{"id":10028,"date":"2025-12-12T15:02:58","date_gmt":"2025-12-12T15:02:58","guid":{"rendered":"https:\/\/asy9.webcozumleri.com\/insights\/hungary-company-formation-tax-9-cit-zh-hans\/"},"modified":"2026-05-21T14:57:02","modified_gmt":"2026-05-21T14:57:02","slug":"hungary-company-formation-tax","status":"publish","type":"insight","link":"https:\/\/asy9.webcozumleri.com\/zh-hans\/insights\/hungary-company-formation-tax\/","title":{"rendered":"\u5308\u7259\u5229\u516c\u53f8\u8bbe\u7acb\uff1a\u7a0e\u6536\u8c41\u514d\u30019%\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e0e0%\u9884\u63d0\u7a0e"},"content":{"rendered":"<h2><strong>I. \u5f15\u8a00<\/strong><\/h2>\n<p>\u672c\u6587\u56f4\u7ed5\u201cHungary company formation\u201d\u4e0b\u7684\u5308\u7259\u5229\u516c\u53f8\u8bbe\u7acb\u95ee\u9898\uff0c\u8bf4\u660e\u516c\u53f8\u5f62\u5f0f\u3001\u7a0e\u52a1\u6210\u672c\u548c\u672c\u5730\u5408\u89c4\u8981\u6c42\u3002\u5728\u5f53\u524d\u5168\u7403\u5546\u4e1a\u73af\u5883\u4e0b\uff0c\u4ece\u8de8\u56fd\u4f01\u4e1a\u5230\u521d\u521b\u516c\u53f8\uff0c\u6295\u8d44\u8005\u5728\u8bbe\u7acb\u5176\u6b27\u76df\uff08EU\uff09\u4e1a\u52a1\u65f6\uff0c\u8d8a\u6765\u8d8a\u91cd\u89c6\u80fd\u591f\u63d0\u4f9b\u5408\u89c4\u3001\u7a33\u5b9a\u4e14\u5177\u6709\u7a0e\u52a1\u4f18\u52bf\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u3002\u5c3d\u7ba1\u56fd\u9645\u7a0e\u6536\u6807\u51c6\u4ecd\u5728\u6301\u7eed\u6f14\u8fdb\uff0c\u5c24\u5176\u662f\u901a\u8fc7\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u7a0e\u3001<a href=\"https:\/\/www.oecd.org\/en\/topics\/base-erosion-and-profit-shifting-beps.html\" target=\"_blank\" rel=\"noopener\">OECD\u7a0e\u57fa\u4fb5\u8680\u4e0e\u5229\u6da6\u8f6c\u79fb\u6846\u67b6<\/a>\u7b49\u5021\u8bae\u4e0d\u65ad\u53d1\u5c55\uff0c\u5308\u7259\u5229\u4ecd\u901a\u8fc7\u5176\u5236\u5ea6\u5b89\u6392\uff0c\u6218\u7565\u6027\u5730\u7ef4\u6301\u4e86\u5176\u4f5c\u4e3a\u516c\u53f8\u67b6\u6784\u8bbe\u8ba1\u548c\u8d22\u5bcc\u4fdd\u62a4\u91cd\u8981\u76ee\u7684\u5730\u7684\u5730\u4f4d\u3002<\/p>\n<p>\u56f4\u7ed5\u201c<strong>Hungary company formation tax<\/strong>\u201d\u8fd9\u4e00\u68c0\u7d22\u4e3b\u9898\uff0c\u672c\u6587\u8bf4\u660e\u5308\u7259\u5229\u516c\u53f8\u8bbe\u7acb\u4e2d\u7684\u7a0e\u7387\u3001\u516c\u53f8\u5f62\u5f0f\u548c\u672c\u5730\u5408\u89c4\u8981\u6c42\u3002<\/p>\n<p>\u5bf9\u4e8e\u56fd\u9645\u6295\u8d44\u8005\u800c\u8a00\uff0c\u5308\u7259\u5229\u4e0d\u4ec5\u53ef\u4f5c\u4e3a\u8d38\u6613\u7ecf\u8425\u5730\u70b9\uff0c\u4e5f\u53ef\u7528\u4e8e\u63a7\u80a1\u5b89\u6392\u3002\u51ed\u501f\u5176\u4f4d\u4e8e\u6b27\u6d32\u4e2d\u5fc3\u7684\u5730\u7406\u4f4d\u7f6e\uff0c\u5308\u7259\u5229\u53ef\u88ab\u89c6\u4e3a\u4e00\u4e2a\u6295\u8d44\u67a2\u7ebd\u3002<\/p>\n<h2><strong>II. \u5308\u7259\u5229\u516c\u53f8\u8bbe\u7acb\u7684\u5173\u952e\u56e0\u7d20<\/strong><\/h2>\n<h3><span style=\"font-size: 16px\">2.1 \u5308\u7259\u5229\u516c\u53f8\u7684\u7279\u70b9\u53ca\u5dee\u5f02<\/span><\/h3>\n<p>\u5308\u7259\u5229\u7ecf\u6d4e\u5438\u5f15\u529b\u7684\u6838\u5fc3\u652f\u67f1\uff0c\u662f\u5176\u6781\u4f4e\u76849%\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u5355\u4e00\u7a0e\u7387\uff0c\u8be5\u7a0e\u7387\u4ecd\u4e3a\u6240\u6709\u6b27\u76df\u6210\u5458\u56fd\u4e2d\u6700\u4f4e\u3002\u540c\u65f6\uff0c\u8fd9\u4e00\u4f4e\u7a0e\u7387\u4e0e\u5feb\u901f\u3001\u987a\u7545\u7684\u8bbe\u7acb\u6d41\u7a0b\u76f8\u7ed3\u5408\uff0c\u901a\u5e38\u91c7\u7528\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff08Kft.\uff09\u6216\u80a1\u4efd\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff08Zrt.\uff09\u7ed3\u6784\u3002<\/p>\n<p>\u8fd9\u4e24\u7c7b\u516c\u53f8\u7684\u4e3b\u8981\u8981\u6c42\uff0c\u662f\u5728\u516c\u53f8\u6210\u7acb\u540e\u4e00\u5e74\u5185\u5728\u5308\u7259\u5229\u5f00\u7acb\u672c\u5730\u94f6\u884c\u8d26\u6237\u3002\u5426\u5219\uff0c\u516c\u53f8\u5c06\u88ab\u4ece\u5546\u4e1a\u767b\u8bb0\u518c\u4e2d\u79fb\u9664\u3002\u5728\u5308\u7259\u5229\u5f00\u7acb\u94f6\u884c\u8d26\u6237\uff0c\u901a\u5e38\u9700\u8981\u5411\u94f6\u884c\u5408\u89c4\u90e8\u95e8\u62ab\u9732\u516c\u53f8\u7684\u6240\u6709\u6743\u7ed3\u6784\u3001\u4e1a\u52a1\u6d3b\u52a8\u4ee5\u53ca\u6f5c\u5728\u5546\u4e1a\u4f19\u4f34\u3002<\/p>\n<p>\u571f\u8033\u5176\u516c\u6c11\u4ee5\u53ca\u8bbe\u7acb\u4e8e\u571f\u8033\u5176\u7684\u6cd5\u4eba\u5b9e\u4f53\uff0c\u53ef\u5728Kft.\u548cZrt.\u516c\u53f8\u4e2d\u6301\u6709100%\u80a1\u6743\uff0c\u5e76\u53ef\u88ab\u4efb\u547d\u4e3a\u8463\u4e8b\u6216\u8463\u4e8b\u4f1a\u6210\u5458\u3002\u8fd9\u662f\u56e0\u4e3a\uff0c\u5728\u6709\u5916\u56fd\u80a1\u4e1c\u7684\u516c\u53f8\u4e2d\uff0c\u65e0\u8bba\u4f5c\u4e3a\u80a1\u4e1c\u8fd8\u662f\u7ba1\u7406\u673a\u6784\u6210\u5458\uff0c\u5747\u4e0d\u5f3a\u5236\u8981\u6c42\u5308\u7259\u5229\u4eba\u58eb\u53c2\u4e0e\u3002\u6b64\u5916\uff0c\u8bbe\u7acb\u4e8e\u571f\u8033\u5176\u7684\u6cd5\u4eba\u5b9e\u4f53\u4e5f\u53ef\u5728\u5308\u7259\u5229\u5f00\u8bbe\u4ee3\u8868\u5904\u548c\u5206\u652f\u673a\u6784\u3002<\/p>\n<h3>2.2 \u5308\u7259\u5229Kft.\u7684\u4e3b\u8981\u7279\u70b9<\/h3>\n<p>\u6709\u9650\u8d23\u4efb\u516c\u53f8\u662f\u6700\u5e38\u89c1\u7684\u516c\u53f8\u5b9e\u4f53\uff0c\u4e5f\u662f\u591a\u6570\u8fdb\u5165\u5308\u7259\u5229\u7684\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u6240\u91c7\u7528\u7684\u6807\u51c6\u6cd5\u5f8b\u8f7d\u4f53\u3002<\/p>\n<p>\u8bbe\u7acbKft.\u6240\u9700\u7684\u6700\u4f4e\u6ce8\u518c\u8d44\u672c\u4e3a300\u4e07\u5308\u7259\u5229\u798f\u6797\uff08\u7ea67,700\u6b27\u5143\uff09\u3002\u91cd\u8981\u7684\u662f\uff0c\u6ce8\u518c\u8d44\u672c\u5e76\u4e0d\u8981\u6c42\u5728\u516c\u53f8\u6210\u7acb\u65f6\u5168\u989d\u7f34\u6e05\uff1b\u4f46\u662f\uff0c\u5728\u8d44\u672c\u51fa\u8d44\u4e49\u52a1\u5168\u90e8\u5c65\u884c\u4e4b\u524d\uff0c\u6cd5\u5f8b\u7981\u6b62\u5206\u914d\u80a1\u606f\u3002Kft.\u5fc5\u987b\u81f3\u5c11\u4efb\u547d\u4e00\u540d\u8463\u4e8b\uff0c\u8be5\u8463\u4e8b\u53ef\u4ee5\u662f\u81ea\u7136\u4eba\uff0c\u4e5f\u53ef\u4ee5\u662f\u6cd5\u4eba\u5b9e\u4f53\u3002<\/p>\n<p>\u5982\u4efb\u547d\u6cd5\u4eba\u5b9e\u4f53\u62c5\u4efb\u8463\u4e8b\uff0c\u5219\u5fc5\u987b\u6307\u5b9a\u4e00\u540d\u81ea\u7136\u4eba\u4ee3\u8868\u5176\u884c\u4e8b\u3002Kft.\u7684\u8463\u4e8b\u548c\u6210\u5458\u5c5e\u4e8e\u516c\u5f00\u767b\u8bb0\u4fe1\u606f\uff0c\u53ef\u901a\u8fc7\u516c\u53f8\u767b\u8bb0\u6cd5\u9662\u5411\u516c\u4f17\u67e5\u8be2\uff0c\u4ece\u800c\u786e\u4fdd\u5bf9\u516c\u53f8\u63a7\u5236\u6743\u76ca\u5177\u6709\u8f83\u9ad8\u900f\u660e\u5ea6\u3002\u5e74\u5ea6\u80a1\u4e1c\u4f1a\u6bcf\u4e2a\u8425\u4e1a\u5e74\u5ea6\u81f3\u5c11\u5e94\u53ec\u5f00\u4e00\u6b21\uff0c\u4f46\u901a\u5e38\u5e76\u4e0d\u5f3a\u5236\u8981\u6c42\u5b9e\u9645\u5230\u573a\u53c2\u52a0\u3002<\/p>\n<p>Kft.\u4e00\u822c\u65e0\u9700\u6cd5\u5b9a\u5ba1\u8ba1\uff0c\u9664\u975e\u8fbe\u5230\u4e0e\u5176\u7ecf\u8425\u89c4\u6a21\u76f8\u5173\u7684\u7279\u5b9a\u6807\u51c6\u3002\u5982\u679c\u516c\u53f8\u5728\u524d\u4e24\u4e2a\u8425\u4e1a\u5e74\u5ea6\u7684\u8d22\u52a1\u8868\u73b0\u8d85\u8fc7\u4ee5\u4e0b\u4e24\u9879\u95e8\u69db\uff0c\u5ba1\u8ba1\u5373\u6210\u4e3a\u5f3a\u5236\u8981\u6c42\uff1a\u5e73\u5747\u51c0\u9500\u552e\u6536\u5165\u4e3a6\u4ebf\u5308\u7259\u5229\u798f\u6797\uff08\u7ea615.735,00\u6b27\u5143\uff09\u4ee5\u53ca\u5e73\u5747\u5458\u5de5\u4eba\u6570\u4e3a50\u4eba\u3002<\/p>\n<h3>2.3. \u5308\u7259\u5229Zrt.\u7684\u4e3b\u8981\u7279\u70b9<\/h3>\n<p>\u5c3d\u7ba1\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff08Kft.\uff09\u662f\u6700\u5e38\u89c1\u7684\u8f7d\u4f53\uff0c\u80a1\u4efd\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff08z\u00e1rtk\u00f6r\u0171en m\u0171k\u00f6d\u0151 r\u00e9szv\u00e9nyt\u00e1rsas\u00e1g\uff0cZrt.\uff09\u901a\u5e38\u662f\u7ba1\u7406\u591a\u6570\u5927\u89c4\u6a21\u5916\u56fd\u6295\u8d44\u548c\u91cd\u5927\u5546\u4e1a\u9879\u76ee\u7684\u4f18\u9009\u6cd5\u5f8b\u5f62\u5f0f\u3002\u8bbe\u7acb\u5308\u7259\u5229Zrt.\u6240\u9700\u7684\u6700\u4f4e\u6ce8\u518c\u8d44\u672c\u95e8\u69db\u8f83\u9ad8\uff0c\u4e3a500\u4e07\u5308\u7259\u5229\u798f\u6797\uff08\u7ea612,800\u6b27\u5143\uff09\u3002\u4e0d\u540c\u4e8eKft.\uff0cZrt.\u8981\u6c42\u5728\u516c\u53f8\u6210\u7acb\u65f6\u81f3\u5c11\u7f34\u4ed8\u603b\u80a1\u672c\u768425%\uff0c\u5e76\u8d1f\u6709\u5728365\u65e5\u5185\u7f34\u6e05\u5269\u4f59\u8d44\u672c\u7684\u6cd5\u5f8b\u4e49\u52a1\u3002<\/p>\n<p>\u5728\u516c\u5f00\u62ab\u9732\u65b9\u9762\uff0c\u5308\u7259\u5229Zrt.\u5177\u6709\u7565\u9ad8\u7a0b\u5ea6\u7684\u4fdd\u5bc6\u6027\uff1a\u53ea\u6709\u8463\u4e8b\u4ee5\u53ca\u6301\u6709\u8d85\u8fc750%\u8868\u51b3\u6743\u7684\u80a1\u4e1c\u4fe1\u606f\u5c5e\u4e8e\u516c\u5f00\u767b\u8bb0\u4fe1\u606f\uff0c\u53ef\u901a\u8fc7\u516c\u53f8\u767b\u8bb0\u6cd5\u9662\u67e5\u8be2\u3002<\/p>\n<p>\u6700\u540e\uff0cZrt.\u7684\u6cd5\u5b9a\u5ba1\u8ba1\u8981\u6c42\u4e0eKft.\u76f8\u540c\uff0c\u4ec5\u5728\u524d\u4e24\u4e2a\u8425\u4e1a\u5e74\u5ea6\u8d85\u8fc7\u7279\u5b9a\u8d22\u52a1\u548c\u4eba\u5458\u95e8\u69db\u65f6\u624d\u6210\u4e3a\u5f3a\u5236\u8981\u6c42\u3002<\/p>\n<h2><strong>III. \u5308\u7259\u5229\u6838\u5fc3\u7a0e\u52a1\u4e8b\u5b9e\uff1a9%\u4f01\u4e1a\u6240\u5f97\u7a0e<\/strong><\/h2>\n<h3>3.1 \u4f01\u4e1a\u7a0e\u7ed3\u6784\uff1a\u5e94\u7eb3\u7a0e\u989d\u7684\u8ba1\u7b97<\/h3>\n<p>\u4e0e\u6b27\u76df\u76ee\u524d\u7ea621.5%\u7684\u5e73\u5747\u4f01\u4e1a\u7a0e\u7387\u5f62\u6210\u9c9c\u660e\u5bf9\u6bd4\uff0c\u5308\u7259\u5229\u7684\u8d22\u653f\u653f\u7b56\u53d7\u5230\u5e0c\u671b\u5728\u6b27\u6d32\u5e02\u573a\u8fdb\u884c\u6218\u7565\u5e03\u5c40\u7684\u8de8\u56fd\u4f01\u4e1a\u6216\u65b0\u8bbe\u521d\u521b\u516c\u53f8\u7684\u9ad8\u5ea6\u5173\u6ce8\u3002\u503c\u5f97\u4e00\u63d0\u7684\u662f\uff0c\u5728\u7a0e\u52a1\u4f18\u5316\u7684\u70ed\u95e8\u76ee\u7684\u5730<a href=\"https:\/\/asy9.webcozumleri.com\/uae-company-formation-dubai-0-tax\/\">\u963f\u62c9\u4f2f\u8054\u5408\u914b\u957f\u56fd<\/a>\uff0c\u540c\u6837\u9002\u75289%\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u3002\u5308\u7259\u5229\u4f5c\u4e3a\u6b27\u76df\u56fd\u5bb6\uff0c\u53ef\u6210\u4e3a\u963f\u8054\u914b\u7684\u6709\u529b\u7ade\u4e89\u8005\u3002<\/p>\n<p>\u5e94\u7a0e\u7a0e\u57fa\u901a\u8fc7\u6309\u7167\u76f8\u5173\u7a0e\u6cd5\u89c4\u5b9a\u5bf9\u7a0e\u524d\u4f1a\u8ba1\u5229\u6da6\u8fdb\u884c\u8c03\u6574\u540e\u786e\u5b9a\u3002\u5982\u679c\u67d0\u5b9e\u4f53\u8ba1\u7b97\u51fa\u7684\u5e94\u7a0e\u7a0e\u57fa\u4f4e\u4e8e\u6cd5\u5b9a\u6700\u4f4e\u7a0e\u57fa\uff08\u5e74\u6536\u5165\u76842%\uff09\uff0c\u5219\u516c\u53f8\u5fc5\u987b\u6309\u6700\u4f4e\u95e8\u69db\u7f34\u7a0e\uff0c\u9664\u975e\u5176\u80fd\u591f\u5411<a href=\"https:\/\/nav.gov.hu\/en\" target=\"_blank\" rel=\"noopener\">\u56fd\u5bb6\u7a0e\u52a1\u4e0e\u6d77\u5173\u7ba1\u7406\u5c40\uff08NAV\uff09\u3002<\/a>\u6210\u529f\u63d0\u4ea4\u5173\u4e8e\u4e8f\u635f\u6216\u5dee\u989d\u7684\u6b63\u5f0f\u8bf4\u660e\u3002<\/p>\n<h2><strong>IV. \u5176\u4ed6\u7a0e\u79cd\uff1a\u4e2a\u4eba\u6240\u5f97\u7a0e\u3001\u589e\u503c\u7a0e\uff08VAT\uff09\u548c\u5730\u65b9\u8425\u4e1a\u7a0e\uff08LBT\uff09<\/strong><\/h2>\n<p>\u5168\u9762\u8bc4\u4f30\u5308\u7259\u5229\u7a0e\u6536\u73af\u5883\uff0c\u8fd8\u5fc5\u987b\u7406\u89e3\u90a3\u4e9b\u867d\u5c5e\u6b21\u7ea7\u4f46\u5f71\u54cd\u91cd\u5927\u7684\u7a0e\u5236\uff0c\u5b83\u4eec\u89c4\u8303\u7740\u56fd\u5185\u6d3b\u52a8\u3001\u6d88\u8d39\u548c\u96c7\u4f63\u5173\u7cfb\u3002<\/p>\n<h3>4.1 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