泰国BOI新政：捐赠科研与创新项目可享税收优惠
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
泰国投资促进委员会（BOI）最新政策允许企业向经认证的高校及研究机构（如朱拉隆功大学）捐赠资金支持科研与创新，并享受相应税收抵扣。该机制适用于已获BOI促进资格的企业，捐赠须通过BOI批准的受赠单位实施，且需符合《税法》第65 ter(14)条及BOI公告B.E. 2566（2023）要求。关键合规点包括：捐赠须用于BOI指定研发领域；须提交捐赠协议与用途证明；年度抵扣上限为应纳税所得额的10%；需在所得税申报时同步提交BOI确认函。对企业的实际影响在于：降低有效税负、强化产学研合作、提升BOI项目ESG表现，但需提前完成受赠方资质核验与捐赠备案流程。
✅ 合规行动清单 · Compliance Checklist
- ›确认贵司是否持有有效BOI促进证书；如无，立即启动BOI申请流程
- ›联系BOI获取最新批准的受赠机构清单（如朱拉隆功大学），并于捐赠前取得书面资质确认函
- ›在捐赠执行后30日内，向BOI提交捐赠协议、资金用途说明及受益方验收证明
- ›Verify your company holds an active BOI promotion certificate; if not, initiate BOI application immediately
- ›Request BOI’s current list of approved research recipients (e.g., Chulalongkorn University) and obtain written eligibility confirmation before making any donation
- ›Submit signed donation agreement, fund utilization plan, and recipient’s acceptance letter to BOI within 30 days of disbursement
English Summary
Thailand’s Board of Investment (BOI) enables promoted companies to claim corporate income tax deductions for donations to BOI-approved research and innovation initiatives at institutions like Chulalongkorn University. Eligible donations must support BOI-prioritized R&D fields (e.g., biotech, digital tech, advanced materials), be made under formal agreements, and be verified by BOI prior to tax filing. The deduction is capped at 10% of taxable income per year and requires submission of BOI’s written confirmation with the corporate income tax return (PND 50/51). Foreign businesses holding BOI promotion certificates are directly affected; non-BOI firms do not qualify. No new application deadline applies, but donations must occur within the fiscal year claimed, and BOI pre-approval of the recipient institution is mandatory before disbursement. Practical implications include improved after-tax ROI on R&D partnerships, strengthened local innovation ecosystem engagement, and enhanced compliance visibility — however, donors must coordinate closely with BOI and the recipient university well in advance of tax filing.
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