{"id":319043,"date":"2022-06-08T19:35:34","date_gmt":"2022-06-08T11:35:34","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=319043"},"modified":"2022-12-09T15:02:26","modified_gmt":"2022-12-09T07:02:26","slug":"taxation-indonesia-crypto-fintech-zh","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/zh-hans\/taxation-indonesia-crypto-fintech-zh\/","title":{"rendered":"\u5370\u5c3c\u5f00\u542f\u6570\u5b57\u91d1\u878d\u7eb3\u7a0e\u65b0\u7eaa\u5143"},"content":{"rendered":"<p style=\"text-align: justify;\"><span class=\"vantage-grey\"><strong>\u5370\u5c3c\u84ec\u52c3\u53d1\u5c55\u7684\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u4fc3\u4f7f\u653f\u5e9c\u5bf9\u8be5\u5546\u54c1\u5f81\u7a0e<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"custom-dropcap-orange vantage-orange\">\u5370<\/span>\u5c3c\u653f\u5e9c\u6ce8\u610f\u5230\u6570\u5b57\u9886\u57df\u7684\u5de8\u5927\u7a0e\u6536\u6f5c\u529b\uff0c\u7ee7\u800c\u7b79\u5212\u5bf9\u8be5\u9886\u57df\u5f81\u7a0e\u5df2\u6709\u4e00\u6bb5\u65f6\u95f4\u3002\u81ea2020\u5e74\u81f32021\u5e74\uff0c\u5370\u5c3c\u51fa\u53f0\u4e86\u591a\u9879\u6709\u5173\u7535\u5b50\u5546\u52a1\u4ea4\u6613\u7684\u7a0e\u6536\u6cd5\u89c4\uff0c\u5176\u4e2d\u5305\u62ec\u5bf9\u901a\u8fc7\u7535\u5b50\u7cfb\u7edf\u8fdb\u884c\u7684\u4ea4\u6613\u5f81\u6536\u589e\u503c\u7a0e\u3002\u8fd1\u65e5\uff0c\u5370\u5c3c\u653f\u5e9c\u53d1\u5e03\u4e86\u9488\u5bf9\u91d1\u878d\u6570\u5b57\u52a0\u5bc6\u5e02\u573a\u7684\u5176\u4ed6\u6cd5\u89c4\uff0c\u5e76\u5236\u5b9a\u4e86\u8be6\u7ec6\u7684\u589e\u503c\u7a0e\u548c\u6240\u5f97\u7a0e\u5f81\u6536\u673a\u5236\u3002\u672c\u6587\u5c06\u7b80\u8981\u4ecb\u7ecd\u8be5\u6cd5\u89c4\u6d89\u53ca\u7684\u91cd\u8981\u4e8b\u9879\u3002<\/p>\n<h2 style=\"text-align: justify;\"><strong><span class=\"vantage-orange\">\u52a0\u5bc6\u5e02\u573a<\/span><\/strong><\/h2>\n<figure id=\"attachment_228331\" aria-describedby=\"caption-attachment-228331\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-228331\" title=\"\u5370\u5c3c\u5f00\u542f\u6570\u5b57\u91d1\u878d\u7eb3\u7a0e\u65b0\u7eaa\u5143 Freddy Karyadi\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/04\/Freddy-Karyadi.jpg\" alt=\"\u5370\u5c3c\u5f00\u542f\u6570\u5b57\u91d1\u878d\u7eb3\u7a0e\u65b0\u7eaa\u5143 Freddy Karyadi\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-228331\" class=\"wp-caption-text\"><strong>Freddy Karyadi<\/strong><br \/>\u5f8b\u5e08\u3001\u5370\u5c3c\u91d1\u878d\u79d1\u6280\u534f\u4f1a\u9053\u5fb7\u59d4\u5458\u4f1a\u6210\u5458<br \/>\u7535\u8bdd\uff1a +62 818 103 949<br \/>\u7535\u5b50\u4fe1\u7bb1 \uff1a freddykaryadisg@gmail.com<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u5370\u5c3c\u8d22\u653f\u90e8\u53d1\u5e03\u7b2c68\/PMK.03\/2022(PMK 68)\u53f7\u6761\u4f8b\uff0c\u89c4\u5b9a\u4ece2022\u5e745\u67081\u65e5\u8d77\uff0c\u5bf9\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u5f81\u6536\u589e\u503c\u7a0e\u548c\u6240\u5f97\u7a0e\u3002\u6839\u636e\u8be5\u6761\u4f8b\uff0c\u4ee5\u4e0b\u9879\u76ee\u9700\u5f81\u6536\u589e\u503c\u7a0e\uff1a<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u52a0\u5bc6\u8d44\u4ea7\u5356\u65b9\u4ee5\u52a0\u5bc6\u8d44\u4ea7\u5f62\u5f0f\u63d0\u4f9b\u7684\u65e0\u5f62\u5e94\u7a0e\u5546\u54c1\uff0c\u5305\u62ec\u4f7f\u7528\u6cd5\u5e01\u51fa\u552e\u548c\u8d2d\u4e70\u52a0\u5bc6\u8d44\u4ea7\u3001\u4ea4\u6362\u52a0\u5bc6\u8d44\u4ea7\u548c\/\u6216\u4f7f\u7528\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6362\u5176\u4ed6\u5546\u54c1\u548c\/\u6216\u670d\u52a1\u3002<\/li>\n<li>\u7ec4\u7ec7\u8005\u901a\u8fc7\u7535\u5b50\u7cfb\u7edf\u4ea4\u6613\u8fd0\u8425\u5546(PPMSE)\uff0c\u4ee5\u63d0\u4f9b\u7535\u5b50\u8bbe\u65bd\u4fc3\u8fdb\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u7684\u5f62\u5f0f\u63d0\u4f9b\u7684\u5e94\u7a0e\u670d\u52a1\uff0c\u5305\u62ec\u63d0\u4f9b\u4f7f\u7528\u6cd5\u5e01\u51fa\u552e\u548c\u8d2d\u4e70\u52a0\u5bc6\u8d44\u4ea7\u7684\u670d\u52a1\uff0c\u4ea4\u6362\u52a0\u5bc6\u8d44\u4ea7\u7684\u670d\u52a1\uff0c\u5c06\u4e00\u79cd\u52a0\u5bc6\u8d44\u4ea7\u5b58\u5165\u3001\u63d0\u53d6\u6216\u8f6c\u79fb\u5230\u53e6\u4e00\u65b9\u8d26\u6237\u7684\u670d\u52a1\uff0c\u4ee5\u53ca\u7ba1\u7406\u52a0\u5bc6\u8d44\u4ea7\u5b58\u50a8\u5a92\u4ecb\u7684\u670d\u52a1\u3002<\/li>\n<li>\u4ee5\u6d89\u53ca\u52a0\u5bc6\u8d44\u4ea7\u670d\u52a1\u9a8c\u8bc1\u548c\/\u6216\u52a0\u5bc6\u8d44\u4ea7\u6316\u77ff\u6c60\u7ba1\u7406\u670d\u52a1\u7684\u4ea4\u6613\u5f62\u5f0f\u63d0\u4f9b\u7684\u5e94\u7a0e\u670d\u52a1\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u5546\u3001PPMSE\u6216\u52a0\u5bc6\u8d44\u4ea7\u77ff\u5de5\u6536\u5230\u7684\u4e0e\u52a0\u5bc6\u8d44\u4ea7\u76f8\u5173\u7684\u4efb\u4f55\u6536\u5165\u90fd\u5c06\u7f34\u7eb3\u6240\u5f97\u7a0e\u3002<\/p>\n<figure id=\"attachment_228335\" aria-describedby=\"caption-attachment-228335\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-228335\" title=\"\u5370\u5c3c\u5f00\u542f\u6570\u5b57\u91d1\u878d\u7eb3\u7a0e\u65b0\u7eaa\u5143 Anastasia Irawati\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/04\/Anastasia-Irawati.jpg\" alt=\"\u5370\u5c3c\u5f00\u542f\u6570\u5b57\u91d1\u878d\u7eb3\u7a0e\u65b0\u7eaa\u5143 Anastasia Irawati\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-228335\" class=\"wp-caption-text\"><strong>Anastasia Irawati<\/strong><br \/>\u5f8b\u5e08\u3001\u7ebd\u7ea6\u5927\u5b66\u6821\u53cb<br \/>\u7535\u5b50\u4fe1\u7bb1 \uff1a airawati@abnrlaw.com<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><strong>\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u5546\u7684\u6240\u5f97\u7a0e\u7a0e\u7387\u3002<\/strong>\u4ea4\u6613\u5546\u56e0\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u4ea7\u751f\u7684\u6240\u5f97\u7a0e\u5c06\u6309\u4ee5\u4e0b\u6807\u51c6\u5f81\u6536\u6700\u7ec8\u6240\u5f97\u7a0e:<\/p>\n<ul>\n<li>\u5982\u679cPPMSE\u662f\u6ce8\u518c\u7684\u52a0\u5bc6\u8d44\u4ea7\u5b9e\u7269\u4ea4\u6613\u5546\uff0c\u7a0e\u7387\u4e3a\u4ea4\u6613\u91d1\u989d\u76841%\u3002<\/li>\n<li>\u5982\u679cPPMSE\u662f\u975e\u6ce8\u518c\u7684\u52a0\u5bc6\u8d44\u4ea7\u5b9e\u7269\u4ea4\u6613\u5546\uff0c\u7a0e\u7387\u4e3a\u4ea4\u6613\u91d1\u989d\u76842%\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u6240\u5f97\u7a0e\u5c06\u7531PPMSE\u4ee3\u6263\u4ee3\u7f34\u3002\u88ab\u6307\u5b9a\u4e3a\u589e\u503c\u7a0e\u5f81\u6536\u8005\u7684\u79bb\u5cb8PPMSE\u4e5f\u4f1a\u88ab\u6307\u5b9a\u4e3a\u6240\u5f97\u7a0e\u5f81\u6536\u8005\uff0c\u56e0\u6b64\u5176\u5fc5\u987b\u4e3a\u5370\u5c3c\u7eb3\u7a0e\u4eba\u5ba2\u6237\u4ee3\u6263\u4ee3\u7f34\u6240\u5f97\u7a0e\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>PPMSE\u7684\u6240\u5f97\u7a0e\u7a0e\u7387\u3002<\/strong>PPMSE\u901a\u8fc7\u5176\u5e73\u53f0\u63d0\u4f9b\u4e0e\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u76f8\u5173\u670d\u52a1\u800c\u83b7\u5f97\u7684\u6536\u5165\uff0c\u5c06\u6309\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u89c4\u5b9a\u7684\u9002\u7528\u6240\u5f97\u7a0e\u7387\u5f81\u6536\u6240\u5f97\u7a0e\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u52a0\u5bc6\u8d27\u5e01\u77ff\u5de5\u7684\u6240\u5f97\u7a0e\u7a0e\u7387\u3002<\/strong>\u52a0\u5bc6\u8d27\u5e01\u77ff\u5de5\u7684\u6536\u5165\uff08\u5305\u62ec\u533a\u5757\u5956\u52b1\u548c\u4ea4\u6613\u8d39\uff09\u5c06\u63090.1%\u7684\u6bd4\u4f8b\u5f81\u6536\u6700\u7ec8\u6240\u5f97\u7a0e\u3002<\/p>\n<p style=\"text-align: justify;\">\u5982\u679c\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u5546\u662f\u4e0e\u5370\u5c3c\u7b7e\u7f72\u53cc\u91cd\u907f\u7a0e\u534f\u8bae\u56fd\u5bb6\u7684\u7a0e\u6536\u5c45\u6c11\uff0c\u4e14\u6240\u5f97\u7a0e\u5f81\u6536\u6743\u4e0d\u5c5e\u4e8e\u5370\u5c3c\u653f\u5e9c\uff0c\u5219\u8be5\u4ea4\u6613\u5546\u5c06\u88ab\u514d\u9664\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4e49\u52a1\u3002<\/p>\n<p style=\"text-align: justify;\">\u5982\u679cPPMSE\u53ea\u63d0\u4f9b\u7535\u5b50\u94b1\u5305\u670d\u52a1\uff0c\u53ea\u4e3a\u5356\u5bb6\u548c\u4e70\u5bb6\u7275\u7ebf\u642d\u6865\uff0c\u6216\u672a\u4fc3\u8fdb\u52a0\u5bc6\u8d44\u4ea7\u7684\u4ea4\u6613\uff0c\u5219\u5c06\u88ab\u514d\u9664\u5c31\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u6263\u7f34\u6240\u5f97\u7a0e\u7684\u4e49\u52a1\u3002\u00a0\u5728\u6b64\u60c5\u51b5\u4e0b\uff0c\u987b\u7531\u52a0\u5bc6\u8d44\u4ea7\u5356\u5bb6\u76f4\u63a5\u7f34\u7eb3\u6240\u5f97\u7a0e\u3002<\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #123548;\"><strong>\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u589e\u503c\u7a0e\u8ba1\u7b97\u516c\u5f0f<\/strong><\/span><\/h3>\n<table style=\"margin-top: 0px;\">\n<tbody style=\"border: 1px solid transparent; width: 100%;\">\n<tr style=\"border: 1px solid transparent; background-color: #123548;\">\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #ffffff;\" valign=\"top\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><span class=\"font-size-16\" style=\"color: #ffffff;\"><strong>\u589e\u503c\u7a0e\u5f81\u7a0e\u5bf9\u8c61<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #ffffff;\" valign=\"top\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><span class=\"font-size-16\" style=\"color: #ffffff;\"><b><strong>\u8ba1\u7b97\u516c\u5f0f<\/strong><\/b><\/span><\/p>\n<\/td>\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #ffffff;\" valign=\"top\">\n<p style=\"margin-bottom: 0px; text-align: center;\"><span class=\"font-size-16\" style=\"color: #ffffff;\"><b><strong>\u5f81\u6536\u8005<\/strong><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"border: 1px solid transparent; background-color: #e1e5e5;\">\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #ffffff;\" valign=\"top\">\n<p style=\"text-align: justify;\">\u52a0\u5bc6\u8d44\u4ea7\u5356\u65b9\u4ee5\u52a0\u5bc6\u8d44\u4ea7\u5f62\u5f0f\u63d0\u4f9b\u7684\u65e0\u5f62\u5e94\u7a0e\u5546\u54c1<\/p>\n<\/td>\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #ffffff; text-align: justify;\" valign=\"top\">(1) \u5982\u4ea4\u6613\u7531\u6ce8\u518c\u7684\u52a0\u5bc6\u8d44\u4ea7\u5b9e\u7269\u4ea4\u6613\u5546\u8fdb\u884c\uff1a1% x \u666e\u901a \u589e\u503c\u7a0e\u7a0e\u7387 x \u52a0\u5bc6\u8d44\u4ea7\u7684\u4ea4\u6613\u4ef7\u503c\u3002<\/p>\n<p>(2) \u5982\u4ea4\u6613\u7531\u975e\u6ce8\u518c\u7684\u52a0\u5bc6\u8d44\u4ea7\u5b9e\u7269\u4ea4\u6613\u5546\u8fdb\u884c\uff1a2% x \u666e\u901a\u589e\u503c\u7a0e\u7a0e\u7387 x \u52a0\u5bc6\u8d44\u4ea7\u7684\u4ea4\u6613\u4ef7\u503c\u3002<\/td>\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #ffffff;\" valign=\"top\">\n<p style=\"margin-bottom: 0px; text-align: 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5px; border-right: 2px solid #ffffff;\" valign=\"top\">\n<p style=\"text-align: justify;\">\u589e\u503c\u7a0e\u5c06\u7531\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u88ab\u6307\u5b9a\u4e3a\u5e94\u7a0e\u4f01\u4e1a\u7684PPMSE\u5f81\u6536\u548c\u7533\u62a5<\/p>\n<\/td>\n<\/tr>\n<tr style=\"border: 1px solid transparent; background-color: #e1e5e5;\">\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #ffffff;\" valign=\"top\">\n<p style=\"text-align: justify;\">\u52a0\u5bc6\u77ff\u5de5\u4ee5\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u9a8c\u8bc1\u548c\/\u6216\u52a0\u5bc6\u8d44\u4ea7\u6316\u77ff\u6c60\u7ba1\u7406\u670d\u52a1\u7684\u5f62\u5f0f\u63d0\u4f9b\u7684\u5e94\u7a0e\u670d\u52a1<\/p>\n<\/td>\n<td style=\"width: 25%; margin: 0px; padding-top: 5px; padding-bottom: 5px; border-right: 2px solid #ffffff;\" valign=\"top\">\n<p style=\"text-align: justify;\">10% x \u666e\u901a\u589e\u503c\u7a0e\u7a0e\u7387 x 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