泰国批准全球最低税补充税规则｜企业合规指南
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
泰国内阁已正式批准实施支柱二全球最低税（15%）的国内补充税规则，以履行OECD包容性框架承诺。该规则将适用于在泰有常设机构或构成税收居民的跨国企业集团，年合并营收超7.5亿欧元。关键合规要点包括：按国别报告（CbCR）数据申报补税义务；适用“收入纳入规则”（IIR）与“征税权规则”（STTR）双轨机制；税务机关将自2025年起开展风险评估与预审。对企业影响显著：中国出海企业若在泰子公司利润实际税率低于15%，需就差额补缴；集团需同步更新转让定价文档及国别报告流程，并评估对现有税收协定适用性的影响。
✅ 合规行动清单 · Compliance Checklist
- ›核查集团全球合并营收是否达7.5亿欧元门槛，2024年9月30日前完成内部评估
- ›委托本地税务师启动泰国常设机构利润实际税率测算，确保2024年Q4前完成首份模拟补税计算
- ›更新2025年起国别报告（CbCR）模板，将泰国实体纳入IIR/STTR申报范围，由泰国税务局（RD）接收
- ›Assess group-wide consolidated revenue against the €750M threshold; complete internal evaluation by 30 September 2024
- ›Engage a Thai tax advisor to compute effective tax rate (ETR) for Thai PEs/resident entities and perform first top-up tax simulation by Q4 2024
- ›Amend 2025+ CbCR filing templates to include Thailand under IIR/STTR reporting requirements, submitted to Thailand’s Revenue Department (RD)
English Summary
Thailand’s Cabinet approved domestic top-up tax rules to implement the OECD Pillar Two 15% global minimum tax. Effective from fiscal year 2025, the rules apply to multinational enterprise (MNE) groups with consolidated revenue exceeding €750 million and a taxable presence in Thailand (e.g., PE or tax residency). The framework includes both the Income Inclusion Rule (IIR) and the Subject-to-Tax Rule (STTR), administered by the Revenue Department of Thailand. MNEs must file top-up tax computations aligned with CbCR data, maintain updated transfer pricing documentation, and assess impacts on existing double taxation agreements. No transitional relief is provided. Non-compliance may trigger penalties and increased audit scrutiny. Foreign businesses—especially those with Thai subsidiaries or regional APAC headquarters—must conduct impact assessments by Q3 2024 and prepare for mandatory reporting starting FY2025.
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