{"id":2578,"date":"2025-08-14T20:03:08","date_gmt":"2025-08-14T13:03:08","guid":{"rendered":"https:\/\/shareidregulation.com\/?p=2578"},"modified":"2025-09-08T22:09:25","modified_gmt":"2025-09-08T15:09:25","slug":"faktur-pajak","status":"publish","type":"post","link":"https:\/\/shareidregulation.com\/en\/faktur-pajak\/","title":{"rendered":"\u5370\u5c3c\u7a05\u767c\u7968\uff08Faktur Pajak\uff09"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211\u60f3\u5206\u4eab\u9019\u4efd\u95dc\u65bc\u5370\u5c3c\u7a05\u52d9\u767c\u7968\uff08Faktur Pajak\uff09\u7684\u7b46\u8a18<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e0c\u671b\u80fd\u5e6b\u5927\u5bb6\u66f4\u8f15\u9b06\u5730\u5982\u4f55\u770b\u61c2\u7a05\u767c\u7968<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"289\" height=\"291\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-47.png\" alt=\"\" class=\"wp-image-2582\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-47.png 289w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-47-150x150.png 150w\" sizes=\"auto, (max-width: 289px) 100vw, 289px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-pale-cyan-blue-background-color has-background has-medium-font-size\">(1) \u7a05\u52d9\u6cd5\u898f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.156), 16px);\"><strong>\u7a05\u7387:<\/strong>\u6839\u64da\u300a\u7a05\u52d9\u898f\u4f8b\u5354\u8abf\u6cd5\u300b\uff082021\u5e74\u7b2c7\u865f\u6cd5\u4f8b\uff09\u5206\u968e\u6bb5\u63d0\u9ad8\u589e\u503c\u7a05\u7684\u7a05\u7387<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2022\u5e744\u67081\u65e510%&#8211;&gt;11%<\/li>\n\n\n\n<li>2025\u5e741\u67081\u65e511%&#8211;&gt;12%<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7a05\u57fa:<\/strong> \u5370\u5c3c\u8ca1\u653f\u90e82024\u5e7412\u670831\u65e5\u767c\u5e03\u7b2c131\/2024\u865f\u689d\u4f8b\uff08PMK-131\uff09\u8a73\u7d30\u8aaa\u660e\u4e86\u5982\u4f55\u57f7\u884c12%\u7684\u589e\u503c\u7a05\uff0c\u8a08\u7b97\u65b9\u5f0f\u5206\u70ba\u5169\u7a2e\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>   <strong>\u5962\u4f88\u54c1<\/strong>\uff1a <strong>\u92b7\u552e\u50f9\u683c(\u7a05\u57fa<\/strong>)<strong> x 12%<\/strong><\/li>\n\n\n\n<li><strong>\u975e\u5962\u4f88\u54c1\uff1a \u92b7\u552e\u50f9\u683c(\u7a05\u57fa)x 11\/12 x 12%<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u96d6\u7136\u540d\u7fa9\u7a05\u7387\u70ba12%\uff0c\u4f46\u5176\u7a05\u57fa\u63a1\u7528<strong>\u92b7\u552e\u50f9\u683c\u768411\/12<\/strong>\uff0c\u5be6\u969b\u7a05\u7387\u4ecd\u7136\u662f11%\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>2025\u5e741\u67081\u65e5<\/strong>\uff1a\u65b0\u6cd5\u898f\u6b63\u5f0f\u751f\u6548\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"has-palette-color-4-color has-text-color has-link-color wp-elements-c54c4ea61df54bb9e9ae4348fd852fd2 wp-block-paragraph\"><strong>\u958b\u7acb\u7a05\u767c\u7968:<\/strong>\u6839\u64da\u7a05\u52d9\u6cd5\u898f PER-03\/PJ\/2022 \u4fee\u8a02\u7248 PER-11\/PJ\/2022 \u7684\u898f\u5b9a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a05\u52d9\u767c\u7968\uff08Faktur Pajak\uff09\u662f\u7531\u61c9\u7a05\u4f01\u696d\uff08PKP\uff09\u5728\u63d0\u4f9b\u61c9\u7a05\u5546\u54c1\uff08BKP\uff09\u6216\u61c9\u7a05\u670d\u52d9\uff08JKP\uff09\u6642<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u958b\u7acb\u7684\u5fb5\u7a05\u6191\u8b49\u3002\u6b64\u7a05\u52d9\u767c\u7968\u5c07\u4f5c\u70ba\u7d93\u7531\u7a05\u52d9\u7e3d\u5c40\uff08DJP\uff09\u6838\u51c6\u7684\u589e\u503c\u7a05\uff08PPN\uff09\u6536\u53d6\u6191\u8b49\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-pale-cyan-blue-background-color has-background has-medium-font-size\">(2) \u88fd\u4f5c\u7fa9\u52d9\u8207\u6642\u9593<\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">A. \u7a05\u52d9\u767c\u7968\u7fa9\u52d9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u61c9\u7a05\u4f01\u696d (PKP) \u5fc5\u9808\u70ba\u4e0b\u5217\u6bcf\u9805\u60c5\u6cc1\u958b\u7acb\u7a05\u52d9\u767c\u7968\uff1a<br>(A) \u61c9\u7a05\u8ca8\u7269\u4ea4\u4ed8 \uff08BKP\uff09<br>(B) \u61c9\u7a05\u670d\u52d9\u4ea4\u4ed8 \uff08JKP\uff09<br>(C) \u5be6\u8cea\u61c9\u7a05\u8ca8\u7269\u51fa\u53e3 \uff08BKP\uff09<br>(D) \u7121\u5f62\u61c9\u7a05\u8ca8\u7269\u51fa\u53e3 \uff08BKP\uff09<br>(E) \u61c9\u7a05\u670d\u52d9\u51fa\u53e3 \uff08JKP\uff09<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">B. \u7a05\u52d9\u767c\u7968\u751f\u6210\u6642\u9593<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a05\u52d9\u767c\u7968\u5fc5\u9808\u5728\u4ee5\u4e0b\u6642\u9593\u7acb\u5373\u505a\u51fa\uff1a<br>(A) \u63d0\u4ea4 BKP \u548c\/\u6216 JKP \u6642;<br>(B) \u6536\u5230\u4ed8\u6b3e\u540e\uff08\u9810\u4ed8\u6b3e\uff09<br>(C) \u6536\u5230\u5b9a\u671f\u4ed8\u6b3e\uff08\u589e\u91cf\u4ed8\u6b3e\uff09<br>(D) \u532f\u51fa\u9322\u6642<br><br>\u5728 coretax \u7cfb\u7d71\u4e2d\uff0c\u5728\u4e0b\u500b\u6708\u7684 20 \u65e5\u4e4b\u524d\u4ecd\u7136\u53ef\u4ee5\u958b\u5177\u7576\u6708\u7684\u7a05\u52d9\u767c\u7968\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-pale-cyan-blue-background-color has-background has-medium-font-size\">(3) \u7a05\u52d9\u767c\u7968\u7d50\u69cb<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"581\" height=\"736\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-45.png\" alt=\"\" class=\"wp-image-2579\" style=\"width:680px;height:auto\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-45.png 581w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-45-237x300.png 237w\" sizes=\"auto, (max-width: 581px) 100vw, 581px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">No.1 \u2013 \u7a05\u52d9\u767c\u7968\u4ee3\u78bc\u548c\u5e8f\u5217\u865f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a05\u52d9\u767c\u7968\u5e8f\u5217\u865f\u753117\u4f4d\u6578\u4f4d\u7d44\u6210\uff0c\u56e0\u6b64\u7a05\u52d9\u767c\u7968\u7684\u4ee3\u78bc\u683c\u5f0f\u548c\u5e8f\u5217\u865f\u5982\u4e0b\uff1a<br><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"664\" height=\"159\" src=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-46.png\" alt=\"\" class=\"wp-image-2580\" style=\"width:572px;height:auto\" srcset=\"https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-46.png 664w, https:\/\/shareidregulation.com\/wp-content\/uploads\/2025\/08\/image-46-300x72.png 300w\" sizes=\"auto, (max-width: 664px) 100vw, 664px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>(A) \u7b2c1&amp;2\u4f4d\u6578<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u4ea4\u6613\u4ee3\u78bc\u9084\u7531\u5e7e\u500b\u4ee3\u78bc\u7d44\u6210\uff0c\u9019\u4e9b\u4ee3\u78bc\u6839\u64da\u5176\u529f\u80fd\u9032\u884c\u63cf\u8ff0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ee3\u78bc 01\uff1a\u7528\u65bc\u4e00\u822c\u4ea4\u6613\uff0c\u5176\u4e2d\u589e\u503c\u7a05 (PPN) \u7531\u61c9\u7a05\u4f01\u696d (PKP) \u76f4\u63a5\u5fb5\u6536\u3002<\/li>\n\n\n\n<li>\u4ee3\u78bc 02\uff1a\u5411\u4f5c\u70ba\u589e\u503c\u7a05\uff08PPN\uff09\u5fb5\u6536\u65b9\u7684\u653f\u5e9c\u6a5f\u69cb\u4ea4\u4ed8\u3002<br>\u7bc4\u4f8b\uff1aA \u516c\u53f8\u5c07\u8f2a\u80ce\u92b7\u552e\u7d66\u570b\u71df\u4f01\u696d\uff08BUMN\uff09\uff0c\u4e26\u4f9d\u898f\u5b9a\u958b\u7acb\u767c\u7968\uff0c\u4f46BUMN\u4e0d\u6703\u5411A \u516c\u53f8\u7e73\u7d0d\u589e\u503c\u7a05\uff0c\u800c\u662f\u76f4\u63a5\u5b58\u5165DJP\u3002<\/li>\n\n\n\n<li>\u4ee3\u78bc 03\uff1a\u7528\u65bc\u5411\u653f\u5e9c\u6a5f\u69cb\u4ee5\u5916\u7684\u589e\u503c\u7a05\u5fb5\u6536\u65b9\u6216\u7a05\u52d9\u7e3d\u5c40\u6307\u5b9a\u7684\u7b2c\u4e09\u65b9\u9032\u884c\u7684\u4ea4\u6613<br>\u7bc4\u4f8b\uff1aB\u516c\u53f8\u5411 A \u516c\u53f8\u92b7\u552e\u5546\u54c1\u3002 A \u516c\u53f8\u5df2\u88ab DJP \u6307\u5b9a\u70ba\u589e\u503c\u7a05\u5fb5\u6536\u6a5f\u69cb\u3002 B\u516c\u53f8 \u4f9d\u898f\u5b9a\u6536\u53d6\u767c\u7968\uff0c\u4f46 A \u516c\u53f8\u4e0d\u6703\u5411B\u516c\u53f8\u7e73\u7d0d\u589e\u503c\u7a05\uff0c\u800c\u662f\u76f4\u63a5\u5c07\u589e\u503c\u7a05\u7e73\u7d0d\u7d66 DJP\u3002<\/li>\n\n\n\n<li>\u4ee3\u78bc 04\uff1a\u4ee5\u5176\u4ed6\u50f9\u503c\u70ba\u5fb5\u7a05\u57fa\u790e\u7684\u4ea4\u6613\u3002<br>\u4ea4\u6613\u7bc4\u4f8b\uff1a<br>a. \u5b83\u53d7\u7b2c 75\/PMK.03\/2010 \u865f\u6cd5\u898f\u7684\u7d04\u675f\uff0c\u4f8b\u5982\u81ea\u7528\u3001\u514d\u8cbb\u63d0\u4f9b\u3001\u6587\u4ef6\u905e\u9001\u670d\u52d9\u3001\u65c5\u884c\u793e\u670d\u52d9\u7b49\u3002<br>b. \u5b83\u53d7\u7b2c 11\/PJ\/2025 \u865f\u6cd5\u898f\u7684\u7d04\u675f\uff0c\u5176\u4e2d\u81ea 2025 \u5e74 1 \u6708 1 \u65e5\u8d77\u5728 coretax \u7cfb\u7d71\u4e2d\u958b\u5177\u7a05\u52d9\u767c\u7968\u7684\u4ea4\u6613\u5c0d\u5176\u4ed6 DPP \u503c\u4f7f\u7528\u65b0\u7684\u8a08\u7b97\u65b9\u6848\uff0c\u6700\u521d\u4f7f\u7528\u7684\u7a05\u52d9\u767c\u7968\u4ee3\u78bc 010 \u66f4\u6539\u70ba 040\u3002<\/li>\n\n\n\n<li>\u4ee3\u78bc 05\uff1a\u4ee5\u7279\u5b9a\u7a05\u7387\u5fb5\u6536\u589e\u503c\u7a05\u7684\u4ea4\u8ca8\/\u4f9b\u61c9<\/li>\n\n\n\n<li>\u4ee3\u78bc 06\uff1a\u901a\u904e\u53c3\u8207\u52a0\u503c\u7a05\u9000\u7a05\u8a08\u5283\u7684\u96f6\u552e\u5e97\u5411\u5916\u570b\u904a\u5ba2\u92b7\u552e\u3002<\/li>\n\n\n\n<li>\u4ee3\u78bc 07\uff1a\u5c0d\u65bc\u589e\u503c\u7a05\u4e0d\u4e88\u5fb5\u6536\u6216\u7531\u653f\u5e9c\u627f\u64d4\u7684\u4f9b\u61c9\uff08\u4f8b\u5982\uff1a\u570b\u5916\u8d08\u6b3e\u9805\u76ee\u3001\u81ea\u7531\u8cbf\u6613\u5340\u3001\u4fdd\u7a05\u5340\u3001\u77f3\u6cb9\u548c\u5929\u7136\u6c23\u7b49\uff09\u3002<\/li>\n\n\n\n<li>\u4ee3\u78bc 08\uff1a\u514d\u5fb5\u589e\u503c\u7a05\/\u92b7\u552e\u7a05\u7684\u4ea4\u6613\uff08\u4f8b\u5982\uff0c\u91dd\u5c0d\u570b\u5916\u6216\u5916\u570b\u4ee3\u8868\u7684\u6a5f\u5834\u670d\u52d9\uff09<\/li>\n\n\n\n<li>\u4ee3\u78bc 09\uff1a\u8f49\u8b93\u6700\u521d\u4e26\u975e\u7528\u65bc\u51fa\u552e\u7684\u56fa\u5b9a\u8cc7\u7522\u3002<\/li>\n\n\n\n<li>\u4ee3\u78bc 10\uff1a\u7528\u65bc\u4e0d\u5c6c\u65bc 01-09 \u4ee3\u78bc\u985e\u5225\u7684\u7279\u6b8a\u4ea4\u6613\u7684\u65b0\u4ee3\u78bc\uff0c\u5305\u62ec\u7a05\u7387\u8207\u4e00\u822c 12% \u7a05\u7387\u4e0d\u540c\u7684\u589e\u503c\u7a05\u7e73\u7d0d\u3002<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>(B) \u7b2c3 &amp; 4\u4f4d\u6578;\u72c0\u614b\u4ee3\u78bc\u586b\u5beb\u4ee5\u4e0b\u689d\u4ef6\uff1a<\/strong>\n<ul class=\"wp-block-list\">\n<li>00 \u8868\u793a\u6b63\u5e38\u72c0\u614b<\/li>\n\n\n\n<li>01\u7b2c\u4e00\u6b21\u66ff\u63db\u72c0\u614b<\/li>\n\n\n\n<li>02\u7b2c\u4e8c\u6b21\u66ff\u63db\u72c0\u614b<\/li>\n\n\n\n<li>\u7b49\u7b49<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>(C) \u7b2c5\u4f4d~\u7b2c17\u4f4d<\/strong><br>13 \u4f4d\u7a05\u52d9\u767c\u7968\u5e8f\u5217\u865f\u7531\u7a05\u5c40\u63d0\u4f9b\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">No.2 \u2013 \u8ce3\u5bb6\u8eab\u4efd<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u6b64\u90e8\u5206\u4e2d\uff0c\u5c07\u586b\u5beb BKP\/JKP \u8ce3\u5bb6\u7684\u8eab\u4efd\u6578\u64da\uff0c\u4f8b\u5982\u59d3\u540d\u3001\u5730\u5740\u548c\u7d0d\u7a05\u4eba\u8b58\u5225\u865f \uff08NPWP\uff09<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">No.3 \u2013 \u8cb7\u5bb6\u8eab\u4efd<\/h3>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">No.4 \u2013 \u5546\u54c1\/\u670d\u52d9\u4ee3\u78bc<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u64da Coretax \u7cfb\u7d71\u7684 e-Faktur \u6a21\u7d44\u4e2d\u53ef\u7528\u7684\u5546\u54c1\u4ee3\u78bc\u6216\u670d\u52d9\u4ee3\u78bc\u586b\u5beb\u8ca8\u7269\u4ee3\u78bc\u6216\u670d\u52d9\u4ee3\u78bc\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">No.5 \u2013 BKP\/JKP \u7684\u540d\u7a31<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u586b\u5beb\u63d0\u4ea4\u7684 BKP \u548c\/\u6216 JKP \u7684\u540d\u7a31\uff0c\u4ee5\u63cf\u8ff0\u5be6\u969b\u6216\u5be6\u969b\u60c5\u6cc1<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>BKP = Barang Kena Pajak\u61c9\u7a05\u5546\u54c1<\/li>\n\n\n\n<li>JKP = Jasa Kena Pajak\u61c9\u7a05\u670d\u52d9<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">No.6 \u2013 \u552e\u50f9\/\u66f4\u63db\/\u9996\u4ed8\/\u671f\u9650<\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">No.7 \u2013\u6298\u6263<\/h3>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"> No.8 \u2013 \u61c9\u7a05\u57fa\u790e\uff08DPP\uff09<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.234), 17px);\">\u4f7f\u7528\u5176\u4ed6\u50f9\u503c DPP \u4f7f\u7528\u8a08\u7b97\u65b9\u6848 11\/12 * \u6578\u4f4d 6 \uff08\u552e\u50f9\/\u66f4\u63db\/\u9996\u4ed8\/\u671f\u9650\uff09<br>*\u6368\u5165\u689d\u4ef6:<br>\u5341\u9032\u4f4d \u2265 0.5 \u56db\u6368\u4e94\u5165<br>\u5341\u9032\u4f4d &lt; 0.5 \u56db\u6368\u4e94\u5165<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">No.9 \u2013 \u52a0\u503c\u7a05 \uff08PPN\uff09 \u91d1\u984d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7cfb\u7d71\u901a\u904e\u5c07 DPP \u4e58\u4ee5 12% \u7684\u9069\u7528\u7a05\u7387\u4f86\u81ea\u52d5\u8a08\u7b97\u52a0\u503c\u7a05<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">No.10 \u2013 \u7a05\u52d9\u767c\u7968\u65e5\u671f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u586b\u5beb\u7a05\u52d9\u767c\u7968\u7684\u88fd\u4f5c\u5730\u9ede\u548c\u65e5\u671f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">No.11\u2013 \u7a05\u52d9\u767c\u7968\u7c3d\u540d\u8005<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u586b\u5beb\u516c\u53f8\u4efb\u547d\u7c3d\u7f72\u7a05\u52d9\u767c\u7968\u7684\u5b98\u54e1\/\u54e1\u5de5\u7684\u59d3\u540d\u548c\u96fb\u5b50\u7c3d\u540d<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">No.12\u2013\u53c3\u8003\u8cc7\u6599<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53c3\u8003\u8cc7\u6599\u662f\u53ef\u9078\u7684\uff0c\u7a05\u52d9\u767c\u7968\u88fd\u4f5c\u8005\u53ef\u4ee5\u5728\u6b64\u90e8\u5206\u7a7a\u767d\u6216\u586b\u5beb\u767c\u7968\u7de8\u865f\u8cc7\u8a0a\/\u5176\u4ed6\u6587\u6a94\u7de8\u865f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-pale-cyan-blue-background-color has-background has-medium-font-size\">(4) \u586b\u5beb\u4e0d\u5b8c\u6574\u7684\u7a05\u52d9\u767c\u7968<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u586b\u5beb\u4e0d\u5b8c\u6574\u7684\u7a05\u52d9\u767c\u7968\u3002\u4e0d\u7b26\u5408\u5f62\u5f0f\u898f\u5b9a\u7684\u516c\u53f8\u53ef\u80fd\u6703\u88ab\u8655\u4ee5\u92b7\u552e\u50f9\u683c1%\u7684\u884c\u653f\u7f70\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u5916\uff0c\u767c\u7968\u4e0a\u6240\u5217\u7684\u589e\u503c\u7a05\uff08PPN\uff09\u4e0d\u5f97\u4f5c\u70ba\u9032\u9805\u7a05\u984d\u7531\u4ea4\u6613\u5c0d\u65b9\u62b5\u6263<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u653f\u5e9c\u57282021\u5e74\u5c31\u9810\u544a\u4e86\u589e\u503c\u7a05\u8981\u5f9e11%\u6f32\u523012%\uff0c\u7d66\u4e86\u5927\u5bb6\u4e09\u5e74\u6642\u9593\u505a\u5fc3\u7406\u6e96\u5099\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d50\u679c\u5462\uff0c\u5c31\u50cf\u662f\u5831\u7a05\u622a\u6b62\u65e5\u7576\u5929\u624d\u516c\u5e03\u7a05\u7387\u7b97\u6cd5\uff0c\u8b93\u6240\u6709\u6703\u8a08\u4eba\u5dee\u9ede\u6c92\u5728\u8de8\u5e74\u591c\u539f\u5730\u300c\u7fbd\u5316\u6210\u4ed9\u300d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u9053<strong>11\/12<\/strong>\u7684\u300c\u7b97\u8853\u984c\u300d\u57282024\u5e74\u7684\u6700\u5f8c\u4e00\u5929\u624d\u4e1f\u51fa\u4f86\uff0c\u8b93\u5927\u5bb6\u624b\u5fd9\u8173\u4e82\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u5e74\u7b2c\u4e00\u5929\uff0c\u7576\u5225\u4eba\u5728\u653e\u7159\u706b\u6176\u795d\uff0c\u6211\u5011\u537b\u5728\u8d95\u8457\u601d\u8003\u5c0d\u7b56\uff0c\u4f46\u6839\u672c\u7121\u8def\u53ef\u8d70<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u9019\u5009\u4fc3\u4e0a\u7dda\u7684\u65b0\u898f\u5b9a\uff0c\u7a05\u52d9\u7cfb\u7d71Coretax\u4e26\u7121\u5b8c\u5584\u914d\u5957\uff0c\u521d\u671f\u6839\u672c\u7121\u6cd5\u958b\u7acb\u7a05\u767c\u7968<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53e6\u5916\u5c0e\u81f42025\u5e74\u4ee5\u524d\u7684\u7a05\u767c\u7968\u865f\u78bc\uff0c\u4e00\u822c\u5546\u54c1\u7528\u7684\u958b\u982d\u662f<strong>01<\/strong>\uff0c\u4e4b\u5f8c\u537b\u8b8a\u6210<strong>04<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u66f4\u96e3\u4ee5\u8fa8\u8a8d\u4e00\u822c\u5546\u54c1\u548c\u8d08\u9001\u7269\u54c1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u771f\u7684\u662f\u4f69\u670d\u5370\u5c3c\u6703\u8a08\u4eba\u7684\u597d\u813e\u6c23\uff0c\u53ea\u80fd\u9ed8\u9ed8\u71ac\u904e\u7121\u6578\u500b\u52a0\u73ed\u591c\u4f86\u5f4c\u88dc\u9019\u4e9b\u6df7\u4e82 \ud83d\ude25<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>\u6211\u60f3\u5206\u4eab\u9019\u4efd\u95dc\u65bc\u5370\u5c3c\u7a05\u52d9\u767c\u7968\uff08Faktur Pajak\uff09\u7684\u7b46\u8a18 \u5e0c\u671b\u80fd\u5e6b\u5927\u5bb6\u66f4\u8f15\u9b06\u5730\u5982\u4f55\u770b\u61c2\u7a05\u767c\u7968 (1) \u7a05 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2582,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35,144],"tags":[],"class_list":["post-2578","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vat-ppn","category-144"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts\/2578","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/comments?post=2578"}],"version-history":[{"count":15,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts\/2578\/revisions"}],"predecessor-version":[{"id":2835,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts\/2578\/revisions\/2835"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/media\/2582"}],"wp:attachment":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/media?parent=2578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/categories?post=2578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/tags?post=2578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}