{"id":1028,"date":"2025-04-24T10:56:55","date_gmt":"2025-04-24T10:56:55","guid":{"rendered":"https:\/\/mielogroup.com\/?p=1028"},"modified":"2025-05-11T04:31:53","modified_gmt":"2025-05-11T04:31:53","slug":"macau-corporate-income-tax-a-comprehensive-guide","status":"publish","type":"post","link":"https:\/\/mielogroup.com\/zh\/macau-corporate-income-tax-a-comprehensive-guide\/","title":{"rendered":"\u6fb3\u95e8\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a\u7efc\u5408\u6307\u5357"},"content":{"rendered":"
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

\u5728\u6fb3\u95e8\u7ecf\u8425\u4e1a\u52a1\u9700\u8981\u7f34\u7eb3\u4e00\u5b9a\u7684\u7a0e\u6b3e\uff0c\u4e3b\u8981\u5305\u62ec <\/span>\u5229\u5f97\u7a0e<\/b> \u548c <\/span>\u5de5\u4e1a\u7a0e<\/b>.\u4f46\u8fd1\u5e74\u6765\uff0c\u6fb3\u95e8\u653f\u5e9c\u514d\u9664\u4e86\u5de5\u4e1a\u7a0e\uff0c\u5e76\u63d0\u9ad8\u4e86\u5229\u5f97\u7a0e\u514d\u7a0e\u95e8\u69db\uff082018 \u5e74\uff09\uff0c\u4f7f\u6fb3\u95e8\u6210\u4e3a\u4e9a\u6d32\u7a0e\u6536\u6700\u4f18\u60e0\u7684\u5730\u533a\u4e4b\u4e00\u3002<\/span><\/p>

\u8865\u5145\u6240\u5f97\u7a0e<\/b> \u9002\u7528\u4e8e\u5728\u6fb3\u95e8\u6ce8\u518c\u7684\u5b9e\u4f53\u7684\u5168\u7403\u6536\u5165\uff0c\u4e0d\u8bba\u5176\u5b9e\u9645\u5b58\u5728\u6216\u6536\u5165\u6027\u8d28\uff08\u79df\u91d1\u6536\u5165\u9664\u5916\uff09\u3002\u5728\u6fb3\u95e8\u7ecf\u8425\u4e1a\u52a1\u3001\u63d0\u4f9b\u670d\u52a1\u6216\u4ece\u4e8b\u5546\u4e1a\/\u5de5\u4e1a\u6d3b\u52a8\u7684\u5916\u56fd\u516c\u53f8\u4e5f\u987b\u7f34\u7a0e\u3002<\/span><\/p>

\u5546\u4e1a\u6536\u5165\u4e4b\u5916\u3001 <\/span>\u8d44\u672c\u5229\u5f97\u548c\u5229\u606f\u6536\u5165<\/b> \u4ee5\u6fb3\u95e8\u4e3a\u57fa\u5730\u7684\u516c\u53f8\u6240\u8d5a\u53d6\u7684\u6536\u5165\u4e5f\u5c5e\u4e8e\u8865\u5145\u6240\u5f97\u7a0e\u7684\u5f81\u7a0e\u8303\u56f4\u3002<\/span><\/p>

\u00a0<\/p>

\u6fb3\u95e8\u7eb3\u7a0e\u4eba\u7c7b\u522b<\/b><\/p>

\u5c31\u8865\u5145\u6240\u5f97\u7a0e\u800c\u8a00\uff0c\u4f01\u4e1a\u5206\u4e3a <\/span>\u4e24\u7ec4<\/b>:<\/span><\/p>

A \u7ec4\u7eb3\u7a0e\u4eba<\/b><\/p>

  • \u8981\u6c42\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u3002<\/span><\/li>
  • \u5141\u8bb8\u5c06\u7a0e\u6536\u635f\u5931\u7ed3\u8f6c\u5230\u4e0b\u4e00\u5e74\u5ea6\uff0c\u6700\u957f\u53ef\u8fbe <\/span>\u4e09\u5e74<\/b>.<\/span><\/li><\/ul>

    B \u7ec4\u7eb3\u7a0e\u4eba<\/b><\/p>

    • \u65e0\u9700\u63a5\u53d7\u8d22\u52a1\u5ba1\u8ba1\u3002<\/span><\/li>
    • \u4e0d\u80fd<\/b> \u7ed3\u8f6c\u7a0e\u6536\u635f\u5931\u3002<\/span><\/li><\/ul>

      \u4e3a\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\uff0c\u6fb3\u95e8\u4e0e\u4e0b\u5217\u53f8\u6cd5\u7ba1\u8f96\u533a\u7b7e\u8ba2\u4e86\u534f\u5b9a <\/span>\u4e2d\u56fd\u5927\u9646\u3001\u9999\u6e2f\u548c\u8461\u8404\u7259<\/b>\u4f7f\u8fd9\u4e9b\u5730\u533a\u7684\u4e2a\u4eba\u548c\u4f01\u4e1a\u53d7\u76ca\u3002<\/span><\/p>

      \u00a0<\/p>

      \u54ea\u4e9b\u4eba\u987b\u7f34\u7eb3\u8865\u5145\u6240\u5f97\u7a0e\uff1f<\/b><\/p>

      \u8865\u5145\u6240\u5f97\u7a0e\uff0c\u53c8\u79f0 <\/span>\u4f01\u4e1a\u6240\u5f97\u7a0e<\/b> \u6216 <\/span>\u5229\u5f97\u7a0e<\/b>\uff0c\u9002\u7528\u4e8e\u4ee5\u4e0b\u65b9\u9762\u4ea7\u751f\u7684\u8c03\u6574\u540e\u7684\u5546\u4e1a\u5229\u6da6 <\/span>\u5728\u6fb3\u95e8\u8fdb\u884c\u5546\u4e1a\u6216\u5de5\u4e1a\u6d3b\u52a8<\/b>.<\/span><\/p>

      \u7eb3\u7a0e\u4eba\u5206\u7c7b<\/b><\/p>

      \u7c7b\u522b<\/b><\/p><\/th>

      \u8d44\u683c\u6807\u51c6<\/b><\/p><\/th><\/tr><\/thead>

      A \u7ec4<\/b><\/p><\/td>

      - \u516c\u53f8 <\/span>\u80a1\u4efd\u6709\u9650\u516c\u53f8<\/b>
      <\/span>- \u4efb\u4f55\u62e5\u6709 <\/span>\u8d44\u672c\u81f3\u5c11\u4e3a\u6fb3\u95e8\u5e01 1,000,000 \u5143<\/b> \u6216 <\/span>\u5e73\u5747\u5e94\u7a0e\u5229\u6da6\u8d85\u8fc7\u6fb3\u95e8\u5e01 500,000 \u5143<\/b> \u8fc7\u53bb\u4e09\u5e74 <\/span>
      <\/span>- \u81ea\u613f\u9009\u62e9 <\/span>A \u7ec4\u5206\u7c7b<\/b><\/p><\/td><\/tr>

      B \u7ec4<\/b><\/p><\/td>

      - \u72ec\u8d44\u4f01\u4e1a <\/span>
      <\/span>- \u6709\u9650\u516c\u53f8 <\/span>\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e\u6fb3\u95e8\u5e01 1,000,000 \u5143<\/b>
      <\/span>- \u62e5\u6709 <\/span>\u5e73\u5747\u5e94\u7a0e\u5229\u6da6\u4f4e\u4e8e\u6fb3\u95e8\u5e01 500,000 \u5143<\/b> \u8fc7\u53bb\u4e09\u5e74<\/span><\/p><\/td><\/tr><\/tbody><\/table>

      \u6fb3\u95e8\u4f01\u4e1a\u7a0e\u7387<\/b><\/p>

      \u6fb3\u95e8\u9002\u7528 <\/span>\u7d2f\u8fdb\u7a0e\u7387<\/b> \u57fa\u4e8e\u5e94\u7a0e\u5229\u6da6\uff1a<\/span><\/p>

      \u5e74\u5ea6\u5e94\u7a0e\u5229\u6da6\uff08\u6fb3\u95e8\u5e01\uff09<\/b><\/p><\/th>

      \u7a0e\u7387\uff08%\uff09<\/b><\/p><\/th><\/tr><\/thead>

      \u6700\u591a <\/span>\u6fb3\u95e8\u5e01 600,000 \u5143<\/b><\/p><\/td>

      0% \uff08\u514d\u7a0e\uff09<\/b><\/p><\/td><\/tr>

      \u4ee5\u4e0a <\/span>\u6fb3\u95e8\u5e01 600,000 \u5143<\/b><\/p><\/td>

      12%<\/b><\/p><\/td><\/tr><\/tbody><\/table>

      \u8fd9\u9879\u8c41\u514d\u662f\u5728 <\/span>2014<\/b>\u4ece\u800c\u4f7f\u4f01\u4e1a\u4ece\u8f83\u4f4e\u7684\u7a0e\u8d1f\u4e2d\u53d7\u76ca\u3002<\/span><\/p>

      \u00a0<\/p>

      \u786e\u5b9a\u5e94\u7eb3\u7a0e\u6536\u5165<\/b><\/p>

      \u5e94\u7a0e\u6536\u5165<\/b> \u8ba1\u7b97\u65b9\u6cd5\u662f\u6263\u9664 <\/span>\u5141\u8bb8\u652f\u51fa\u3001\u514d\u7a0e\u9879\u76ee\u548c\u635f\u5931<\/b> \u4ece\u4e1a\u52a1\u603b\u6536\u5165\u4e2d\u6263\u9664\u3002\u8d44\u672c\u5229\u5f97\u3001\u5229\u606f\u548c\u80a1\u606f\u6536\u5165\u4e5f\u5305\u62ec\u5728\u7a0e\u57fa\u4e2d\u3002<\/span><\/p>

      \u7a0e\u6536\u635f\u5931\u7684\u5904\u7406<\/b><\/p>

      • A \u7ec4\u7eb3\u7a0e\u4eba<\/b> \u53ef\u7ed3\u8f6c\u7684\u635f\u5931 <\/span>\u4e09\u5e74\u4ee5\u4e0b<\/b>.<\/span><\/li>
      • B \u7ec4\u7eb3\u7a0e\u4eba<\/b> \u4e0d\u80fd<\/b> \u7ed3\u8f6c\u4e8f\u635f\u3002<\/span><\/li>
      • \u4e8f\u635f\u8f6c\u56de<\/b> \u662f <\/span>\u4e0d\u51c6\u8bb8<\/b>.<\/span><\/li>
      • \u56e2\u4f53\u7a0e\u6536\u51cf\u514d<\/b> \u4e0d\u9002\u7528\u4e8e\u6fb3\u95e8\u3002<\/span><\/li><\/ul>

        \u00a0<\/p>

        \u7533\u62a5\u622a\u6b62\u65e5\u671f\u548c\u4ed8\u6b3e\u8981\u6c42<\/b><\/p>

        \u6240\u6709\u4f01\u4e1a\u5fc5\u987b\u63d0\u4ea4\u5e74\u5ea6 <\/span>\u62a5\u7a0e\u8868<\/b> \u5230 <\/span>\u6fb3\u95e8\u8d22\u653f\u5c40<\/b> \u5728\u89c4\u5b9a\u65f6\u9650\u5185\u5b8c\u6210\uff1a<\/span><\/p>

        \u7eb3\u7a0e\u4eba\u56e2\u4f53<\/b><\/p><\/th>

        \u7533\u62a5\u671f<\/b><\/p><\/th><\/tr><\/thead>

        A \u7ec4<\/b><\/p><\/td>

        4 \u6708 1 \u65e5\u81f3 6 \u6708 30 \u65e5<\/b><\/p><\/td><\/tr>

        B \u7ec4<\/b><\/p><\/td>

        2 \u6708 1 \u65e5\u81f3 3 \u6708 31 \u65e5<\/b><\/p><\/td><\/tr><\/tbody><\/table>

        \u63d0\u4ea4\u62a5\u7a0e\u8868\u540e\uff0c\u8d22\u52a1\u5c40\u4f1a\u53d1\u51fa\u4e00\u4efd <\/span>\u8bc4\u4f30\u901a\u77e5<\/b>\u8fd9\u4fc3\u4f7f\u4f01\u4e1a\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>

        \u8fdd\u89c4\u5904\u7f5a<\/b><\/p>

        • \u672a\u7533\u62a5\u6216\u5c11\u62a5\u6536\u5165<\/b>:\u7f5a\u6b3e\u4ece <\/span>\u6fb3\u95e8\u5e01 100 \u81f3 20,000 \u5143<\/b>.<\/span><\/li>
        • \u903e\u671f\u4ed8\u6b3e<\/b>:\u53d6\u51b3\u4e8e <\/span>\u5229\u606f\u8d39\u7528<\/b>\u5176\u4e2d <\/span>\u4e0d\u80fd<\/b> \u4ece\u5e94\u7a0e\u6536\u5165\u4e2d\u6263\u9664\u3002<\/span><\/li><\/ul>

          \u00a0<\/p>

          \u6700\u7ec8\u60f3\u6cd5<\/b><\/p>

          \u4e86\u89e3\u6fb3\u95e8 <\/span>\u516c\u53f8\u7a0e\u6846\u67b6<\/b> \u5bf9\u4e8e\u4f01\u4e1a\u4fdd\u6301\u5408\u89c4\u548c\u907f\u514d\u5904\u7f5a\u81f3\u5173\u91cd\u8981\u3002\u65e0\u8bba\u60a8\u7684\u516c\u53f8\u5c5e\u4e8e <\/span>A \u7ec4\u6216 B \u7ec4<\/b>\u53ca\u65f6 <\/span>\u7533\u62a5\u548c\u4ed8\u6b3e<\/b> \u662f\u81f3\u5173\u91cd\u8981\u7684\u3002<\/span><\/p>

          \u5982\u9700\u8fdb\u4e00\u6b65\u5e2e\u52a9\u6216\u6307\u5bfc\uff0c\u8bf7 <\/span>\u6fb3\u95e8\u7684\u516c\u53f8\u7a0e<\/b>\u8bf7\u968f\u65f6\u8054\u7cfb\u6211\u4eec\u7684\u56e2\u961f\uff0c\u6211\u4eec\u5c06\u7aed\u8bda\u4e3a\u60a8\u670d\u52a1\uff01<\/span><\/p>

          \u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

          Operating a business in Macau comes with certain tax obligations, primarily profits tax and industrial tax. However, in recent years, the Macau Government has waived industrial tax and raised the profits tax exemption threshold (2018), making Macau one of the most tax-friendly jurisdictions in Asia. Complementary Income Tax applies to the global income of entities […]<\/p>\n","protected":false},"author":1,"featured_media":1030,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[23],"tags":[],"class_list":["post-1028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-worldwide-business-tax-planning"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/posts\/1028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/comments?post=1028"}],"version-history":[{"count":1,"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/posts\/1028\/revisions"}],"predecessor-version":[{"id":2181,"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/posts\/1028\/revisions\/2181"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/media\/1030"}],"wp:attachment":[{"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/media?parent=1028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/categories?post=1028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/tags?post=1028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}