租金收入-税税问与答 Part 2
租金收入-税税问与答 Part 2
纳税人常问关于租金收入的tax问题 :
1.租金收入的税率%是多少?
2.为什么这么高 24%?
3.可以扣除assets?
4.亏损可以带到明年吗?
5.何时对租金收入征税?
Assets 资产
Business Income 4(a)
资本津贴可以用于工厂和机器的费用。
Capital allowances can be claimed on capital expenditure incurred on plant and machinery.
Investment Income 4(d)
不可以获得资本津贴,但替换家具和空调等家具的费用可以从租赁的总收入中扣除。
Capital allowance cannot be claimed, but cost of replacing furnishings such as furniture and air conditioner can be claimed as a deduction from gross income from that letting.
税收待遇 Tax Treatment
Business Income 4(a)
在最初的RM600,000 是17%的税率, 剩下的是24%的税率
First RM600,000 17% Remaining 24%,
Investment Income 4(d)
根据PR10/2015第8.2段,投资控股公司可以获得允许的费用如工资、薪金和津贴、管理费等。
Under paragraph 8.2 of PR10/2015, the permitted expenses are allowed by the investment holding company such as wages, salaries and allowances, management fees and etc
参考所得税实践笔记3/2020, 控股公司税率为24%,由2020课税年度起生效
Refer to Practice Note 3/2020, tax rate for investment holding company is 24% effective from year of assessment
根据PR 12/2018第11段, 建筑的拥有人可以获得工业建筑津贴,即使租赁是非商业来源,但建筑用于工业建筑
Under paragraph 11 of PR 12/2018, the owner of the building allowed to claim industrial building allowance even though the letting is a non-business source but the building use for industrial building
营业外收入4(a)变为营业收入4(d) Section 4(a) change to Section 4(d)
无权要求对不动产的设备和机器的资本免税额,因为它们在基本期结束时没有用于商业目的
Not entitled to claim capital allowance on the plant and machinery for the real property since they are not used for business purpose at the end of the basic period.
营业外收入4(d)变为营业收入4(a) Section 4(d) change to Section 4(a)
有权要求对不动产的设备和机器的获得资本津贴,因为它们在基本期结束时用于商业目的。合格费用是指在业务中使用的第一天的市场价值。
Entitled to claim capital allowance on the plant and machinery for the real property since they are used for business purpose at the end of the basic period.
The qualifying expenses is the market value on the first day used in the business.
Visit us
Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
KTP
Website www.ktp.com.my
Instagram https://bit.ly/3jZuZuI
Linkedin https://bit.ly/3sapf4l
Telegram http://bit.ly/3ptmlpn
𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)
Tiktok http://bit.ly/3u9LR6Q
Youtube http://bit.ly/3ppmjyE
Facebook http://bit.ly/3ateoMz
Instagram https://bit.ly/3jZpKLo
𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our job platform for interns, graduates & experienced candidates )
Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o
𝐓𝐇𝐊 (Our associate in secretarial & accounting services)
Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z
We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.
Archive
- November 2024
- October 2024
- September 2024
- August 2024
- July 2024
- June 2024
- May 2024
- April 2024
- March 2024
- February 2024
- January 2024
- December 2023
- November 2023
- October 2023
- September 2023
- August 2023
- July 2023
- June 2023
- May 2023
- April 2023
- March 2023
- February 2023
- January 2023
- December 2022
- November 2022
- October 2022
- September 2022
- August 2022
- July 2022
- June 2022
- May 2022
- April 2022
- March 2022
- February 2022
- January 2022
- December 2021
- November 2021
- October 2021
- September 2021
- August 2021
- July 2021
- June 2021
- May 2021
- April 2021
- March 2021
- February 2021
- January 2021
- December 2020
- November 2020
- October 2020
- September 2020
- August 2020
- July 2020
- June 2020
- May 2020
- April 2020
- March 2020
- November 2019
- September 2019
- August 2019
- July 2019
- June 2019
- May 2019
- April 2019
- March 2019
- February 2019
- January 2019
- December 2018
- November 2018
- October 2018
- September 2018
- August 2018
- July 2018
- June 2018
- May 2018
- April 2018
- March 2018
- February 2018
- January 2018
- December 2017
- November 2017
- October 2017
- September 2017
- July 2017
- June 2017
- May 2017
- April 2017
- March 2017
- November 2016
- October 2016
- September 2016
- August 2016
- July 2016
- June 2016
- May 2016
- April 2016
- March 2016
- February 2016
- January 2016