如何处理营业前费用like pro...
如何处理营业前费用like pro...
一般上, 公司营业前所产生的费用都是无法扣税的...
但是...
1. 含义- 营业前的费用
营业前的费用 (Preliminary Expenses/Pre-Operating Expenses)
在公司开始运作之前有些费用是务必要花的,这些费用在会计的角度就是营业前的费用。
这些费用基本包括(并不是每个费用将获得扣税资格):
· 市场调查与研究费用
· 律师与秘书费用
· 公司成立的专业的咨询费用
· 招聘与培训员工的费用
· 行政费用等等
2. 复式进账法
Debit 营业前的费用 (Income Statement - Expenses)
Credit 现金 (Balance Sheet - Current Asset)
3. 费用扣税资格与条件
一般上,公司营业前所产生的费用都是无法扣税的。但是某些费用在一定的条件下是可以扣税的。条件如下:
- 该公司必须成立与坐落于马来西亚,商业活动也必须获得财政部长的批准。
例如:市场调查与研究费用,以市场调查为目标的国外交通费与每日不超过四百令吉的国外生活花费都能扣税。
- 该公司的注册法定资本不可超过2,500,000令吉。
例如:注册公司的相关手续费,准备与打印公司章程费,印花税与公司印章费都是可扣税的。
- 生产业公司培训员工的费用可享有双重扣税的福利,但必须达到以下条件:培训费须在营业前发生,培训内容须与产品未来的生产相关,培训计划的机构须获得马来西亚工业发展局(MIDA)与财政部长的批准,培训的员工必须是马来西亚公民。
4. 例子
陈先生于2020年2月15日在马来西亚注册成立,法定资本为500,000令吉。他于2020年4月1日开始从事汽车零件零售业务,并于每年的3月31日作为年度结账。截至2021年3月31日, 该公司的营业前费用有:申请生意上的准证,文书注册,公司章程备忘录及印花税。这些费用总共是4,500令吉。
复式进账法:
Debit 营业前的费用 - 4,500令吉
Credit 现金 - 4,500令吉
这些费用在税务上可进行扣税,原因是这些费用属于可扣税费用与法定资本少于2, 500,000令吉。
欲知更多可参考以下网址:
IRB Public Ruling - PRE-OPERATIONAL BUSINESS EXPENDITURE PUBLIC RULING NO.11/2013
http://phl.hasil.gov.my/pdf/pdfam/PR_11_2013.pdf
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