Chinese Services Group

在全球经济逐步复苏、地缘政治紧张、通货膨胀和高利率环境持续的背景下， 东南亚市场持续发展，为企业提供了新的机遇和挑战。2024年，中国与新加坡、马来西亚和泰国之间的互免签证政策推动了商业和旅游活动的巨大流动， 进一步激发了区域经济的活力。

东盟已连续四年成为中国最大的贸易伙伴。2023年双方贸易额达到了1.1万亿美元，同比增长9.8%。中国也是东盟的最大投资来源国，2023年对东盟的直接投资达到了200亿美元，同比增长52.1%。总体而言，东盟国家采取了开放和友好的商业政策。区域全面经济伙伴关系协定(RCEP)和全面与进步跨太平洋伙伴关系协定(CPTPP)也有助于促进东南亚地区的跨境贸易和投资。对中国投资者可能感兴趣的重点领域包括金融服务、科技与跨境电商，汽车和石油天然气等。

税收持续成为中国企业在东盟投资的重要考量因素。全球范围内，许多税务机关已在税务改革的基础上进行全球税务改革。企业必须应对更严格的税务合规要求。随着经济合作与发展组织（OECD）推出的全球最低税率政策和国际税收体系的“双支柱”改革，税收政策正面临重大变化。这些变化为中资企业出海东盟也带来挑战, 全面的税务筹划和架构设置变得至关重要。

本指南为您提供东盟十国的最新投资和税务见解，旨在为投资者提供对当地市场的深入了解，助力其应对税收挑战，抓住发展机遇。

感谢您对本指南一如既往的支持。如需了解更多详细信息或税务建议，请与我们各国的中国服务部领导人联系。

Against the backdrop of gradual recovery of global economy, geopolitical tensions, inflation, and a high-interest-rate environment, Southeast Asia market continues to evolve, presenting new opportunities and challenges to businesses. In 2024, reciprocal visa exemption policies between China and Singapore, Malaysia, and Thailand respectively have spurred tremendous flow in business and travel activities, further stimulating regional economic vitality.

ASEAN has been China’s largest trading partner for four consecutive years. In 2023, ASEAN has witnessed a trade volume of USD 1.1 trillion in 2023, marking a YOY growth of 9.8%. China is also the largest source of investment for ASEAN, with direct investment reaching USD 20 Billion in 2023, a 52.1% increase compared to the previous year. Generally, ASEAN countries adopt an open and business friendly policy. The existence of trade agreements such as RCEP and CPTPP have helped facilitate cross boarder trades and investments in Southeast Asia. Key sectors that could be of significant interest to Chinese investors include financial services, technology and e-commerce, auto and oil & gas.

Taxation remains a pivotal consideration for Chinese enterprises investing in ASEAN. Globally, many authorities are undergoing comprehensive tax reform initiatives. Companies having to contend with a much higher compliance requirement. With the OECD’s introduction of global minimum tax policies and the “two-pillar” reform of the international tax system, significant changes in tax policies are being made. These changes may pose challenges for Chinese companies investing in the ASEAN region, making comprehensive tax planning and structuring an important exercise to undertake.

This guide contains the latest investment and tax insights of all ten countries in the ASEAN region, aiming to provide the investors with a comprehensive understanding of local markets, enabling them to navigate tax challenges and seize development opportunities.

Thank you for your continuous support. If you would like more information, please reach out to any of our Chinese Services Group members.

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