{"id":3407,"date":"2023-10-20T10:05:50","date_gmt":"2023-10-20T10:05:50","guid":{"rendered":"https:\/\/iris-international.co\/?p=3407"},"modified":"2024-01-19T09:41:43","modified_gmt":"2024-01-19T09:41:43","slug":"income-tax-guide-for-foreign-companies-in-thailand","status":"publish","type":"post","link":"https:\/\/iris-international.co\/vi\/2023\/10\/income-tax-guide-for-foreign-companies-in-thailand\/","title":{"rendered":"L\u01b0u \u00fd v\u1ec1 th\u1ebfu thu nh\u1eadp t\u1ea1i Th\u00e1i Lan"},"content":{"rendered":"<p>T\u1ea1i Th\u00e1i Lan, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u lo\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf, t\u00f9y thu\u1ed9c v\u00e0o c\u1ea5u tr\u00fac ph\u00e1p l\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ecd. \u0110\u00e1ng ch\u00fa \u00fd, c\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i c\u00e1c quy \u0111\u1ecbnh thu\u1ebf kh\u00e1c bi\u1ec7t so v\u1edbi c\u00e1c c\u00f4ng ty Th\u00e1i Lan.<\/p>\n\n\n\n<p>Nh\u00ecn chung, c\u00e1c c\u00f4ng ty Th\u00e1i Lan ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t 20% tr\u00ean l\u1ee3i nhu\u1eadn r\u00f2ng c\u1ee7a h\u1ecd, m\u1eb7c d\u00f9 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u1ee5 th\u1ec3 c\u00f3 th\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t gi\u1ea3m. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p nh\u1ecf, c\u00e1c c\u00f4ng ty \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft tr\u00ean S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n Th\u00e1i Lan v\u00e0 c\u00e1c c\u00f4ng ty \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd tr\u00ean Th\u1ecb tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 thay th\u1ebf.<\/p>\n\n\n\n<p>C\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i tham gia kinh doanh trong ph\u1ea1m vi l\u00e3nh th\u1ed5 Th\u00e1i Lan th\u01b0\u1eddng ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t 30% tr\u00ean l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c trong n\u01b0\u1edbc. Tuy nhi\u00ean, c\u00e1c c\u00f4ng ty v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf \u1edf m\u1ee9c gi\u1ea3m 3% d\u1ef1a tr\u00ean t\u1ed5ng doanh thu c\u1ee7a h\u1ecd.<\/p>\n\n\n\n<p>C\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng kinh doanh trong ph\u1ea1m vi l\u00e3nh th\u1ed5 Th\u00e1i Lan nh\u01b0ng c\u00f3 thu nh\u1eadp t\u1eeb Th\u00e1i Lan c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i thu nh\u1eadp nh\u1ea5t \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n nh\u01b0 chuy\u1ec3n l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c, c\u0169ng nh\u01b0 thu nh\u1eadp ti\u1ec1n l\u00e3i v\u00e0 ti\u1ec1n b\u1ea3n quy\u1ec1n. C\u00e1c t\u1ef7 l\u1ec7 thu\u1ebf kh\u1ea5u tr\u1eeb n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m nh\u1eb9 ho\u1eb7c mi\u1ec5n tr\u1eeb th\u00f4ng qua c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n gi\u1eefa Th\u00e1i Lan v\u00e0 c\u00e1c qu\u1ed1c gia kh\u00e1c.<\/p>\n\n\n\n<p>C\u1ea3 doanh nghi\u1ec7p Th\u00e1i Lan v\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Th\u00e1i Lan \u0111\u1ec1u ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi C\u1ee5c Thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u00ecnh b\u1eb1ng c\u00e1ch n\u1ed9p t\u1edd khai v\u00e0 thanh to\u00e1n theo \u0111\u1ecbnh k\u1ef3 s\u00e1u th\u00e1ng ho\u1eb7c h\u00e0ng n\u0103m, t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u1ee7a h\u1ecd.<\/p>\n\n\n\n<p>Th\u00e1i Lan \u0111\u00e3 thi\u1ebft l\u1eadp c\u00e1c hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi 57 qu\u1ed1c gia, nh\u1eb1m gi\u1ea3m nh\u1eb9 \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 th\u00fac \u0111\u1ea9y th\u01b0\u01a1ng m\u1ea1i v\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf.<\/p>\n\n\n\n<p>C\u00e1c doanh nghi\u1ec7p t\u1ea1i Th\u00e1i Lan c\u1ea7n l\u01b0u \u00fd \u0111\u1ebfn c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf b\u1ed5 sung ti\u1ec1m \u1ea9n, ch\u1eb3ng h\u1ea1n nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p c\u1ee5 th\u1ec3. \u0110\u1ec3 hi\u1ec3u r\u00f5 v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u thu\u1ebf n\u00e0y, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch t\u00ecm ki\u1ebfm s\u1ef1 h\u01b0\u1edbng d\u1eabn t\u1eeb c\u00e1c chuy\u00ean gia v\u1ec1 thu\u1ebf khi c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">\u01afu \u0110\u00e3i Thu\u1ebf Cho Doanh Nghi\u1ec7p T\u1ea1i Th\u00e1i Lan<\/h5>\n\n\n\n<p>C\u00e1c c\u00f4ng ty \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd theo lu\u1eadt Th\u00e1i Lan c\u00f3 th\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng nhi\u1ec1u \u01b0u \u0111\u00e3i thu\u1ebf, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gi\u1ea3m thu\u1ebf thu nh\u1eadp:<\/strong> C\u00e1c doanh nghi\u1ec7p c\u00f3 Quy\u1ec1n khuy\u1ebfn m\u00e3i \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp t\u1eeb 3 \u0111\u1ebfn 8 n\u0103m.<\/li>\n\n\n\n<li><strong>\u01afu \u0111\u00e3i thu\u1ebf nh\u1eadp kh\u1ea9u:<\/strong> C\u00e1c c\u00f4ng ty c\u00f3 Quy\u1ec1n khuy\u1ebfn m\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng trong Khu ch\u1ebf xu\u1ea5t v\u00e0 Khu th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf nh\u1eadp kh\u1ea9u gi\u1ea3m ho\u1eb7c mi\u1ec5n \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u v\u00e0 m\u00e1y m\u00f3c nh\u1eadp kh\u1ea9u.<\/li>\n\n\n\n<li><strong>Kh\u1ea5u tr\u1eeb n\u00e2ng cao:<\/strong> C\u00e1c ng\u00e0nh c\u00f3 Quy\u1ec1n khuy\u1ebfn m\u00e3i \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb g\u1ea5p \u0111\u00f4i chi ph\u00ed li\u00ean quan \u0111\u1ebfn v\u1eadn t\u1ea3i, \u0111i\u1ec7n v\u00e0 c\u1ea5p n\u01b0\u1edbc.<\/li>\n\n\n\n<li><strong>Kh\u1ea5u tr\u1eeb nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n:<\/strong> C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c kh\u1ea5u tr\u1eeb 200% cho chi ph\u00ed thu\u00ea c\u00e1c nh\u00e0 nghi\u00ean c\u1ee9u c\u00f3 tr\u00ecnh \u0111\u1ed9 cho c\u00e1c d\u1ef1 \u00e1n nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n.<\/li>\n\n\n\n<li><strong>Kh\u1ea5u tr\u1eeb \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean:<\/strong> M\u1ed9t kho\u1ea3n kh\u1ea5u tr\u1eeb 150% \u0111\u01b0\u1ee3c c\u1ea5p cho c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean v\u00e0 th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n ngu\u1ed3n nh\u00e2n l\u1ef1c.<\/li>\n\n\n\n<li><strong>Kho\u1ea3n kh\u1ea5u ban \u0111\u1ea7u \u0111\u1eb7c bi\u1ec7t:<\/strong> C\u00e1c c\u00f4ng ty nh\u1ecf v\u00e0 v\u1eeba c\u00f3 kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb ban \u0111\u1ea7u \u0111\u1eb7c bi\u1ec7t cho vi\u1ec7c mua m\u00e1y t\u00ednh (40%), nh\u00e0 m\u00e1y (25%) v\u00e0 m\u00e1y m\u00f3c (40%).<\/li>\n<\/ul>\n\n\n\n<p>Th\u00e1i Lan m\u1edf r\u1ed9ng \u01b0u \u0111\u00e3i thu\u1ebf cho c\u00e1c khu kinh t\u1ebf \u0111\u1eb7c bi\u1ec7t, khi\u1ebfn vi\u1ec7c kinh doanh t\u1ea1i \u0111\u00e2y tr\u1edf n\u00ean h\u1ea5p d\u1eabn h\u01a1n. V\u00ed d\u1ee5, c\u00e1c d\u1ef1 \u00e1n n\u1eb1m trong H\u00e0nh lang Kinh t\u1ebf ph\u00eda \u0110\u00f4ng (EEC) c\u00f3 th\u1ec3 h\u01b0\u1edfng l\u1ee3i t\u1eeb c\u00e1c mi\u1ec5n tr\u1eeb ho\u1eb7c gi\u1ea3m thu\u1ebf \u0111\u00e1ng k\u1ec3, v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT) c\u00f3 th\u1ec3 gi\u1ea3m t\u1edbi 50%. Ngo\u00e0i ra, c\u00e1c c\u00e1 nh\u00e2n c\u00f3 k\u1ef9 n\u0103ng v\u00e0 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n \u0111\u00f3ng g\u00f3p cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a EEC c\u00f3 th\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<p>Navigating the intricacies of corporate tax in Thailand can be a complex endeavor, and this is where Iris International excels. With our comprehensive knowledge of tax regulations and the ever-evolving business landscape in Thailand, we&#8217;re well-equipped to provide you with expert guidance. Whether you have inquiries about corporate tax in Thailand, require assistance in establishing your business, or seek to harness the full spectrum of tax advantages available, our dedicated team is here to assist you. By leveraging our expertise, you can confidently steer <a href=\"https:\/\/iris-international.co\/vi\/2023\/10\/26\/how-to-register-a-thai-limited-company\/\" title=\"L\u00e0m Th\u1ebf N\u00e0o \u0110\u1ec3 \u0110\u0103ng K\u00fd C\u00f4ng Ty Tr\u00e1ch Nhi\u1ec7m H\u1eefu H\u1ea1n T\u1ea1i Th\u00e1i Lan?\">your business<\/a> toward success in the vibrant Thai market.<\/p>\n\n\n<div class=\"wp-block-jetpack-contact-form is-layout-flex wp-container-jetpack-contact-form-is-layout-b7ed9015 wp-block-jetpack-contact-form-is-layout-flex\"><a href=\"https:\/\/iris-international.co\/vi\/2023\/10\/income-tax-guide-for-foreign-companies-in-thailand\/\" target=\"_blank\" rel=\"noopener noreferrer\">G\u1eedi bi\u1ec3u m\u1eabu.<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c \u0111i\u1ec1u h\u01b0\u1edbng b\u1ed1i c\u1ea3nh thu\u1ebf c\u1ee7a Th\u00e1i Lan v\u1edbi t\u01b0 c\u00e1ch l\u00e0 m\u1ed9t c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 r\u1ea5t ph\u1ee9c t\u1ea1p. H\u01b0\u1edbng d\u1eabn thu\u1ebf thu nh\u1eadp c\u1ee7a ch\u00fang t\u00f4i \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh, cung c\u1ea5p s\u1ef1 r\u00f5 r\u00e0ng v\u1ec1 quy \u0111\u1ecbnh, t\u1ef7 l\u1ec7 v\u00e0 c\u00e1c b\u01b0\u1edbc tu\u00e2n th\u1ee7 c\u1ea7n thi\u1ebft.<\/p>","protected":false},"author":3,"featured_media":3411,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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