印度尼西亚税收改革措施及影响

Tax Reform in Indonesia:Measures and Influences

近年来,印度尼西亚税收改革进展迅速,推出一系列降低税负、扩大优惠范围的改革措施。同时,印度尼西亚对改革阻力巨大的劳工法和投资法进行了大刀阔斧的修订,改善了营商环境,增强了对外资的吸引力。本文在介绍印度尼西亚税收改革的背景、具体措施和影响的基础上,对投资印尼的中国企业提出应对建议,特别是劳动密集型行业投资者和经营者,需持续关注印尼税收改革的配套政策,利用印尼良好的制造业基础、具有竞争力的劳动力成本和庞大的消费市场,在印尼建立服装制造、电子产品等产业基地。同时,鉴于印尼的税收改革会对我国吸引外资造成一定的冲击,建议我国进一步提高对国家战略性研究项目、高风险研究项目等加计扣除的比例,以加快产业的转型升级。

In recent years,Indonesia has made rapid progress in tax reform,and continuously launched a series of measures to reduce tax burden and expand tax preferential treatments.Indonesia has also made drastic amendments to the labor law and the investment law,which has improved the business environment and enhanced the attraction to foreign investment.By introducing the background,specific measures and impact of tax reform in Indonesia,the paper puts forward relevant suggestions for Chinese enterprises investing in Indonesia,including paying close attention to the supporting policies of Indonesian tax reform,making use of sound manufacturing basis,competitive labor costs and a huge consumer market,and establishing an industrial base of garment manufacturing and electronic products.However,considering Indonesian tax reform will have impacts on China’s attraction of foreign investment,the paper proposes we should increase the rate of additional deduction for national strategic research projects and high-risk research projects,so as to accelerate industrial transformation and upgrading.