in Indonesia, provided that:

1) the investee is a small or medium-sized enterprise or engaged in activities in business sectors

determined by the Minister of Finance Decree; and

2) the investee’s shares are not traded in the stock exchange in Indonesia.

Elucidation Article 4

Paragraph (1)

This law adheres to the principle of taxation on income in a broad meaning, in a sense that the tax shall be imposed on any increase in economic capability received or earned by a Taxpayer from whatever source and which can be used for consumption or for increasing the wealth of the Taxpayer.

The meaning of income in this Law shall not be concerned about whether the income exists from certain source, but whether the increase of economic capability exists. The said increase received or earned by a Taxpayer constitutes the best measure of the capability of the Taxpayer to participate in sharing the burden of expenditure needed by the government for routine and development activities.

From the standpoint of flow of the increasing of economic capability to the Taxpayer, income could be classified into:

- income from work in connection with employment and independent work, such as salary, honorarium, income derived by a physician, notary, actuary, accountant, lawyer, et cetera

- income from conducting business and activities

- income from capital in the form of movable or immovable property, such as interest, dividend, royalty, rent, gain on sales of property, or rights not used for the business, et cetera

- other income, such as discharge of indebtedness, gift, et cetera.

From the standpoint of the utilization thereof, income may be used for consumption or put into savings to increase the wealth of a Taxpayer.

Because this Law adheres to the concept of income in a broad meaning, all types of income received or earned in a taxable year shall be combined to establish a basis for tax imposition. Therefore, if in a taxable year a business or an entity suffers a loss, the said loss may be compensated with other income (horizontal compensation), except if the loss is incurred abroad. However, if a type of income is taxed with a rate which is final in nature or is exempted as a Taxable Income, then the said income shall not be combined with other income, which are imposed with the general tax rate.

The examples of income referred to in these provisions are intended to clarify the concept of income in a broad meaning, which is not limited to the examples.

Subparagraph a.

All considerations or remuneration in connection with employment, such as wages, salaries, life insurance and health insurance premium paid by an employer, or compensation in any other form, shall be Taxable Income.

The term “compensation in another form” shall include benefit in kind, which essentially constitutes an income.

Subparagraph b.

The term “gift” shall include prizes from lotteries, work, and activities, such as the prize in a saving lottery, the prize of sport competition, et cetera.

Referred to as awards shall be compensation granted in connection with certain activities, such as compensation received in connection with archaeological founding.

Subparagraph c.

Sufficiently clear.

Subparagraph d

If a Taxpayer sells property at a price higher than the book value, or at a price higher than the acquisition cost or value, the difference in price is regarded as profit. If the sale of such property occurs between a company and its shareholders, the sale price shall be used as the basis for calculation of profit is the market price.

Example: PT 'S' owns a car used for business activities with a book value of Rp40,000,000.00 (forty million rupiahs). The car is sold based on the market price of Rp60,000,000.00 (sixty million rupiahs).

The profit earned by PT 'S" on the sale of the car is Rp20,000,000.00 (twenty million rupiahs). If the car is sold to one of the shareholders for Rp50,000,000.00 (fifty million rupiahs), the sale value of the car shall still be calculated on the basis of market price of Rp60,000,000.00 (sixty million rupiahs). The Rp20,000,000.00 (twenty million rupiahs) difference is profit to PT 'S', while for the shareholder purchasing the car, the difference of Rpl0,000,000.00 (ten million rupiahs) counts as income.

If an entity is liquidated, profit from the sale of property, namely the difference between the sale price based on market price and the book value, will be regarded as taxable income. Similarly, the positive difference between market price and book value in the case of a liquidation, merger, consolidation, expansion, split up or acquisition constitute income.

If there is a transfer of property in exchange for shares or capital participation, any profit in the form of difference between the market price of the property transferred and the book value constitutes income.

Profit, in the form of the difference between the market price and the purchase price or book value on a transfer of property in the form of gifts, aid or donation is considered income to the party undertaking the transfer, unless the property is transferred to a blood relative in direct lineage of one degree, or to religious organizations or educational and social institutions, including foundations or small businesses including cooperatives which are specified by the Minister of Finance, provided there is no business, work, ownership or control relationship between parties concerned.

Subparagraph e

A tax refund accounted for as an expense at the time of calculating Taxable Income, is considered

taxable income.

For example, if Tax on Land and Buildings which has been paid and accounted for as an expense is subsequently refunded for whatever reason, the total amount of the refund is regarded as income. Subparagraph f

The term ‘interest’ includes premiums, discounts and compensation in connection with guarantees loan.

A premium occurs if, for example, a bond is sold above its par value while a discount occurs if a bond is

purchased below the par value. The premium is income for the issuer of the bond while discount is income for the purchaser.

Subparagraph g

Dividend is the share of profit received by shareholders or insurance policyholders, or the distribution of net income of a cooperative received by members of the cooperative. The term dividend shall include:

1) distribution of profit, directly or indirectly and under whatever name or form;

2) refund in a liquidation in excess of the paid-up capital;

3) bonus shares received without payment, including bonus shares derived from the capitalization of

premiums on new shares;

4) distribution of profit in the form of shares;

5) records of additional capital without payment;

6) the sum exceeding the amount of paid-in capital received or accrued by shareholders on a buyback

shares by the company concerned;

7) whole or partial refund of paid-in capital, if in previous years profits have been made, except where

the refund is caused by a legal reduction in the statutory capital;

8) payment related to rights of profit, including that received as redemption of the rights;

9) a share of profit in connection with bond ownership;

10) a share of profit received by policy holders;

11) distribution of net income to members of a cooperative;

12) company expenditures for the personal benefit of shareholders, which are charged as company

expenses.

In practice, it often happens that distribution or payment of dividend is not transparent, for instance, where shareholders, who have fully paid-in capital, grant a loan to the company which is repaid with a rate of interest higher than appropriate. In such a case, the positive difference between the interest paid and the market rate will be treated as dividend. The portion of interest treated as dividend cannot be charged as an expense by the company concerned.

Subparagraph h

In principle, compensation in the form of royalties comprises three types, namely payment for the use of:

1) rights over intangible property, such as copyrights, patents, trademarks, formulas and company trade

secrets;

2) rights over tangible property, such as rights over industrial, commercial, and scientific equipment. The

meaning of industrial, commercial and scientific equipment includes any equipment which has intellectual value, for instance, equipment used in specialized industries such as oil; drilling rigs and others;

3) information which has not been publicly disclosed, although it may not yet have been patented, such

as experience in industry or other business sectors. The character of such information is that the information is available so that the owner no longer needs to conduct research to produce it. Excluded from the definition of information in this subparagraph is information provided by, for example, public accountants, lawyers or engineers in accordance with their expertise and which can be provided by

anyone having learned the same discipline.

Subparagraph i

Rent includes compensation received or obtained in whatever name or form in connection with the use of movable or immovable property, such as rent of a car, rent of an office, rent of a house or rent of a building.

Subparagraph j

Receipts in the form of periodic payments such as alimony or a lifetime allowance paid regularly at certain times.

Subparagraph k

Discharge of indebtedness by a creditor is considered income to the debtor, while it can be charged as an expense by the creditor. However, as determined by the Government Regulations, discharge of indebtedness for small debtors, such as for Business loan for low income family (Kredit Usaha Keluarga Prasejahtera, Kukesra), Farmer Business Loan (Kredit Usaha Tani, KUT), Loans for small housing, and other small loans up to certain amount, are exempted from Taxable income.

Subparagraph l

Gain in foreign currency can arise from fluctuations in the currency markets or due to Government policy in the monetary field. Gain from a fluctuation in foreign currency is taxed in line with the accounting system adopted by the Taxpayer provided the principles have been complied with consistently.

Subparagraph m

A gain due to the revaluation of property as meant in Article 19 constitutes income.

Subparagraph n

Insurance premiums include reinsurance premiums.

Subparagraph o

Sufficiently clear.

Subparagraph p

An increasing in the net wealth is basically the accumulation of income, whether it has already been taxed, or it is not a taxable object, or it has not yet been taxed. If it is found that there is an increasing in the net wealth that exceeds the accumulation of income whether it has been taxed or it is not a taxable object, the increase is regarded as income.

Paragraph (2)

In accordance with the provisions of paragraph (1), income in the form of interest on time deposits and other savings accounts, income from shares and other securities transactions in the stock market, income from a transfer of property in the form of land and/or buildings, and other specific income constitute taxable object.

The public savings and the stock market are the source of funds for the implementation of economic development. Therefore it is necessary to give a special tax treatment on income from the public savings.

There are many considerations of granting a special tax treatment on those income, among others simplicity of tax collection, fairness and equality of tax imposition, and economic and monetary developments. Based on the same considerations, it is necessary to give a special tax treatment on income from the transfer of property in the form of land and/or buildings, and other kinds of particular income. Consequently, the imposition of income tax on those types of income, including the nature, amount and procedure of payment, withholding and collection, are governed by a Government Regulation.

To facilitate the implementation of tax imposition and to avoid the additional administrative burden for the Taxpayer as well as the Directorate General of Taxes, the imposition of income tax under this provision may be treated as final.

Paragraph (3)

Subparagraph a

Aid and donations are not taxable object to the recipient provided they are not received in connection of

a work, business, ownership, or control relationship between the parties concerned. Zakat received by

amil zakat board or other amil zakat institutions established or approved by the government and eligible zakat recipients is treated the same as aids or donations. The term zakat shall be referred to in Law Number 38 Year 1999 on Management of Zakat.

A business relationship may occur between a donor and a recipient. For example, PT 'A' is a producer of

a type of goods, the main raw materials from which are produced by PT 'B'. If PT 'B' makes a donation of

raw material as a gift to PT A, then the donation is a taxable income.

Gifts do not constitute taxable income to the recipient if they are received by a blood relative in direct lineage of one degree, or by a religious or by an educational or social entity, including a foundation or small sized enterprises, including a cooperative, as determined by the Minister of Finance, provided such gifts are not received in the context of a work, business, ownership or control relationship between the parties concerned.

Subparagraph b

Sufficiently clear.

Subparagraph c

In principle, property including cash deposits-received by an entity constitutes an increase in the economic capability of that entity. Under this provision, however, since the property is received as a consideration for shares or capital participation, it is not treated as a taxable income.

Subparagraph d

Payment or compensation in kind or benefit related to work or services constitutes a non- cash increase in economic capability. Payment or compensation in kind such as rice, sugar, etc. and in benefit such as the use of a car, house, medical facilities etc., is not regarded as taxable income.

If the provider of compensation in kind or benefit is not a Taxpayer or a Taxpayer who is subject to final Income Tax and subject to Income Tax based on certain calculation norms (deemed profit), then such compensation in kind or benefit is income for the recipient.

For example, an Indonesian citizen becomes an employee at a foreign diplomatic representative office in Jakarta. The employee obtains benefits in the form of accommodation provided by the foreign representative office or other benefits. These benefits are regarded as income to the employee since the representative diplomatic office concerned is not a Taxpayer.

Subparagraph e

Consideration or reimbursement received by an individual from an insurance company related to a medical, accident, life, dual purpose or educational insurance policy does not constitute a taxable income. This is in line with the provisions of Article 9 paragraph (1) Subparagraph d, under which insurance premiums paid by an individual Taxpayer for his own benefit are not deductible in the calculation of taxable income.

Subparagraph f

In accordance with this provision, dividend originating from profits after deducted by tax and received or accrued by a limited corporation as a resident Taxpayer, a cooperative, and a state-owned company or local state-owned company, as a result of its participation in other companies established and domiciled in Indonesia, with the participation at least 25% (twenty- five percent), and the recipient of the dividend derived income from business profit other than the income from the participation, are not considered as

a taxable income. The term a state-owned company and a local state-owned company in this paragraph

includes, among others, limited companies (Persero), government banks, local development banks and Pertamina.

It should be noted, however, that if the recipient of the dividends or share of profits is a Taxpayer other than the a-fore mentioned entities, such as an individual resident and non- resident Taxpayer, a firma, a limited partnership, a foundation and other similar organizations, income in the form of dividends or share of profits remains as taxable object.

Subparagraph g

The exemption from taxable object referred to in this paragraph only applies to pension funds whose establishment has been approved by the Minister of Finance.

Exempted from taxable income is contribution received from pension members, either by self-payment or paid by the employer. Basically, the contributions received by the pension fund belong to the pension members, which will be refunded at a certain time. Tax imposition on the contribution will reduce the right of the pensioner. Therefore, the contribution is exempted from taxable object.

Subparagraph h

As mentioned in Subparagraph g, the exemption from taxable object referred to in this provision is only valid for pension fund whose establishment has been approved by the Minister of Finance. Exempted from taxable object under this circumstance is income from capital invested in certain sectors stipulated by decree of the Minister of Finance. The purpose of capital investment by pension fund is to accumulate fund for repayment to the pension members in the future; therefore, the capital investment needs to be directed to non-speculative or high risks sectors. Therefore, the determination of the certain sectors shall be stipulated by decree of the Minister of Finance.

Subparagraph i

For the purpose of tax imposition, an entity referred to in this provision, which constitutes a group of members is subject to tax as a unit, namely on the level of the entity itself. Therefore, the share of profit received by each member is not regarded as a taxable object.

Subparagraph j

An investment fund is a company whose main activities are doing investments, reinvestments, or selling and buying securities. For the investor, especially the small investor, an investment fund is one of the safest alternatives to invest its capital.

In order to encourage the growth of investment fund, interest on bonds received by investment fund is exempted from taxable object for the first five years since the establishment or the accruing of business license.

Subparagraph k

A venture capital company is a company whose main business is financing of business enterprise (as a

joint-venture) in the form of capital participation for a certain period. Under this provision, the share of profits received or accrued from the join-venture is not treated as a taxable object, provided such joint-venture is a small or medium-sized enterprises, or is engaged in business or activities in certain sectors as determined by the Minister of Finance, and the shares of the company concerned are not traded on the Indonesian stock market.

If the business partner of the venture capital company meets the provisions of paragraph (3) Subparagraph f, the dividends received or accrued by the venture capital company will not be treated as taxable object.

In order to direct a venture capital company toward sectors of economic activity, which has the priority in development, such as increasing non-oil and gas exports, the business or activities of a joint-venture company shall be determined by the Minister of Finance.

Since a venture capital company represents alternative financing in the form of capital participation, such participation by a venture capital company should be directed toward companies not having access to the stock market.

Article 5

(1) Taxable object of a permanent establishment consists of:

a. income from its businesses or activities and from its owned or controlled properties;

b. income of the head office from businesses or activities, sales of goods, or furnishing services in

Indonesia which are similar to those undertaken by the permanent establishment in Indonesia;

c. income referred to in Article 26 received or accrued by the head office provided that the properties or

activities giving rise to the aforesaid income is effectively connected with a permanent establishment. (2) Expenses related to gross income referred to in paragraph (1) subparagraph b and subparagraph c may be

deducted from the permanent establishment’s income.

(3) In calculating the profit of a permanent establishment:

a. administrative expenses incurred by the head office for the purpose of the permanent establishment is

deductible subject to limitations regulated by the Director General of Taxes;

b. the following payments to its head office are not deductible:

1) royalties or other payments paid in respect of the use of properties, patents, or other rights;

2) payments in respect of management services or other services;

3) interest, except in banking business;

c. payments referred to in subparagraph b received or accrued from the head office shall not be included

in taxable object, except interest in banking business.

Elucidation Article 5

Any individual not residing in Indonesia, or any entity neither established nor domiciled in Indonesia, yet conducting business or engaged in activities through a permanent establishment in Indonesia, is subject to tax in Indonesia through that permanent establishment.

Paragraph (1)

Subparagraph a

A permanent establishment will be taxed on income from its business or activities and from its owned or

controlled property. Accordingly, all income concerned is subject to tax in Indonesia Subparagraph b

In accordance with this provision, income derived by a head office from business or activities, sale of goods or furnishing services which are similar to those undertaken by the permanent establishment is considered income of the permanent establishment because such business or activities fall within the scope of, and could be undertaken by, the permanent establishment.

Example: Business or activities similar to those of a permanent establishment occurs where a foreign bank with a permanent establishment in Indonesia directly provides a loan to a company in Indonesia and not through its permanent establishment.

Sale of goods similar to those sold by a permanent establishment occurs where an overseas head office having a permanent establishment in Indonesia directly sells products similar to those sold by its permanent establishment to Indonesian buyers. Furnishing services similar to those furnished by a permanent establishment occurs where a head office of an offshore consultant company directly provides consultancy services similar to those provided by the permanent establishment to clients in Indonesia.

Subparagraph c

income referred to in Article 26 received or accrued by the head office is treated as income of a permanent establishment if the properties or activities giving rise to the aforesaid income is effectively connected with a permanent establishment.

For example, "X" Inc. concludes a license agreement with PT "Y" for the use the trademark of -X- Inc.

Upon the use of that right, "X" Inc. receives compensation in the form of royalties from PT "Y".

In connection with this agreement, "X" Inc. also provides management services to PT "Y" through a permanent establishment in Indonesia in the course of marketing products of PT Y" bearing the trademark.

In this case, the use of the "X" Inc. trademark by PT "Y" has an effective connection with the permanent establishment in Indonesia, consequently, X Inc.'s income in the form of royalties is treated as income to the permanent establishment.

Paragraph (2)

Sufficiently clear.

Paragraph (3)

Subparagraph a

Administration expenses incurred by a head office to support the business or activities of a permanent establishment in Indonesia may be deducted from the income of the permanent establishment. The type and amount of expenses that may be deducted are stipulated by the Director General of Taxes.

Subparagraphs b and c

Basically a permanent establishment and its head office are considered as a single unit, therefore, payments made by the permanent establishment to its head office, such as royalties on the use of head office property, are considered as a flow of funds within one company. Therefore, under this provision, payments made by a permanent establishment to its head office, such as royalties, compensation for services and interest is not deductible from the income of the permanent establishment. Where, however, the head office and the permanent establishment are engaged in a banking business, payments in the form of interest loan may be charged as an expense.

As a consequence of the foregoing, payments of a similar type received by a permanent establishment from its head office are not considered as taxable income, except for interest received by a permanent establishment from its head office related to a banking business.

Article 6

(1) Resident Taxpayers and permanent establishments are entitled to claim the following deductions from their

gross income:

a. expenses to earn, to collect and to secure income, including cost of materials, costs in connection with

employment or services including wages, salaries, honoraria, bonuses, gratuities and remuneration in the form of money, interest, rents, royalties, travel expenses, waste processing expenses, insurance premiums, administrative expenses and taxes other than income tax;

b. depreciation of tangible asset and amortization of rights and other expenditures which have useful life of

more than 1 (one) year referred to in Article 11 and Article 11A;

c. contributions to a pension fund approved by the Minister of Finance;

d. losses incurred from the sale or transfer of properties owned and used in business or used for the

purpose of earning, collecting and securing income;

e. losses from foreign exchange;

f. costs related to research and development carried out in Indonesia;

g. scholarships, apprenticeships and training expenses;

h. debts which are actually uncollectible, provided that:

1) it has been charged to commercial financial statement;

2) the case has been filed to court or BUPLN or there is a written agreement on the discharge of

indebtedness between debtor and creditor;

3) it has been published in media; and

4) the Taxpayer shall submit the list of bad debt to the Directorate General of Taxes, the procedure of

which shall be stipulated further by the Director General of Taxes Decree.

(2) The loss incurred, after deducting deductions referred to in paragraph 1 from gross income, shall be carried

forward for a maximum of five successive years.

(3) An individual who is a resident Taxpayer is entitled to claim personal exemptions referred to in Article 7 of

this law.

Elucidation Article 6

Paragraph (1)

Charges which may be deducted from gross income are divided into 2 (two) categories, namely charges or expenses which have a useful life of not more than 1 (one) year and which have a useful life of more than 1 (one) year. Charges having a useful life of one year or less are treated as expenses for the year concerned, for example, salaries, administrative interest, routine expenses for waste disposal, etc. Whereas, expenditures which have a useful life of more than one year will be deducted through depreciation or amortization. In addition, if within a taxable year there are losses with respect to a disposition of property or fluctuation in exchange rates, such losses may be deducted from gross income.

Subparagraph a

Expenses referred to in this subparagraph are commonly called daily expenditures, which can be deducted as expenses in the year of disbursement. In order to be deducted as expenses, the expenditures must be connected with the business or activities for earning, collecting and securing income as a taxable object.

Therefore, expenditures for earning, collecting and securing income, which does not constitute a taxable object may not be deducted as expenses.

Example:

Pension Fund "A", whose establishment has been approved by the Minister of Finance, derives gross income comprising as follows:

Rp 100.000.000,00

a. income which is not treated as a taxable object

under paragraph (3) h of Article 4

b. other gross income Rp 300.000.000,00

Total gross income Rp 400.000.000,00 If the total expenditures are Rp200,000,000.00, the expense which may be deducted in respect of earning, collecting and securing income is ? x Rp200,000,000.00 = Rp150,000,000.00.

Similarly, interest on loans used to buy stocks may not be deducted as an expense, provided that the dividends derived do not constitute a taxable object as described in paragraph (3) f of Article 4. That interest which cannot be deducted may be capitalized to add the acquisition cost of the stocks.

Expenditures which does not connect with the activities of earning, collecting and securing income, such as expenditures for the personal benefits of shareholders, interest payment in respect of loans which is used for the personal benefit of debtors, and insurance premium payment for personal benefit, may not be deducted as expenses.

A payment of insurance premium by an employer for the benefit of its employee may be deducted as a

company expense; however, for the employee, the premiums constitute an income.

In order to be able to be deducted, expenditures with respect to employment must be made in cash.

Expenditures in kind or benefit, such as free accommodation, cannot be deducted as expenses, and for the recipient they are not treated as income. However, certain expenditures in kind or benefit as provided in paragraph (1) e of Article 9 may be deducted as expenses, and for the recipient they are not treated as income.

Expenditures which may be deducted shall be made in the ordinary course of a business. Therefore, if such expenditures exceed the limits of fairness because of dealing with a related person, the amount in excess of the fair limit may not be deducted from gross income.

See also the provisions of paragraph (1) f of Article 9 and Article 18 and their respective elucidations.

Tax expenses for business purposes other than income tax, such as tax on land and building (PBB), stamp duty (BM), tax on hotel and restaurant, may be deducted as expenses.

With respect to expenditures for advertisement, it is necessary to distinguish between expenses which are actually paid for advertisement and those which substantially constitute a donation. Expenses which are actually paid for advertisement may be deducted from gross income.

Subparagraph b

Expenditures to acquire tangible property and intangible property and other expenditures which have a useful life of more than one year shall be deducted through depreciation or amortization.

See also the provisions of paragraph (2) of Article 9, Article 11, and Article 11A and their respective elucidations.

Expenditures which by their nature constitute advance payments, such as rental payment for several years which is paid in advance, shall be expensed through allocation.

Subparagraph c

Contributions to a pension fund whose establishment has been approved by the Minister of Finance may be deducted as expenses, whereas contributions paid to a pension fund whose establishment has not been or has not yet been so approved may not be deducted as expenses.

Subparagraph d

Losses due to a sale or disposition of property which, according to its initial purpose, was not intended to be sold or disposed and which was owned and used for a business or held for earning, collecting and securing income, may be deducted from gross income.

Losses due to the sale or disposition of property which is owned by a company but not used for its business or which is not used for earning, collecting and securing income may not be deducted from gross income.

Subparagraph e

Losses due to differences in foreign exchange rates may be caused by daily fluctuations or by Government monetary policy. Losses caused by the exchange rate fluctuations shall be expensed under the accounting system adopted and shall be calculated consistently. If a Taxpayer adopts an accounting system based on fixed exchange rates (historical rates), the losses are expensed at the time of realization on the foreign currency account. If a Taxpayer adopts an accounting system based on the Bank Indonesia middle rates or the actual rate at the yearend, the losses are expensed at each of the yearend based on Bank Indonesia middle rates or the actual rate at the yearend.

Losses arising from exchange rates due to Government monetary policy should be taken into a temporary account of the balance sheet and amortized based on the realization of the foreign currency account.

Subparagraph f

Research and development expenditures incurred by a company which are carried out in Indonesia in reasonably sizeable amounts to discover new technology or new systems for the development of the company, may be expensed.

Subparagraph g

Expenditures on scholarships, apprenticeships, and training for the purpose of enhancing the quality of human resources may be expensed, by taking into consideration the fairness and the purposes of the company.

Subparagraph h

Debts which are actually uncollectible may be deducted as an expense to the extent that the Taxpayer has already taken into account such expense in its commercial income statement and the Taxpayer has already made a maximum or last effort to collect it.

The term “publication” does not only mean national scope publication but also internal publication of association and its similarity.

The procedures to apply the conditions described in paragraph (1) h shall be determined by Director General of Taxes.

Paragraph (2)

If a loss is incurred after the expenditures allowed under paragraph (1) have been deducted from gross income, the loss may be offset against net income or taxable profit over 5 (five) successive years starting from the year following that in which the loss is incurred.

Example:

In 1995, PT "A" suffers a tax loss of Rp1,200,000,000.00. In the following 5 (five) years, the taxable profit/loss of PT "A" is as follows:

1996: tax profit Rp 200.000.000,00

1997: tax loss (Rp 300.000.000,00)

1988: tax profit —nil—

1999: tax profit Rp 100.000.000,00

2000: tax profit Rp 800.000.000,00

Calculation of the loss is as follows:

Tax loss in 1995 (Rp1.200.000.000,00)

Tax profit in 1996 Rp 200.000.000,00 (+)

Balance of tax loss from 1995 (Rp1.000.000.000,00)

Tax loss in 1997 (Rp 300.000.000,00)

Balance of tax loss from 1995 (Rp1.000.000.000,00)

Tax profit in 1998 Nil (+)

Balance of tax loss from 1995 (Rp1.000.000.000,00)

Tax profit in 1999 Rp 100.000.000,00 (+)

Balance of tax loss from 1995 (Rp 900.000.000,00)

Tax profit in 2000 Rp 800.000.000,00 (+)

Balance of tax loss from 1995 (Rp 100.000.000,00)

The balance of tax loss from 1995 amounting to Rp100,000,000.00 in the year 2000 may not be offset against tax profit in year 2001 since the 5 year period has already expired; however, the tax loss 1997 amounting to Rp300,000,000.00 may be offset against tax profit in 2001 and 2002, because the 5 year period for this loss commences in 1998 and finishes at the end of year 2002.

Paragraph (3)

In determining the taxable income of a resident individual Taxpayer, a deduction is given in the form of personal exemption (PTKP) under the provisions of Article 7.

Article 7

(1) The amount of personal exemptions is as follows:

a. Rp2,880,000.00 (two million, eight hundred, eighty thousand rupiahs) for an individual Taxpayer;

b. additional Rp1,440,000.00 (one million, four hundred, forty thousand rupiahs) for a married Taxpayer;

c. additional Rp2,880,000.00 (two million, eight hundred, eighty thousand rupiahs) for married Taxpayers’

spouse provided they file a joint tax return referred to in paragraph (1) of article 8;

d. additional Rp1,440,000.00 (one million, four hundred, forty thousand rupiahs) for each dependent family

member related by blood and by marriage in direct lineage, and adopted child with maximum of three dependents;

(2) The application of paragraph (1) is based on facts and circumstances at the beginning of a tax year or

fraction of a taxable year;

(3) The Ministry of Finance shall stipulate the adjustment of personal exemptions.

Elucidation Article 7

Paragraph (1)

In determining the taxable income of a resident individual Taxpayer, personal exemption is deducted from the net income. In spite of personal exemption for a Taxpayer himself, an additional amount of personal exemption is available to a married Taxpayer.

A Taxpayer whose wife receives or derives income which is combined with his own income is given an

additional personal exemption in respect of his wife amounting to Rp2,880,000.00.

A Taxpayer whose relatives through blood or marriage in direct lineage are fully dependent on the Taxpayer,

such as parents, parents-in-law, children or adopted children, is granted an additional personal exemption for up to a maximum of 3 (three) people. Family members who are fully dependent means family members who have no income and whose entire living expenses are borne by the Taxpayer.

Example:

Taxpayer "A" has a wife and 4 (four) dependent children. If his wife has income from an employer who has withheld income tax under Article 21 and the employment has no relationship to the business of her husband or other members of the family, the non-taxable income of Taxpayer "A" is Rp8,640,000.00 i.e.

Rp2,880,000.00 + Rp1,440,000.00 + (3 x Rp1,440,000.00). Whereas for the wife, at the time of Article 21 tax withheld by her employer, there is a personal exemption of Rp2,880,000.00. If the wife's income is combined with that of her husband, the non-taxable income granted to Taxpayer "A" would be Rp11,520,000.00 i.e.

Rp8,640,000.00 + Rp2,880,000.00.

Paragraph (2)

The computation of personal exemption under paragraph (1) is determined by the status of the Taxpayer at the beginning of a taxable year or at the beginning of part of a taxable year.

For instance, on January 1, 2001, Taxpayer "B" is married and has 1 (one) child. If a second child is born after January 1, 2001, the personal exemption of Taxpayer "B" for taxable year 2001 remains based on the marital status with 1 (one) child.

Paragraph (3)

Under this provision, the Minister of Finance is given an authority to adjust the personal exemption as described in paragraph (1) by taking into consideration economic and monetary developments as well as developments in the annual cost of living index.

Article 8

(1) Income or losses of a married woman at the beginning of a taxable year or fraction of a taxable year,

including losses originating from previous years that have not been offset referred to in paragraph (2) of Article 6, shall be deemed as income or losses of her husband, except where the income is received or accrued exclusively from one employer and from which tax has been withheld in accordance with Article 21 and the employment is not related to the business or independent personal service of husband or any other relative.

(2) Income of a married individual shall be taxed separately if:

a. they live separately;

b. it is requested in writing by both the husband and wife on the basis of an agreement for the separation

of property and income.

(3) The net income of a married individual referred to in paragraph (2) subparagraph b shall be taxed on

aggregate net income of the married individual, and the amount of tax to be paid by each of them shall be in proportion to their respective net income.

(4) The income of a minor child shall be added up to the income of the parent, except in case of employment

income that is not related to the business of the related parties referred to in paragraph (4) subparagraph c of Article 18.

Elucidation Article 8

Taxation system under this tax law construes a family as a single economic unit which means that the income or loss of all family members is combined into one taxable unit and the fulfillment of the tax obligations is carried out by the head of the family. In certain cases, however, the fulfillment of tax obligations is conducted separately.

Paragraph (1)

Income or loss for a married woman at the beginning of a taxable year or at the beginning of a fraction of a taxable year is regarded as her husband’s income or loss and taxed as a single unit. Such aggregation shall not be made if the income of the wife is from employment and has been subjected to withholding tax by the employer, provided that:

a. the wife's income is solely obtained from one employer; and

b. the wife's income is derived from employment which has no relationship with the business or independent

personal service of the husband or any other member of the family.

Example: Taxpayer "A", who derives income from business amounting to Rp100,000,000.00, has a wife who is an employee with Rp50,000,000.00 of income. If the wife's income is derived from one employer and tax on it has already been withheld by her employer and such work has no relationship with the business of her husband or any other member of the family, her income amounting Rp50,000,000.00 is not combined with that of Taxpayer "A" and the tax imposed on the income of the wife is final.

If, in addition to being employed, the wife of Taxpayer "A" runs a business, for example a beauty salon with Rp75,000,000.00 of income, her entire income of Rp125,000,000.00 (Rp50,000,000.00 + Rp75,000,000.00) is combined with the income of Taxpayer "A". As a result, Taxpayer "A" will be taxed on his income of Rp225,000,000.00 (Rp100,000,000.00 + Rp50,000,000.00 + Rp75,000,000.00). The tax withheld on his wife's income is not final, meaning that it may be credited against the tax due on the total income of Rp225,000,000.00 which will be reported in the husband's annual tax return.

Paragraphs (2) & (3)

If a husband and his wife lives separately, taxable income and tax payable are determined separately.

However, if a husband and his wife have a written agreement for separation of property and income, the tax is determined based on the sum of their net income and each of them bears the tax in proportion to his/her respective net income.

Example:

The determination of tax for a husband and his wife who have a written agreement for separation of income is as follows:

If in the example in paragraph (1) the wife owns a beauty salon, the tax on the total income is determined based on the income amounting of Rp225,000,000.00.

If the tax on it is Rp56,250,000.00, then the tax for the husband and his wife is determined as follows:

-Husband :100.000.000,00

x Rp 56.250.000,00 = Rp 25.000.000,00

225.000.000,00

- Wife :125.000.000,00

x Rp 56.250.000,00 = Rp 31.250.000,00

225.000.000,00

Paragraph (4)

Income of a minor which is not combined with that of the parents is only the income derived from employment which has no relationship with the business or activities of the person having a special relationship with the minor.

The term “minor” means a person under the age of 18 (eighteen) who has never been married.

If a minor, whose parents are separated, derives income, the tax is imposed by combining such income with that of the father or mother based on actual circumstances.

Article 9

(1) In determining the taxable income of a resident Taxpayer and a permanent establishment, the following are

not deductible:

a. distribution of profit in whatever name or form, such as dividends, including dividends paid by an

insurance company to policyholders, and any distribution of the surplus by a cooperative;

b. expenses charged or incurred for the personal benefit of shareholders, partners or members;

c. formation or accumulation of reserves, except for reserve for bad debt of a bank or a finance lease,

reserves in an insurance business, and reserves for reclamation costs in general mining, the terms and conditions of which shall be stipulated by the Minister of Finance Decree;

d. insurance premiums for health, accident, life, dual purpose, and education insurance which are paid by

an individual Taxpayer, except those paid by an employer where premiums are treated as income of the Taxpayer;

e. consideration or remuneration related to employment or services given in the form of a benefit in kind,

except provision of food and beverages for employees or consideration or remuneration given in the form of a benefit in kind in certain regions and in connection with employment as stipulated by the Minister of Finance Decree;

f. excessive compensation paid to shareholders or other associated parties as a consideration for work

performed;

g. gifts, aid or donations, and inheritances referred to in Article 4 paragraph (3) subparagraph a and

subparagraph b, except zakat on income actually paid by a Moslem individual Taxpayer and or a resident Taxpayer other than individual owned by a Moslem to an amil zakat board or other amil zakat institutions established or approved by the government;

h. income tax;

i. costs incurred for the personal benefit of a Taxpayer or his dependents;

j. salaries paid to a member of an association, firma, or limited partnership the capital of which does not consist of stocks;

k. administrative penalties in the form of interest, fines, and surcharges, as well as criminal penalties in the form of fines imposed pursuant to the tax laws.

(2) Expenditures for earning, collecting, and securing of income having a useful life of more than one year, shall

not be charged directly to income but shall be deducted through depreciation or amortization referred to in Article 11 or Article 11A.

Elucidation Article 9

Paragraph (1)

Expenditures incurred by a Taxpayer can be divided into deductible expenses and non-deductible expenses. Basically, deductible expenses are those having a direct relationship with the business or activities for earning, collecting and securing income which constitute a taxable income, the expensing of which may be made in the year of disbursement or over the useful life of the expenditure. Non-deductible expenses comprise those constituting consumption of income, or those which exceed fairness.

Subparagraph a

Distribution of profits in whatever name or form, including dividend payments to shareholders, distribution of net income of a cooperative to its members, and dividend payments by an insurance company to its policyholders, may not be deducted from the income of the distributing entity since the profit distributed is part of the entity's income which will be taxed under this law.

Subparagraph b

There shall not be allowed as deduction expenses incurred or charged by a company for personal benefit of shareholders, partners, or members, such as renovation of personally owned houses, travel expenses, or insurance premiums paid by the company for the personal benefit of the shareholders or their families.

Subparagraph c

The formation or accumulation of reserve funds, basically, cannot be deducted as expenses in calculating taxable income. However, in certain businesses, reserved funds which are really needed to cover expenses or losses which may occur in the future, but limited to non-performing loan in a banking and leasing business, reserves in an insurance business, and reserves for reclamation costs in the mining industry, may be formed subject to regulations and conditions specified by the Minister of Finance.

Subparagraph d

Premiums for health, accident, life, dual purpose, and educational insurance paid by an individual Taxpayer himself may not be deducted from gross income, and any reimbursement or compensation paid by insurance company received by the individual does not constitute a taxable income.

If the insurance premiums are paid or borne by the employer, such payments may be deducted as expenses by employer and for the employee the payments are considered as a component of taxable income.

Subparagraph e

Consideration or compensation in kind or benefit as described in the elucidation of paragraph (3) d of Article 4 is not considered a taxable income. Consequently, such consideration or compensation cannot be deducted as an expense by the employer. However, in line with the Government policy for stimulating development in certain remote regions, under the Minister of Finance decree, consideration or compensation in kind or benefit provided in connection with work carried out in such regions may be deducted from the gross income of the employer.

Where an employer provides all employees with food and drink in their place of work collectively or with necessities for the implementation of work as means for safety work or with, because of the nature of the work, something required, such as safety equipment, uniforms for security guard, transportation to and from office, and accommodation for a ship’s crew and the like, such benefits do not constitute as income but may be deducted as expenses by the employer.

Subparagraph f

In respect of an employment, there is the possibility of compensation being paid to an employee who is also a shareholder. Since deductible expenses to earn, collect and secure income are limited to a fair amount in accordance with common business practice, then on the basis of this provision any amount exceeding fairness may not be charged as an expense.

企业所得税判断题(含复习资料)

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税法笔记-企业所得税word版本

税法笔记-企业所得税

一、纳税人、征税对象、税率 (一)纳税义务人 1、中华人民共和国境内企业和其他取得收入的组织不包括个人独资企业和合伙企业包括有国家事业计划外收入的事业单位、社会团体等 2、居民企业 1)实际管理机构在中国境内 2)或在中国境内成立 3、非居民企业 1)实际管理机构不在中国，但在中国境内设立机构 2)不管你中国有没有设机构，只要你有来源于中国境内的所得 (二)征税对象 1、居民企业： 1)境内境外所得都征税 2、非居民企业 1)只对境内的所得、以及境外发生但与境内机构有关系的部分征税 3、如何确定所得来源 1)销售货物所得 2)提供劳务所得 3)转让财产所得 A.不动产转让所得按照不动产所在地确认 B.动产转让所得按照转让企业所在地确认 C.权益性投资资产转让所得按照被投资企业所在地确认 4)股息、红利等权益性投资所得、利息所得、租金所得、特许权使用费所得 ——按照支付者所在地 (三)税率 1、基本税率25% 1)居民企业 + 非居民企业（设立机构，且收入与机构有关） 2、低税率 20%→实际10% 1)非居民企业（无机构或收入与机构无关） 3、预提所得税 10% 4、高薪 15% 二、应纳税所得额 (一)应纳税所得额 (二)=收入总额—不征税收入—免税收入—各项扣除—允许弥补的以前年度亏损 (三)收入总额 1、一般收入

1)销售货物收入 2)劳务收入 3)转让财产收入 4)股息、红利等权益性投资收益 5)利息收入 6)租金收入 7)特许权使用费收入 8)接受捐赠收入 9)其他收入 2、特殊收入 3、处置资产收入 1)作为内部处置资产，不视同销售——所有权不改变 A.资产用于生产、加工另一产品 B.改变资产形状、结构、性能 C.改变资产用途 D.资产在总机构与分支机构间转移 2)视同销售——所有权的转移 A.用于市场推广 B.用于交际应酬 C.用于职工奖励 D.用于股息分配 E. F.用于带外捐赠 4、企业转让上市公司受限股 (四)收入实现的确认条件 1、销售商品 1)托收承付：办妥托收承付手续且商品已发出 2)预售款：商品发出 3)委托代销：受到代销清单 2、售后回购 1)1 3、劳务收入 1) (五)不征税收入 1、财政拨款 2、纳入财政管理的行政事业型收政府性基金（因为都上缴了才能扣噢） 3、规定专项用途的财政资金（例外：政府投入资本及只出借使用权） 1)财政补助、补贴 2)贷款贴息 3)减免的增值税、各种收了就退的税（除了出口退税款） 4、不征税收入用于支出所形成的费用不得抵扣

2019新个税题库及答案

个税知识题库一、单选题 1.个税改革后，下列属于分类所得的项目有: （ B ） A.稿酬所得 B.偶然所得 C.其他所得 D.特许权使用费所得 2.个税改革后，省级政府有权制定的税收优惠政策包括：（A） A.烈属取得的经营所得 B.洪涝灾害但损失不大的 C.残疾人张三的赌博收益 D. 孤老人员的利息所得 3.改革后，居民纳税人取得下列所得按次征税的有：（B） A.特许权使用费所得 B.利息、股息、红利所得 C.劳务报酬所得 D.经营所得 4.下列属于综合所得中依法确定的其他扣除项目的有：（C ） A.“三险一金” B.大病医疗 C.商业健康险支出 D.保险赔款 5.李某和其妻子钱某婚后购买一套住房，属于首套住房贷款，下列说法正确的是：（C） A.李某和钱某均可以扣除住房贷款利息； B.李某和钱某每月均可扣除的额度是1000元； C.李某和钱某可以由其中一人扣除，每月扣除额度是1000元； D.李某、钱某所购买住房如果在北上广深等城市，扣除的标准

要高于1000元。 6.纳税人享受住房贷款利息专项附加扣除，应当留存：（A） A. 住房贷款合同 B. 结婚证 C. 购房发票 D. 物业费收据 7.纳税人赡养（D）父母以及其他法定赡养人的赡养支出，可以按照标准定额扣除。 A.50岁以上 B.60岁以上 C.50岁（含）以上 D.60岁（含）以上 8.非独生子女赡养老人专项附加扣除的分摊方式不包括（C） A．赡养人平均分摊 B. 赡养人约定分摊 C. 赡养人指定分摊 D. 被赡养人指定分摊 9.纳税人A有姊妹两人，父母均在老家，由在老家的妹妹负责日常照料。以下分摊方法正确的是：（A） A．A跟其妹妹约定，每人每月均摊扣除1000元 B. A跟其妹妹约定，由A全部扣除2000元 C.老人指定A分摊1500元，其妹妹分摊500元 D. 老人指定A分摊500元，其妹妹分摊1500元 10.纳税人享受子女教育专项附加扣除的起始时间为子女接受

整理最新个人所得税相关法规资料

个税法规目录中华人民共和国个人所得税法实施条例 (2) 关于全面实施新个人所得税法若干征管衔接问题的公告 (8) 关于发布《个人所得税扣缴申报管理办法（试行）》的公告 (10) 关于个人所得税自行纳税申报有关问题的公告 (14)

中华人民共和国个人所得税法实施条例文号：中华人民共和国国务院令第707号发文单位：国务院发文日期：2018-12-18 现公布修订后的《中华人民共和国个人所得税法实施条例》，自2019年1月1日起施行。总理李克强 2018年12月18日中华人民共和国个人所得税法实施条例（1994年1月28日中华人民共和国国务院令第142号发布根据2005年12月19日《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》第一次修订根据2008年 2月18日《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》第二次修订根据2011年7月19日《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》第三次修订2018年12月18日中华人民共和国国务院令第707号第四次修订）第一条根据《中华人民共和国个人所得税法》（以下简称个人所得税法），制定本条例。第二条个人所得税法所称在中国境内有住所，是指因户籍、家庭、经济利益关系而在中国境内习惯性居住；所称从中国境内和境外取得的所得，分别是指来源于中国境内的所得和来源于中国境外的所得。第三条除国务院财政、税务主管部门另有规定外，下列所得，不论支付地点是否在中国境内，均为来源于中国境内的所得：（一）因任职、受雇、履约等在中国境内提供劳务取得的所得；（二）将财产出租给承租人在中国境内使用而取得的所得；（三）许可各种特许权在中国境内使用而取得的所得；（四）转让中国境内的不动产等财产或者在中国境内转让其他财产取得的所得；

新个人所得税归纳总结

201９年新个人所得税全面归纳总结一、纳税范围下列各项个人所得，应当缴纳个人所得税: （一)工资、薪金所得；（二）劳务报酬所得; （三)稿酬所得; (四）特许权使用费所得; （五)经营所得; (六）利息、股息、红利所得；（七)财产租赁所得； (八）财产转让所得; （九)偶然所得。居民个人取得前款第一项至第四项所得（以下称综合所得），按纳税年度合并计算个人所得税;非居民个人取得前款第一项至第四项所得,按月或者按次分项计算个人所得税. 二、适用税率根据纳税范围，分三类税率： (一）综合所得,适用百分之三至百分之四十五得超额累进税率（附表1）; (二）经营所得，适用百分之五至百分之三十五得超额累进税率(附表2）； (三)利息、股息、红利所得，财产租赁所得，财产转让所得与偶然所得，适用比例税率，税率为百分之二十。" 三、应纳税所得额得计算（一）综合所得

1、居民个人综合所得居民个人取得综合所得,按年计算个人所得税；有扣缴义务人得,由扣缴义务人按月或者按次预扣预缴税款；需要办理汇算清缴得,应当在取得所得得次年三月一日至六月三十日内办理汇算清缴。居民个人取得综合所得以每一纳税年度收入额减除费用六万元以及专项扣除、专项附加扣除与依法确定得其她扣除后得余额。（１）居民工资、薪金所得个税预扣预缴办法居民工资薪金所得有扣缴义务人得,由扣缴义务人按月预扣预缴税款：本期应预扣预缴税额=（累计预扣预缴应纳税所得额×预扣率－速算扣除数）－累计减免税额-累计已预扣预缴税额（预扣率见附表1—１）累计预扣预缴应纳税所得额=累计收入—累计免税收入－累计减除费用-累计专项扣除－累计专项附加扣除—累计依法确定得其她扣除注:①累计减除费用，按照５000元/月乘以纳税人当年截至本月在本单位得任职受雇月份数计算； ②专项扣除，包括居民个人按照国家规定得范围与标准缴纳得基本养老保险、基本医疗保险、失业保险等社会保险费与住房公积金等; ③专项附加扣除,包括子女教育、继续教育、大病医疗、住房贷款利息或者住房租金、赡养老人等支出.（具体范围、标准见附表３） (2）全年一次性年终奖（财税〔2０18〕1６4号) 居民个人取得全年一次性奖金，暂不并入当年综合所得，以全年一次性奖金收入除以12个月得到得数额，按照月度税率表（附表1-３)，确定适用税率与速算扣除数，单独计算纳税。计算公式为: 应纳税额＝全年一次性奖金收入×适用税率－速算扣除数

个人所得税

中华人民共和国个人所得税法实施条例第一条根据《中华人民共和国个人所得税法》（以下简称个人所得税法），制定本条例。第二条个人所得税法所称在中国境内有住所，是指因户籍、家庭、经济利益关系而在中国境内习惯性居住；所称从中国境内和境外取得的所得，分别是指来源于中国境内的所得和来源于中国境外的所得。第三条除国务院财政、税务主管部门另有规定外，下列所得，不论支付地点是否在中国境内，均为来源于中国境内的所得：（一）因任职、受雇、履约等在中国境内提供劳务取得的所得；（二）将财产出租给承租人在中国境内使用而取得的所得；（三）许可各种特许权在中国境内使用而取得的所得；（四）转让中国境内的不动产等财产或者在中国境内转让其他财产取得的所得；（五）从中国境内企业、事业单位、其他组织以及居民个人取得的利息、股息、红利所得。第四条在中国境内无住所的个人，在中国境内居住累计满183天的年度连续不满六年的，经向主管税务机关备案，其来源于中国境外且由境外单位或者个人支付的所得，免予缴纳个人所得税;在中国境内居住累计满183天的任一年度中有一次离境超过30天的，其在中国境内居住累计满183天的年度的连续年限重新起算。第五条在中国境内无住所的个人，在一个纳税年度内在中国境内居住累计不超过90天的，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。第六条个人所得税法规定的各项个人所得的范围：（一）工资、薪金所得，是指个人因任职或者受雇取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其他所得。（二）劳务报酬所得，是指个人从事劳务取得的所得，包括从事设计、装潢、安装、制图、化验、测试、医疗、法律、会计、咨询、讲学、翻译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术服务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。（三）稿酬所得，是指个人因其作品以图书、报刊等形式出版、发表而取得的所得。

企业所得税讲解

企业所得税讲解一、企业所得税的特征（一）所得税是对人征税，而不是对物征税。增值税：对货物的销售额或劳务的营业额征税。对物征税。企业所得税：所得缴纳。企业——应纳税所得额——法人——人——法人营业执照【法人】企业营业执照【非法人】个人——应纳税所得额——自然人——人（二）企业所得税为直接税，而增值税为间接税。间接税——税负可以通过加在销售价格里转嫁给消费者负担的税种。——增值税目前的间接税——增值税、营业税、消费税、资源税直接税——税法不能转嫁给他人负担的税种。目前的直接税——企业所得税、个人所得税（三）企业所得税的计税依据所得额来源多渠道，而增值税选择收入纳税。 1.增值税——仅限于销售货物的收入或应纳增值税的收入

缴纳。 2.企业所得税——不管收入来源多少，一律确认为收入缴纳企业所得税。——不管什么样的收入均应当缴纳企业所得税，除非税法明确规定不少人或免税的。（四）企业所得税相对公平，而增值税不是很公平【思考】甲企业销售A产品，成本价80元。 1.售价为100元。问：缴纳增值税是否冤枉？应纳税所得额=100-80=20元 2.售价60元。是否应当缴纳增值税？答：也应当缴纳。应纳税所得额=60-80=-20万元企业所得税：有所得缴纳企业所得税，没有所得不需要缴纳企业所得税；所得多的多缴纳所得税，所得少的，少缴纳所得税。 ——公平（五）企业所得税计算较为复杂，而增值税相对简单 1.应纳增值税额=（销售收入-进价成本）*适用税率

2.应纳所得税额=【销售收入-进价成本-管理费用-销售费用-财务费用-营业税金及附加+（营业外收入-营业外支出）+投资收益-不征税收入-免税收入-亏损】*适用税率二、企业所得税的纳税人及税率企业所得税法第2条：（一）居民企业 1.按中国法律设立的企业【注册为中国境内的法人企业】，都属于中国境内的居民企业。包括内资企业、外商投资企业、事业单位、社会团体、基金会等。只要属于中国境内的居民企业，遵循居民管辖权原则，就其该企业来源于中国境内外的全部所得，向中国政府申报缴纳企业所得税。适用税率25%。意思：只要是按中国法律设立的居民企业，就其来源于全球所得缴纳企业所得税。 2.按外国法律设立，但在中国境内设立了实际管理机构的企业，也属于中国境内的居民企业，应当就其来源于中国境内外的全部所得向中国政府申报缴纳企业所得税，适用税率25%。实际管理机构确定：只要中国境内的机构对本机构的资产、人员、财务、生产经

2012最新中华人民共和国个人所得税法及实务指南

目录 I中华人民共和国个人所得税法[最新版-2012] (2) II中华人民共和国个人所得税法实施条例[最新版-2012年]5 III个人所得税实务指南[最新版] (11)

I中华人民共和国个人所得税法[最新版-2012] 第一条在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人，从中国境内取得的所得，依照本法规定缴纳个人所得税。第二条下列各项个人所得，应纳个人所得税：一、工资、薪金所得；二、个体工商户的生产、经营所得；三、对企事业单位的承包经营、承租经营所得；四、劳务报酬所得；五、稿酬所得；六、特许权使用费所得；七、利息、股息、红利所得；八、财产租赁所得；九、财产转让所得；十、偶然所得；十一、经国务院财政部门确定征税的其他所得。第三条个人所得税的税率：一、工资、薪金所得，适用超额累进税率，税率为百分之三至百分之四十五（税率表附后）；二、个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得，适用百分之五至百分之三十五的超额累进税率（税率表附后）；

三、稿酬所得，适用比例税率，税率为百分之二十，并按应纳税额减征百分之三十；四、劳务报酬所得，适用比例税率，税率为百分之二十。对劳务报酬所得一次收入畸高的，可以实行加成征收，具体办法由国务院规定；五、特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得和其他所得，适用比例税率，税率为百分之二十。 ★第四条下列各项个人所得，免纳个人所得税：一、省级人民政府、国务院部委和中国人民解放军军以上单位，以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金；二、国债和国家发行的金融债券利息. 三、按照国家统一规定发给的补贴、津贴四、福利费、抚恤金、救济金五、保险赔款六、军人的转业费、复员费七、按照国家统一规定发给干部、职工的安家费、退职费、退休工资、离休工资、离休生活补助费八、依照我国有关法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得九、中国政府参加的国际公约、签订的协议中规定免税的所得十、经国务院财政部门批准免税的所得。第五条有下列情形之一的，经批准可以减征个人所得税：一、残疾、孤老人员和烈属的所得；二、因严重自然灾害造成重大损失的；三、其他经国务院财政部门批准减税的。第六条应纳税所得额的计算：一、工资、薪金所得，以每月收入额减除费用三千五百元后的余额，为应纳税所得额。二、个体工商户的生产、经营所得，以每一纳税年度的收入总额减除成本、费用以及损失后的余额，为应纳税所得额。三、对企事业单位的承包经营、承租经营所得，以每一纳税年度的收入总额，减除必要费用后的余额，为应纳税所得额。四、劳务报酬所得、稿酬所得、特许权使用费所得、财产租赁所得，每次收入不超过四千元的，减除费用八百元；四千元以上的，减除百分之二十的费用，其余额为应纳税所得额。

税法(企业所得税)案例

第五章企业所得税教学案例案例一：假发票真支出可在所得税前列支—偷税争议 A公司是北京市一家园林绿化企业。收入主要来源于绿化工程、绿化养护和租赁服务。其中，绿化工程大部分为政府工程，与区域经济联系紧密。2013年取得绿化工程收入33222万元、租赁收入8万元、绿化养护服务收入91万元。该公司2013年收入虽超过3亿元，但同年申报的企业所得税应纳税款为零，收入利润率畸低。 A公司承接的很多绿化工程在北京市的远近郊区，很多需要与乡镇、农户打交道。为确保施工顺利，公司遵从业内的一些潜规则，采购了很多“不得不买”的树苗。但是很多卖树苗的人开不出发票，于是卖树苗的人就采用其他方式找票来卖树苗。只要是真票，A公司就收下当做进项抵扣。北京市地税局第三稽查局根据市局提供的线索，通过对该公司的收入费用展开核查，最终查明A公司共取得48张问题发票，涉及金额3600余万元，A公司存在重大“偷税”嫌疑。但A公司称其有关苗木支出是真实的。检查组后以证据为基础，成功复原了A公司采购苗木的真实情况：原3610万元问题发票中，有2583万元支出符合税法规定，可以在企业所得税税前扣除；有1027万元支出未能证实其真实性，不允许在税前扣除。综合其他税款、弥补亏损等因素，本案最终查补企业所得税228万元，加收税款滞纳金31万元。点评：《国家税务总局关于加强企业所得税管理的意见》中提出:“加强发票核实工作，不符合规定的发票不得作为税前扣除凭据。”该规定只是限制了不符合规定的发票作为税前扣除的凭据，但并未表明，发票是唯一合法、有效的凭证，也没有排除商业合同、付款凭证等其他原始凭证可以作为税前扣除的有效凭证。《企业所得税法》第八条规定：“企业实际发生的与取得收入有关的、合理的支出，包括成本、费用、税金、损失和其他支出，准予在计算应纳税所得额时扣除。”该法规明确规定了对支出可以税前扣除的三项要求：真实性、相关性、合理性。本案中，A公司证实其真实性和合理性的支出就可以税前扣除。在实践中，企业一方面应寻求正规的供应商进行交易活动，以确保可取得合规的发票可在所得税前列支。另一方面，企业在取得合规的发票存在困难时，应在日常管理中注意保留和保存与支出相关的其他资料（如合同、支付凭证、收款确认函或收条等），以证明该支出的真实性、合理性和业务相关性。

税法所得税练习题及答案解析

企业所得税、个人所得税练习题及答案解析一、单选题 1.根据企业所得税法律制度的规定，下列各项中，不属于企业所得税纳税人的是（）。 A.在外国成立但实际管理机构在中国境内的企业 B.在中国境内成立的外商独资企业 C.在中国境内成立的个人独资企业 D.在中国境内未设立机构、场所，但有来源于中国境内所得的企业 2.根据企业所得税法律制度的规定，下列各项中，纳税人在计算企业所得税应纳税所得额时不得扣除的项目有（）。 A.增值税 B.消费税 C.营业税 D.城市维护建设税 3.某居民企业，2014年计入成本、费用的实发工资总额为300万元，拨缴职工工会经费5万元，支出职工福利费45万元、职工教育经费15万元，该企业2014年计算应纳税所得额时准予在税前扣除的工资和三项经费合计为（）万元。

A.310 B.349.84 C.394.84 D.354.5 4.某企业2014年税前会计利润为150万元，当年8月某地发生地震，该企业以自己的名义直接向灾区捐款30万元已在税前会计利润中据实扣除，已知该企业适用的企业所得税税率为25%，假设无其他纳税调整事项。则该企业2014年所得税应纳税额为（）万元。 A.30 B.37.5 C.40.5 D.45 5.某企业2014年度销售收入为272 000元，发生业务招待费5 000元，发生广告费和业务宣传费40 000元，2013年结转广告和业务宣传费10000元，根据企业所得税法律的规定，该企业当年可以在税前扣除的业务招待费、广告费和业务宣传费合计为（）元。 A.43 800 B.38 080 C.42 160 D.55 000 6.甲公司为一家化妆品生产企业，2014年3月因

中华人民共和国个人所得税法附：个人所得税税率表

中华人民共和国个人所得税法（1980年9月10日第五届全国人民代表大会第三次会议通过根据1993年10月31日第八届全国人民代表大会常务委员会第四次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第一次修正根据1999年8月30日第九届全国人民代表大会常务委员会第十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第二次修正根据2005年10月27日第十届全国人民代表大会常务委员会第十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第三次修正根据2007年6月29日第十届全国人民代表大会常务委员会第二十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第四次修正根据2007年12月29日第十届全国人民代表大会常务委员会第三十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第五次修正根据2011年6月30日第十一届全国人民代表大会常务委员会第二十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第六次修正）第一条在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人，从中国境内取得的所得，依照本法规定缴纳个人所得税。第二条下列各项个人所得，应纳个人所得税：一、工资、薪金所得；二、个体工商户的生产、经营所得；三、对企事业单位的承包经营、承租经营所得；四、劳务报酬所得；五、稿酬所得；六、特许权使用费所得；七、利息、股息、红利所得；八、财产租赁所得；九、财产转让所得；

十、偶然所得；十一、经国务院财政部门确定征税的其他所得。第三条个人所得税的税率：一、工资、薪金所得，适用超额累进税率，税率为百分之三至百分之四十五（税率表附后）。二、个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得，适用百分之五至百分之三十五的超额累进税率（税率表附后）。三、稿酬所得，适用比例税率，税率为百分之二十，并按应纳税额减征百分之三十。四、劳务报酬所得，适用比例税率，税率为百分之二十。对劳务报酬所得一次收入畸高的，可以实行加成征收，具体办法由国务院规定。五、特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得和其他所得，适用比例税率，税率为百分之二十。第四条下列各项个人所得，免纳个人所得税：一、省级人民政府、国务院部委和中国人民解放军军以上单位，以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金；二、国债和国家发行的金融债券利息；三、按照国家统一规定发给的补贴、津贴；四、福利费、抚恤金、救济金；五、保险赔款；六、军人的转业费、复员费；七、按照国家统一规定发给干部、职工的安家费、退职费、退休工资、离休工资、离休生活补助费；八、依照我国有关法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得；九、中国政府参加的国际公约、签订的协议中规定免税的所得；十、经国务院财政部门批准免税的所得。第五条有下列情形之一的，经批准可以减征个人所得税：一、残疾、孤老人员和烈属的所得；

文档之家

英文版印尼所得税税法 - No.17.2000_incometaxlaw

企业所得税判断题(含复习资料)

新企业所得税法与会计的差异

新个人所得税系列课-答案

我国企业所得税法的发展历程

最新个人所得税的征收标准

企业所得税扣除相关扣除税法汇总

最新企业所得税实施条例全文(2017最新版本)

2020年个税改革最新方案

税法笔记-企业所得税word版本

2019新个税题库及答案

整理最新个人所得税相关法规资料

新个人所得税归纳总结

个人所得税

企业所得税讲解

2012最新中华人民共和国个人所得税法及实务指南

税法(企业所得税)案例

税法所得税练习题及答案解析

中华人民共和国个人所得税法附：个人所得税税率表

文档之家

英文版 印尼所得税税法 - No.17.2000_incometaxlaw

企业所得税判断题(含复习资料)

新企业所得税法与会计的差异

新个人所得税系列课-答案

我国企业所得税法的发展历程

最新个人所得税的征收标准

企业所得税扣除相关扣除税法汇总

最新企业所得税实施条例全文(2017最新版本)

2020年个税改革最新方案

税法笔记-企业所得税word版本

2019新个税题库及答案

整理最新个人所得税相关法规资料

新个人所得税归纳总结

个人所得税

企业所得税讲解

2012最新中华人民共和国个人所得税法及实务指南

税法(企业所得税)案例

税法所得税练习题及答案解析

中华人民共和国个人所得税法附：个人所得税税率表

英文版印尼所得税税法 - No.17.2000_incometaxlaw