馬來西亞的課稅 2021
馬來西亞的課稅
任何人士包括公司在馬來西亞應計從馬來西亞取得或從外國取得而在馬來西亞收到的一切所得均需課稅。
然而,從2004年課稅年度生效,任何人士(除了在一個課稅年裡從事銀行、保險、空運及船運業的居民公司外)從馬來西亞境外的來源取得併在馬來西亞收到的收入豁免課稅。
收入以當年為基礎進行評估,並且由馬來西亞稅務局 (IRBM) 管理的現行稅收評估系統是自我評估系統 (SAS)。在SAS中,要求納稅人誠實地申報收入併計算應納稅額。稅務事務的責任已移交給納稅人。
他們必須具有足的稅務知識,才能通過電子填寫提交所得稅申報表來正確評估其應納稅額。
公司稅
非居民公司…24%
居民公司 :在一個估稅年的基準年開始普通股中繳足資本為250萬令吉或更少的
• 首50 萬令吉的應稅收入…17%
• 接下來的應稅收入…24%
个人所得稅
每年應稅所得多於5,000 令吉 及不多於1 百萬令吉 (扣除個人減免額後) 的居民 …1% - 26%
每年應稅所得多於1 百萬令吉) (扣除個人減免額後)的居民…28%
每年應稅 2 百萬令吉 (扣除個人減免額後) 的居民 … 30%
非居民個人 (不得享有個人減免額)… 28%
預扣稅
根據1967 年所得稅法或於雙重稅務協議(DTA)所列明的稅率,就下列特別分類的收,非居民個人和公司必須繳交最終的預扣稅,如下
特殊類別之所得 … 10%
i. 於供應機器時的安裝服務
ii. 於提供任何科學,工業或商業企業,企業,項目或計劃的管理和管理有關的任何建議,
協助或服務。
iii. 動產的使用
利息… 15%
專利費…10%
其他 佣金, 保證金, 代理費, 經紀費,介紹費 under 4(f) ITA 1967 … 10%
銷售服務稅 (SST)
銷售稅一般為10%
服務稅一般為6%
國內稅
汽車 … 60% - 105%
煙草和人造煙草代用品 …每支0.40 令吉 (0.09 美元) - 400 令吉
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