印度尼西亚投资环境与税制介绍

Investment Environment and Tax System in Indonesia

印度尼西亚共和国是"一带一路"沿线重要国家,经济发展迅速、社会稳定、民族和睦,2018年经济增长率为5.17%,位居G20成员国第三位,在地区和国际事务中发挥着越来越大的作用。中印两国现已建立全面战略伙伴关系,并签署了多项政府间合作文件,2017年两国贸易额达到633亿美元,中国企业将"走出去"目的地越来越多地放在了印尼。本文简要介绍了印尼的投资环境和税制概况,重点介绍了与"走出去"企业密切相关的税种及最新税收动态,对准备赴印尼投资的中国企业,提示了需要重点关注的营商环境、税务等风险和问题。

The Republic of Indonesia is an important country along the Belt and Road Initiative with rapid economic development,social stability and ethnic harmony.The economic growth rate in 2018 is 5.17%,ranking third among G20 countries,and it is playing a more and more important role in regional and international affairs.China and Indonesia have established a comprehensive strategic partnership and signed a number of inter-governmental cooperation documents.In 2017,the bilateral trade volume reached 63.3 billion US dollars.At the same time,Indonesia has attracted more and more Chinese enterprises to make investments.This paper briefly introduces the investment environment and tax system of Indonesia,and then concludes the risks and issues of business environment and taxation.