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租稅及金融制度










                                      第伍章  租稅及金融制度








                  一、租稅



                    (一)公司所得稅


                                依泰國公司法組織設立之公司,對其源於泰國境內和境外之所得(純

                           益額)課稅,稅級如下:(可查詢泰國財政部稅收廳網站www.rd.go.th)

                             Taxpayer                    Tax Base                   Rate(%)
                                1
                  1. Small company              - Net profit from 300,000 not          15%
                                                 exceeding 3 millions baht
                                                - Net profit over 3 millions baht      20%
                                                                            (accounting period from 2015)
                  2. Companies listed in Stock   Net profit                            20%
                    Exchange of Thailand(SET)

                  3. Companies newly listed in Stock  Net Profit                       20%
                    Exchange of Thailand(SET)
                  4. Company newly listed in Market  Net Profit                        20%
                    for Alternative Investment
                    (MAI)
                  5. Bank deriving profits from   Net Profit                           10%
                    International Banking Facilities
                    (IBF)
                  6.   Foreign company engaging in   Gross receipts                     3%
                    international transportation
                  7. Foreign company not carrying on  Gross receipts                   10%
                    business in Thailand receiving
                    dividends from Thailand
                  8. Foreign company not carrying on  Gross receipts                   15%
                    business in Thailand receiving
                    other types of income apart from
                    dividend from Thailand
                  9. Foreign company disposing profit  Amount disposed.                10%
                    out of Thailand.
                  10. Profitable association and   Gross receipts                    2% or 10%
                     foundation.
                  Source: Revenue Department






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