🇮🇩 Indonesia税务
印尼税务合规指南：中国企业赴印尼投资需知的税制要点
来源：DJP · Antara Indonesia生效日期：2025-01-01
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
本文梳理印度尼西亚适用于中国企业的核心税务合规要求，涵盖企业所得税、增值税、预提税及税收协定适用等关键内容。要点包括：1）居民企业所得税标准税率为22%，小微企业可享15%优惠税率；2）增值税（PPN）标准税率为11%（2025年起），跨境数字服务需注册并缴纳；3）向非居民支付股息、利息、特许权使用费须代扣预提税（股息10%-20%，依税收协定可减免）；4）中印尼税收协定（2015年生效）提供股息、利息、特许权使用费优惠税率及常设机构判定规则；5）电子发票（e-Faktur）为强制性申报工具，须通过DJP在线系统完成。企业须及时完成税务登记（NPWP）、按月/季度申报，并保留5年账簿凭证，否则面临罚款及滞纳金。
✅ 合规行动清单 · Compliance Checklist
- ›立即向印尼税务局（DJP）申请纳税人识别号（NPWP），注册后30日内完成税务登记
- ›自2025年起，向印尼消费者提供跨境数字服务的企业须在DJP电子系统注册并按月申报缴纳11%增值税（PPN）
- ›向非居民支付股息、利息或特许权使用费前，须依中印尼税收协定及DJP规定代扣预提税（如股息税率降至10%），并于次月15日前缴库并提交Form 1721-A1
- ›强制使用电子发票（e-Faktur）系统开具和申报所有应税交易，首次开票前须通过DJP在线平台完成e-Faktur注册与证书绑定
- ›完整保存账簿、凭证及纳税申报记录至少5年，备查DJP稽核
- ›Apply immediately for a Taxpayer Identification Number (NPWP) with the Indonesian Directorate General of Taxes (DJP), completing full tax registration within 30 days of registration
- ›Register and file monthly 11% Value-Added Tax (PPN) returns via the DJP online system for cross-border digital services supplied to Indonesian consumers, effective 2025
- ›Withhold and remit withholding tax on dividends, interest, or royalties paid to non-residents—applying reduced rates under the China-Indonesia Tax Treaty (e.g., 10% for dividends)—and submit Form 1721-A1 by the 15th of the following month
- ›Mandatorily issue and report all taxable transactions using the e-Faktur (electronic invoice) system; complete e-Faktur registration and digital certificate binding on the DJP portal before issuing the first invoice
- ›Retain all accounting books, supporting documents, and tax returns for a minimum of 5 years for DJP audit verification
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立即咨询 →常见问题解答
中国企业在印尼设立子公司，需要缴纳哪些主要税种？+
主要包括企业所得税（22%，小微企业15%）、增值税（11%，2025年起）、附加税（2% of PPN）、预提税（向非居民支付时代扣）及地方税（如广告税、娱乐税）。此外，雇员薪酬需代扣个人所得税（PPh 21），并缴纳社会保障（BPJS）费用。
印尼对来自中国的股息、利息和特许权使用费如何征税？+
根据印尼国内法，股息预提税为10%-20%，利息与特许权使用费为15%-20%；但依据《中印尼税收协定》（2015年生效），符合条件的中国居民企业可享受优惠税率：股息5%-10%、利息7%、特许权使用费10%，需提交税收居民证明（TRC）并完成备案。
印尼增值税（PPN）是否适用于中国向印尼提供的跨境数字服务？+
是。自2022年7月起，印尼将B2B跨境数字服务（如SaaS、云服务、流媒体）纳入PPN征税范围。中国供应商若年销售额超IDR 6亿（约¥280万），须在印尼税务局（DJP）注册e-Faktur账号并按11%税率自行申报缴纳。
印尼电子发票（e-Faktur）系统对中国企业有何强制性要求？+
所有在印尼注册的纳税人（含中资子公司）必须使用DJP官方e-Faktur系统开具和申报增值税专用发票（Faktur Pajak）。未按时上传或信息错误将导致进项税不可抵扣，并触发罚款（IDR 100万/张）及稽查风险。系统仅支持印尼语界面及本地银行认证。
未按时完成印尼税务申报或缴税会面临什么处罚？+
逾期申报将被处以IDR 100万固定罚款；逾期缴税则按每月2%加收滞纳金（最高24个月）；若被认定为故意逃税，可能面临税款2–4倍罚款及刑事责任。DJP已全面启用AI风控模型，对异常交易、关联交易及跨境支付实施自动预警。
相关关键词
印尼税务印度尼西亚企业所得税印尼增值税PPN中印尼税收协定印尼税务登记NPWP
📄 官方原文参考（英文）点击展开
Hangzhou, China (ANTARA/PRNewswire)- As the new year begins and all things renew, on the stage of the 2026 Spring Festival Gala of China Media Group, Unitree Robotics made its third appearance as the official robot partner of the Gala. Bringing its G1 and H2 humanoid robots, Unitree presented the world's first fully autonomous humanoid robot cluster martial arts performance (with quick cluster movement). I. Breaking Motion Performance Limits, Achieving Multiple World Firsts In this performance, Unitree's humanoid robots demonstrated unprecedented motion performance, achieving multiple world-first technical breakthroughs: the world's first continuous freestyle table-vaulting parkour; the world's first launched aerial flip, with a maximum flip height exceeding 3 meters; the world's first continuous single-leg flips, a two-step wall-assisted backflip, and the world's first Airflare grand spin of seven-and-a-half rotations and other high-difficulty movements. At the cluster coordination level, Unitree achieved the world's first high-speed cluster movement (with maximum arbitrary movement speed reaching 4 m/s). The robots are also equipped with newly self-developed dexterous hands, supporting rapid switching and stable gripping of martial arts props, providing reliable support for high-difficulty martial arts performances. These breakthroughs not only redefine the technical boundaries of humanoid robot motion performance, but also mark a comprehensive leap in explosive power, agility, coordination, and reliability, laying a solid foundation for future applications in complex scenarios. II. High-Concurrency Cluster Control System and Self-Developed AI Fusion Localization Algorithm The performance was coordinated using a newly upgraded high-concurrency cluster control system, enabling real-time synchronized movement of dozens of robots. Motion synchronization error was strictly controlled, achieving ultra-low latency synchronization. In terms of localization, an AI fusion localization algorithm was adopted—using AI to process proprioceptive data and deeply fusing it with 3D LiDAR data, processing environmental information hundreds of times per second. This algorithm ensures that the robots can maintain precise localization even after intense movements. It can prevent traditional localization algorithms from losing tracking or drifting during intense movements such as aerial flips. In motion control, the team fine-tuned pre-trained general control models, enabling robots to adjust their positions while performing martial arts movements. Combined with the AI fusion localization algorithm, this approach solved the problem of cumulative motion errors during long-sequence performances, ensuring consistent and unified movements throughout the show. The combined advancement of localization and control algorithms enabled robots to rapidly and accurately execute complex formation transitions, ultimately realizing the world's first fully autonomous humanoid robot cluster martial arts performance (with quick cluster movement). III. H2's Striking Appearances at the Main and Sub Venues At the conclusion of the main venue performance, H2 made its final appearance in the role of a "Sword Grandmaster." After a sword routine marked by controlled strength and rhythm, it took the young martial artist's hands, and together they stepped forward to perform a fist-and-palm salute—symbolizing both the generational inheritance of martial arts spirit and the future of human–machine integration. Meanwhile, at the Yiwu sub-venue thousands of kilometers away, H2 appeared clad in the Monkey King's heavy armor, wielding a golden cudgel, and standing atop a "somersault cloud" played by B2W quadruped robot dogs. It moved through streets and alleys before descending from the sky and landing at the Egg Theater, deeply integrating with traditional culture. Chinese Kung Fu once again amazes the world, as traditional culture and technology advance together in a win-win partnership. From a globally screen-dominating debut to hard-core capabilities that continue to lead the industry, Unitree remains driven by innovation, advancing humanoid robots toward broader horizons. In 2025, Unitree humanoid robots gained global popularity, with shipment volume ranking No.1 worldwide. In 2026, leading the way at full speed and advancing day by day, Unitree continues to drive the global embodied intelligence industry forward. Source: Unitree RoboticsReporter: PR WireEditor: PR Wire Copyright © ANTARA 2026