{"id":19145,"date":"2026-06-18T06:32:08","date_gmt":"2026-06-18T06:32:08","guid":{"rendered":"https:\/\/esinbiz.com.sg\/esinbizIndonesia.sg\/esinbizIndonesia\/?p=19145"},"modified":"2026-06-18T06:32:08","modified_gmt":"2026-06-18T06:32:08","slug":"%e6%8e%8c%e6%8f%a1%e8%b4%a2%e5%8a%a1%e6%a0%bc%e5%b1%80%ef%bc%9a%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e7%a8%8e%e5%8a%a1%e4%b8%8e%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1%e4%bc%81%e4%b8%9a%e7%bb%bc","status":"publish","type":"post","link":"https:\/\/esinbiz.com.sg\/esinbizIndonesia\/zh\/%e6%8e%8c%e6%8f%a1%e8%b4%a2%e5%8a%a1%e6%a0%bc%e5%b1%80%ef%bc%9a%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e7%a8%8e%e5%8a%a1%e4%b8%8e%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1%e4%bc%81%e4%b8%9a%e7%bb%bc\/","title":{"rendered":"\u638c\u63e1\u8d22\u52a1\u683c\u5c40\uff1a\u5370\u5ea6\u5c3c\u897f\u4e9a\u7a0e\u52a1\u4e0e\u4f1a\u8ba1\u670d\u52a1\u4f01\u4e1a\u7efc\u5408\u6307\u5357"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5728\u5370\u5ea6\u5c3c\u897f\u4e9a\u5145\u6ee1\u6d3b\u529b\u7684\u5546\u4e1a\u73af\u5883\u4e2d\uff0c\u9075\u5b88\u8d22\u52a1\u6cd5\u89c4\u4e0d\u4ec5\u662f\u4e00\u9879\u884c\u653f\u4e49\u52a1\uff0c\u66f4\u662f\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u4e0e\u6301\u7eed\u589e\u957f\u7684\u6838\u5fc3\u57fa\u77f3\u3002\u5bf9\u4e8e\u5916\u56fd\u6295\u8d44\u8005\u548c\u672c\u5730\u4f01\u4e1a\u5bb6\u800c\u8a00\uff0c\u7406\u89e3\u5370\u5ea6\u5c3c\u897f\u4e9a\u590d\u6742\u7684\u7a0e\u52a1\u4f53\u7cfb\u548c\u4f1a\u8ba1\u51c6\u5219\u672c\u8eab\u5c31\u662f\u4e00\u5927\u6311\u6218\u3002\u501f\u52a9\u4e13\u4e1a\u7684\u5370\u5ea6\u5c3c\u897f\u4e9a\u7a0e\u52a1\u4e0e\u4f1a\u8ba1\u670d\u52a1\uff0c\u662f\u5728\u77ac\u606f\u4e07\u53d8\u7684\u76d1\u7ba1\u8ff7\u5bab\u4e2d\u627e\u5230\u65b9\u5411\u7684\u6218\u7565\u9009\u62e9\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/esinbiz.com.sg\/esinbizIndonesia\/zh\/%e6%8e%8c%e6%8f%a1%e8%b4%a2%e5%8a%a1%e6%a0%bc%e5%b1%80%ef%bc%9a%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e7%a8%8e%e5%8a%a1%e4%b8%8e%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1%e4%bc%81%e4%b8%9a%e7%bb%bc\/#%E7%A8%8E%E5%8A%A1%E4%B8%8E%E4%BC%9A%E8%AE%A1%E5%90%88%E8%A7%84%E7%9A%84%E9%87%8D%E8%A6%81%E6%80%A7\" >\u7a0e\u52a1\u4e0e\u4f1a\u8ba1\u5408\u89c4\u7684\u91cd\u8981\u6027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/esinbiz.com.sg\/esinbizIndonesia\/zh\/%e6%8e%8c%e6%8f%a1%e8%b4%a2%e5%8a%a1%e6%a0%bc%e5%b1%80%ef%bc%9a%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e7%a8%8e%e5%8a%a1%e4%b8%8e%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1%e4%bc%81%e4%b8%9a%e7%bb%bc\/#%E7%A8%8E%E5%8A%A1%E4%B8%8E%E4%BC%9A%E8%AE%A1%E6%9C%8D%E5%8A%A1%E7%9A%84%E6%A0%B8%E5%BF%83%E7%BB%84%E6%88%90\" >\u7a0e\u52a1\u4e0e\u4f1a\u8ba1\u670d\u52a1\u7684\u6838\u5fc3\u7ec4\u6210<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/esinbiz.com.sg\/esinbizIndonesia\/zh\/%e6%8e%8c%e6%8f%a1%e8%b4%a2%e5%8a%a1%e6%a0%bc%e5%b1%80%ef%bc%9a%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e7%a8%8e%e5%8a%a1%e4%b8%8e%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1%e4%bc%81%e4%b8%9a%e7%bb%bc\/#%E4%B8%BA%E4%BD%95%E5%A4%96%E5%8C%85%E6%98%AF%E6%98%8E%E6%99%BA%E4%B9%8B%E9%80%89%EF%BC%9F\" >\u4e3a\u4f55\u5916\u5305\u662f\u660e\u667a\u4e4b\u9009\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/esinbiz.com.sg\/esinbizIndonesia\/zh\/%e6%8e%8c%e6%8f%a1%e8%b4%a2%e5%8a%a1%e6%a0%bc%e5%b1%80%ef%bc%9a%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e7%a8%8e%e5%8a%a1%e4%b8%8e%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1%e4%bc%81%e4%b8%9a%e7%bb%bc\/#%E8%BD%AC%E8%AE%A9%E5%AE%9A%E4%BB%B7%E4%B8%8E%E7%A8%8E%E5%8A%A1%E5%AE%A1%E6%9F%A5%E7%9A%84%E5%BA%94%E5%AF%B9\" >\u8f6c\u8ba9\u5b9a\u4ef7\u4e0e\u7a0e\u52a1\u5ba1\u67e5\u7684\u5e94\u5bf9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/esinbiz.com.sg\/esinbizIndonesia\/zh\/%e6%8e%8c%e6%8f%a1%e8%b4%a2%e5%8a%a1%e6%a0%bc%e5%b1%80%ef%bc%9a%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e7%a8%8e%e5%8a%a1%e4%b8%8e%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1%e4%bc%81%e4%b8%9a%e7%bb%bc\/#%E5%95%86%E4%B8%9A%E8%BF%90%E8%90%A5%E4%B8%AD%E7%9A%84%E7%A8%8E%E5%8A%A1%E8%AE%A1%E7%AE%97\" >\u5546\u4e1a\u8fd0\u8425\u4e2d\u7684\u7a0e\u52a1\u8ba1\u7b97<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/esinbiz.com.sg\/esinbizIndonesia\/zh\/%e6%8e%8c%e6%8f%a1%e8%b4%a2%e5%8a%a1%e6%a0%bc%e5%b1%80%ef%bc%9a%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e7%a8%8e%e5%8a%a1%e4%b8%8e%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1%e4%bc%81%e4%b8%9a%e7%bb%bc\/#%E5%A6%82%E4%BD%95%E9%80%89%E6%8B%A9%E5%90%88%E9%80%82%E7%9A%84%E6%9C%8D%E5%8A%A1%E5%90%88%E4%BD%9C%E4%BC%99%E4%BC%B4\" >\u5982\u4f55\u9009\u62e9\u5408\u9002\u7684\u670d\u52a1\u5408\u4f5c\u4f19\u4f34<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/esinbiz.com.sg\/esinbizIndonesia\/zh\/%e6%8e%8c%e6%8f%a1%e8%b4%a2%e5%8a%a1%e6%a0%bc%e5%b1%80%ef%bc%9a%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e7%a8%8e%e5%8a%a1%e4%b8%8e%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1%e4%bc%81%e4%b8%9a%e7%bb%bc\/#%E7%BB%93%E8%AE%BA\" >\u7ed3\u8bba<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"%E7%A8%8E%E5%8A%A1%E4%B8%8E%E4%BC%9A%E8%AE%A1%E5%90%88%E8%A7%84%E7%9A%84%E9%87%8D%E8%A6%81%E6%80%A7\"><\/span><b>\u7a0e\u52a1\u4e0e\u4f1a\u8ba1\u5408\u89c4\u7684\u91cd\u8981\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684\u7a0e\u52a1\u4f53\u7cfb\u5df2\u7ecf\u5386\u91cd\u5927\u53d8\u9769\uff0c\u5c24\u5176\u662f 2021 \u5e74\u7b2c 7 \u53f7\u300a\u7a0e\u6536\u534f\u8c03\u6cd5\u300b\uff08UU HPP\uff09\u7684\u9881\u5e03\u5b9e\u65bd\u3002\u6b64\u6b21\u6539\u9769\u6db5\u76d6\u589e\u503c\u7a0e\uff08PPN\uff09\u7a0e\u7387\u8c03\u6574\u3001\u78b3\u7a0e\u653f\u7b56\uff0c\u4ee5\u53ca\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PPh\uff09\u7a0e\u7387\u53d8\u52a8\u3002\u5bf9\u4e8e\u4f01\u4e1a\u5b9e\u4f53\u800c\u8a00\uff0c\u4e0d\u5408\u89c4\u53ef\u80fd\u5bfc\u81f4\u9ad8\u989d\u7f5a\u6b3e\u548c\u4ee3\u4ef7\u4e0d\u83f2\u7684\u7a0e\u52a1\u5ba1\u67e5\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u826f\u597d\u7684\u4f1a\u8ba1\u7ba1\u7406\u4e0d\u4ec5\u4ec5\u662f\u8bb0\u5f55\u4ea4\u6613\uff0c\u66f4\u5728\u4e8e\u4e3a\u6218\u7565\u51b3\u7b56\u63d0\u4f9b\u51c6\u786e\u7684\u6570\u636e\u652f\u6491\u3002\u4f9d\u636e\u4e0e\u300a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u300b\uff08IFRS\uff09\u63a5\u8f68\u7684\u300a\u5370\u5ea6\u5c3c\u897f\u4e9a\u8d22\u52a1\u4f1a\u8ba1\u51c6\u5219\u300b\uff08SAK\uff09\u7f16\u5236\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u80fd\u591f\u4e3a\u6295\u8d44\u8005\u548c\u5229\u76ca\u76f8\u5173\u65b9\u63d0\u4f9b\u6240\u9700\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E7%A8%8E%E5%8A%A1%E4%B8%8E%E4%BC%9A%E8%AE%A1%E6%9C%8D%E5%8A%A1%E7%9A%84%E6%A0%B8%E5%BF%83%E7%BB%84%E6%88%90\"><\/span><b>\u7a0e\u52a1\u4e0e\u4f1a\u8ba1\u670d\u52a1\u7684\u6838\u5fc3\u7ec4\u6210<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e13\u4e1a\u670d\u52a1\u901a\u5e38\u8986\u76d6\u5e7f\u6cdb\u7684\u4e1a\u52a1\u8303\u56f4\uff0c\u65e8\u5728\u51cf\u8f7b\u4f01\u4e1a\u7684\u884c\u653f\u8d1f\u62c5\u3002\u4ee5\u4e0b\u662f\u5fc5\u987b\u59a5\u5584\u7ba1\u7406\u7684\u5173\u952e\u8981\u7d20\uff1a<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7c3f\u8bb0\uff08Bookkeeping\uff09<\/b><span style=\"font-weight: 400;\"> \u2014 \u65e5\u5e38\u4ea4\u6613\u8bb0\u5f55\u3001\u94f6\u884c\u5bf9\u8d26\u53ca\u603b\u8d26\u7ba1\u7406\uff0c\u662f\u4f01\u4e1a\u8d22\u52a1\u5065\u5eb7\u7684\u6838\u5fc3\u6240\u5728\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6708\u5ea6\u4e0e\u5e74\u5ea6\u7a0e\u52a1\u7533\u62a5<\/b><span style=\"font-weight: 400;\"> \u2014 PPh 21\uff08\u5458\u5de5\u85aa\u8d44\uff09\u3001PPh 23\/26\uff08\u52b3\u52a1\/\u80a1\u606f\uff09\u3001PPh 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id=\"%E4%B8%BA%E4%BD%95%E5%A4%96%E5%8C%85%E6%98%AF%E6%98%8E%E6%99%BA%E4%B9%8B%E9%80%89%EF%BC%9F\"><\/span><b>\u4e3a\u4f55\u5916\u5305\u662f\u660e\u667a\u4e4b\u9009\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f17\u591a\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u4e2d\u5c0f\u5fae\u4f01\u4e1a\u548c\u521d\u521b\u516c\u53f8\uff0c\u9009\u62e9\u5c06\u4f1a\u8ba1\u548c\u7a0e\u52a1\u804c\u80fd\u5916\u5305\u3002\u4e3b\u8981\u539f\u56e0\u5728\u4e8e\u6210\u672c\u6548\u76ca\u9ad8\u4e14\u53ef\u83b7\u53d6\u672c\u5730\u4e13\u4e1a\u77e5\u8bc6\u3002\u5c06\u8d22\u52a1\u4e8b\u52a1\u4ea4\u7531\u4e13\u4e1a\u4eba\u5458\u5904\u7406\uff0c\u7ba1\u7406\u5c42\u5f97\u4ee5\u4e13\u6ce8\u4e8e\u6838\u5fc3\u4e1a\u52a1\uff0c\u65e0\u9700\u4e3a\u7a81\u5982\u5176\u6765\u7684\u6cd5\u89c4\u53d8\u5316\u800c\u5206\u5fc3\u3002<\/span><\/p>\n<p><span style=\"font-weight: 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content=\"https:\/\/esinbiz.com.sg\/esinbizIndonesia\/zh\/%e6%8e%8c%e6%8f%a1%e8%b4%a2%e5%8a%a1%e6%a0%bc%e5%b1%80%ef%bc%9a%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e7%a8%8e%e5%8a%a1%e4%b8%8e%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1%e4%bc%81%e4%b8%9a%e7%bb%bc\/\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2026-06-18T06:32:08+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2026-06-18T06:32:08+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"\u638c\u63e1\u8d22\u52a1\u683c\u5c40\uff1a\u5370\u5ea6\u5c3c\u897f\u4e9a\u7a0e\u52a1\u4e0e\u4f1a\u8ba1\u670d\u52a1\u4f01\u4e1a\u7efc\u5408\u6307\u5357 - Esinbiz\" \/>\n\t\t<meta name=\"twitter:description\" 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