Page 106 - 緬甸

緬甸投資環境簡介

規定繳納所得稅：年收入3億緬元以下，須繳納3%的所得稅；年收入3億

緬元以上至6億緬元，須繳納5%的所得稅；年收入6億緬元以上至10億緬

元，須繳納10%的所得稅；年收入10億緬元以上至30億緬元，須繳納15%

的所得稅；年收入30億緬元以上須繳納30%的所得稅。

二、金融

緬甸之銀行體系主要包括：5家國營銀行：Central Bank of Myanmar, Myanma

Economic Bank, Myanma Foreign Trade Bank, Myanma Investment and Commercial

Bank, Myanma Agriculture Development Bank。29家非銀行金融機構：Oriental

Leasing Company Ltd,Myat Nan Yone Finance Company Ltd, National Finance

Company Ltd, Ryuji Finance Company Ltd , Mahar Bawga Finance Company Ltd , Jewel

Spectrum Company Ltd , Century Finance Company Ltd, Win Progress Services

Company Ltd , Z Corporation Company Ltd, Global Innovations Finance Company Ltd,

Mother Finance Company Limited ，Morganite Finance Company Limited, Best

Merchant Finance Company Limited, Myanma Ruby Hill Finance Company Limited, A1

Captial Company Limited, Pristine Global Finance Company Limited, Maha Agri

Finance Company Limited, First Collaborative Finance（FCF）Company Limited, Thiri

Zawtika Company Limited, Excellent Fortune Finance Company Limited, Imperial

Myanmar Finance Company Limited, Pacific-AA Finance Limited, Mo Mo Ventures

Finance Co., Ltd., Reliable & Trusted Co., Ltd., Pluses Financial Services Company

Limited, Fairgrow Finance Company Limited, Shwe Minn Gan Finance Company

Limited, Mandalay Capital Company Limited, Fufillment（FFM）Finance Co., Ltd.。27

家民營銀行： Myanmar Citizens Bank, First Private Bank, Co-operative Bank,

Yadanarbon Bank, Myawaddy Bank, Yangon City Bank, Yoma Bank, Myanmar Oriental

Bank, Asia Yangon Bank, Tun Commercial Bank, Kanbawza Bank, Small & Medium

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