Sie sind auf Seite 1von 2

TAXATION

THAILAND

SOUTH KOREA

PHILIPPINES
JAPAN

CHINA

CORPORATE TAX
23 percent For
accounting periods
beginning 1 January
2012 to 31 December
2012
20 percent For two
accounting periods
beginning on or after 1
January 2013
11 percent - first KRW
200 million of the tax
base
22 percent - up to KRW
20 billion
24.2 percent - for
amounts above KRW 20
billion
30 percent regular
25.5 percent normal
Three types:
Corporation tax
Business tax
Prefectural and
Municipal tax
25 percent normal
15 percent New and

INDIRECT TAX
7 percent reduced
VAT rate
10 percent standard
VAT rate

PERSONAL TAX
37 percent - maximum

TAX AUTHORITY
The Revenue
Department

10 percent standard
VAT

41.8 percent - maximum National Tax Service


(NTS)

12 percent standard
32 percent maximum
VAT
5 percent consumption 50 percent maximum
tax
for residents
20 percent maximum
for non-residents

Bureau of Internal
Revenue (BIR)
National Tax Agency
(NTA)

17 percent standard
VAT

State Administration of
Taxation (SAT)

45 percent - maximum

High Technology status

13 percent VAT with


exemption

Das könnte Ihnen auch gefallen