外资企业在印尼投资要求

外资企业在印尼投资的要求 FDI Requirements in Indonesia

印尼禁止外资进入的领域

FDI company is prohibited from entering into the following segment:

1. 农业领域:种植和加工大麻及同类产品；Plantation sector: Planting and processing of marijuana or similar products;
2. 海洋渔业领域：海绵的应用和种植；Fishing sector: Cultivation and application of sponges;
3. 工业和贸易领域：对环境有害的化工产品：如五氯苯粉、滴滴涕(二氯二苯)、狄氏剂、氯氮平，化学武器，武器及相关零配件生产，环己氨基磺酸盐和糖精生产，烈性酒生产，赌场和赌博设施；Industrial & trade sector: Chemical products that are harmful to the environment, such as Pentachlorobenzene, DDT, Dieldrin, Clozapine, chemical weapons, weapons or components related to its manufacturing, Cyclohexylsulfanate, Saccharin, Spirits, casino and gambling facilities;
4. 交通通讯行业：航空系统，船舶检测；Transportation sector: Aerospace system, ships inspection;
5. 森林和养殖领域：微生物原生质培植，森林砍伐特许；Plantation and cultivation sector: Cultivation of microbial protoplasm, forest 1. 交通领域：出租车/公共汽车服务，小规模航运；Transportation sector: Car rental/public transportation services, small scale shipping services;
6. 贸易领域：贸易以及贸易支持服务，但以下领域除外：大型零售业(购物中心、超市、商场)，批发贸易(分销/批发、进出口)，展览/会议服务，市场研究服务、港口以外的仓储服务，售后服务；Trading sector: All trading and trade-related supporting services, except for the following segment: Large-scale retail services (shopping complex, supermarket, malls), wholesale (distribution/wholesale, import/export), exhibition/conference services, market research services, warehousing services and after sale services.
7. 传媒领域：广播电视服务、闭路电视服务、多媒体传媒和印刷传媒信息服务，电影工业。Media sector: Television broadcasting services, CCTV services, multimedia medium or printing medium information services, film industry.

印尼政府对外企在印尼提供施工服务的要求

Indonesia government requirements towards foreign company offering construction services in Indonesia

外国企业在印尼提供施工服务首先需要在印尼成立合资公司或者设立外企代表处。合资公司的印尼合作伙伴必须是具有A级资质的并且是印尼承包商协会或印尼承包商联合会的成员。A级资质意味着拥有价值1亿印尼盾（约合人民币5万）以上的设备、至少有3名工程师，以及一年至少有10亿印尼盾（约合人民币50万）的营业额。

Foreign company offering construction services in Indonesia is required to set up a joint venture company or establish a foreign representative office in Indonesia. The Indonesia partner of the joint venture company must possess Class A qualification and must be a member of the Indonesia Contractors Association or Indonesia Contractor Union. Class A qualification implies that the company possesses at least 1 trillion rupiah worth of equipment, 3 contractors and reported business revenue of 10 trillion rupiah each

外资企业在印尼提供施工建设服务需要经历的流程和需要办理的证照

Procedures and licenses needed for foreign company offering construction services in Indonesia

合资公司成立后需要先在一家建筑协会注册成为会员，由建筑协会评估资质并在协会的帮助下去建设发展委员会（LPJKN）申请SBU更加容易。作为合资外资企业加入建筑公司协会AICTI。然后从建设发展委员会（LPJKN）处取得业务执照（SBU），再从印尼投资协调委员会（BKPM）处取得施工服务证（IUJK），如果要从事电气、油气、矿产、化工等行业还需从印尼矿产能源部（PUPR）获取相应的证照。公司拿到施工服务业务证（IUJK）后便可投标承接施工项目。

After the establishment of the joint venture company and had become a member of the construction association, the construction association will assists the company in applying for the Sertifikat Badan Usaha (SBU) from the Lembaga Pengembangan Jasa Konstruksi (LPJKN). After that, the joint venture company is required to obtain the Izin Usaha Jasa Konstruksi (IUJK) from the BKPM, before getting the relevant permits from the ESDM for projects related to electricity, oil & gas, minerals and chemicals. The joint venture company can undertake local construction projects after obtaining IUJK.

印尼官方在招投标方面的监管要求

Indonesia monitoring requirements towards tender process

根据印尼国家法律和国际金融组织项目要求规定，由国际金融组织贷款或援助项目，一律采用招标方式；而使用某一特定国家政府贷款项目，一般采用在援助国国籍公司中公开招标形式；印尼政府自筹资金项目的招标方式比较灵活，视情可进行国际招标或只在印尼公司中招标；私人项目则由项目业主自行决定议标或招标。

According to the project regulation requirements of the Indonesia National Law and International Financial Institutions (IFI), all projects with loans or financial supports from IFI are required to carry out tender process; while projects with loans from a particular country should carry out tender process among the companies originated from the donor country. However the tender process is quite flexible in Indonesia as both methods are applicable for projects with loans from the Indonesian government. The tender process for private projects is decided entirely by the project owner.

印尼政府对于建设公司人员的资质要求

Indonesia government requirements towards the qualifications of construction company

作为施工服务企业需要聘用具备印尼政府颁发的与专业相符的工程师，聘用印尼本地人担任项目经理或安全经理的需要持有印尼人力资源部安全主管部门颁发的K2证。外籍的安全人员只要在其母国通过了安全资格考试拿到了安全证书也可在现场开展管理工作，但需要有持有K2证的印尼本地安全员支持外籍安全管理人员的工作。

As a company offering construction service in Indonesia, the company is required to employ professional engineer that is certified by the Indonesian government. Hiring of Indonesian personnel as project manager or safety manager requires them to have the K2 certificate issued by DEPNAKER, while foreign personnel may use their original qualifications (from their country of origin) for those position, but a local safety personnel with K2 certificate must be assigned to work with the foreign safety personnel.

企业税务Company taxes

除了缴纳企业所得税，外资公司还需缴纳土地和建筑税、增值税、奢侈税、印花税和被认为利润的预扣税。 In addition to the typical corporate tax, FDI company is required to submit land and building tax, VAT, sales tax on luxury goods, stamp duties and withholding tax.

增值税征税机制：使用一个税务发票（对于可征增值税的纳税人来说）或者税务局的批准文件。一个公司应缴的增值税是由销项增值税减去进项增值税。增值税必须在下个月的15号之前交付，在20号之前向税务局汇报。 与施工相关的代扣税税率有以下几种：

VAT taxation mechanism: Tax invoice (for companies that are subjected to VAT) or approved documents by Direktorat Jenderal Pajak (DJP). A company’s VAT to be paid is the amount of sales VAT minus the input VAT, and must be paid before the 15th of the following month, and report to the DJP before the 20th of the same month.

• 施工费 Construction Fees-------------------------------------2%
• 施工规划 Construction Planning-----------------------------2%
• 施工监理 Construction Supervision----------------------2%
• 工程承包 Contractor----------------------------------------2%
• 安装 Installation---------------------------------------------4.5%
• 维护 Maintenance-------------------------------------------4.5%

当业主向承包商付款的时候，业主代扣这些税。对于收钱的一方来说，这些被代扣掉的税在年终计算企业所得税的时候被当作预交的税，可以抵扣。 When the project owner pays the contractor, the project owner shall bear the aforementioned tax, while for the contractor, these deducted taxes are deductible during the calculation of annual corporate income tax at the end of the year. 经营过程中企业的所有收入要缴纳10%的增值税，在当地发生采购活动时，要取得增值税发票，凭该增值税发票在下一次缴纳增值税抵扣税款；每笔收入要预交4.5%的所得税，年末清算时多退少补。

The company is subjected to 10% VAT on all its income sources. When carrying out local procurement activity, the issued VAT invoice can be deducted from the next VAT deductible payment. All income are also subjected to a 4.5% withholding PPh, which is calculated and summarized at the end of the year.

申请纳税人注册号和应纳税企业家确认号的批准步骤

Procedure for application of taxpayer registration number and corporate taxation ID

根据1984年的税法规定，按照增值税的计征方法，每个商店或每个公司都有义务向其居住地或住址所在地的税务总局办公室报告其经营活动和经营活动的地点，以便确认其为纳税商店或公司，即所谓的纳税人（PKP），并颁发应纳税人确认号（NPPKP）。

According to the 1984 tax law, based on the method of calculation for VAT, every shop or company are obligated to report its business activities to the DJP closest to its shop/company registered address, so that it can be confirmed as a taxable shop or company, or also known as Pengusaha Kena Pajak (PKP), where a Nomor Pengukuhan Pengusaha Kena Pajak (NPPKP) will be issued.

外国投资公司（PMA）应填写纳税人注册表，并附上下列文件，通过邮局呈报给纳税人服务办公室： FDI company (PMA) should complete the taxpayer registration form and attach the following documents before mailing it to the DJP office.

对纳税人 For Taxpayer 一份合资企业公司章程的复印件。 One copy of joint venture company charter; 一份公司股东人之一身份证复印件 One copy of the ID card from one of the company’s shareholder; 一份营业执照复印件，或一份由营业所在地政府有关部门出具的推荐信复印件。 One copy of the SBU or recommendation letter issued by the local government department

对负责税收的财务人员 For Financial Personnel Responsible for Taxation Matters 一份主管税收财务人员的任命书复印件。 One copy of the appointment letter as tax financial officer 一份其身份证、家庭证、驾驶执照、护照复印件。 One copy of the ID card, family card, driver’s license, passport