2018马来西亚商税指南.pdf

马来西亚税收和投资指南 - 2018 Guide to Taxation and Investment in Malaysia - 2018 共 识、相 关、可 靠 Reach, relevance and reliability 3 Guide to Taxation and Investment in Malaysia 2018 目录 Contents 1.0 投资环境 Investment climate 05 1.1 经商环境 Business environment 1.2 货币 Currency 1.3 财经和融资 Banking and financing 1.4 外国投资 Foreign investment 1.5 税收优惠 Tax incentives 1.6 外汇管制 Exchange controls 2.0 设立企业 Setting up a business 14 2.1 各类型企业个体 Principal forms of business entity 2.2 企业条规 Regulation of business 2.3 会计、报税和审计需求 Accounting, filing and auditing requirements 3.0 企业税务 Business taxation 21 3.1 概述 Overview 3.2 纳税居民 Tax residence 3.3 应纳税所得和税率 Taxable income and rates 3.4 资本利得税 Capital gains taxation 3.5 双重税收减免 Double taxation relief 3.6 反避税规则 Anti-avoidance rules 3.7 税收管理 Administration 3.8 企业的其他税收 Other taxes on business 4.0 预扣税 Withholding taxes 38 4.1 股息 Dividends 4.2 利息 Interest 4.3 特许权与技术服务费 Royalties and technical service fees 4.4 分支机构汇出税 Branch remittance tax 4.5 薪酬税/社会保障金 Wage tax/social security contributions 4.6 其他预扣税 Other withholding taxes 4 Guide to Taxation and Investment in Malaysia 2018 5.0 间接税 Indirect taxes 41 5.1 消费税 Goods and services tax 5.2 资本税 Capital tax 5.3 土地税和门牌税 Quit rent and assessment 5.4 转让税 Transfer tax 5.5 印花税 Stamp duty 5.6 关税和国内货物税 Customs and excise duties 5.7 环境税 Environmental taxes 5.8 其他税收 Other taxes 6.0 个人税收 Taxes on individuals 44 6.1 纳税居民 Tax residence 6.2 应纳税所得和税率 Taxable income and rates 6.3 继承和赠予税 Inheritance and gift tax 6.4 净财产税 Net wealth tax 6.5 不动产收益税 Real property gains tax 6.6 社会保障金 Social security contributions 6.7 其他税收 Other taxes 6.8 合规 Compliance 7.0 劳资环境 Labour environment 53 7.1 雇员权利和薪酬 Employee rights and remuneration 7.2 薪资和福利 Wages and benefits 7.3 终止雇佣 Termination of employment 7.4 劳资关系 Labor-management relations 7.5 雇佣外籍员工 Employment of foreigners 德勤马来西亚中国服务部 - 我们的团员 58 Deloitte Malaysia Chinese Services Group (CSG) - Contact our team 5 Guide to Taxation and Investment in Malaysia 2018 1.0 投资环境 Investment climate 1.1 经商环境 Business environment 马来西亚是联邦体制国家，由任命参议院和当选众议院组成两院制的联邦议会。 Malaysia is a federated constitutional monarchy, with a bicameral federal parliament consisting of an appointed Senate and an elected House of Representatives. 自1957年独立后，快速的工业化使其从主要依靠矿产品和农产品出口转变成为以制造业和服务业为 主的经济体。在“2020年愿景”经济发展蓝图下，马来西亚的目标是在 2020 年前成为全面发达的 国家。 Following independence in 1957, rapid industrialisation has transformed the economy from one relying primarily on the production of mineral and agricultural export commodities into one dominated by manufacturing and services. Under the “Vision 2020” blueprint for economic development, Malaysia aims to become a fully developed nation by 2020. 马来西亚在某些商品领域也持续的引领着世界市场: 它是棕榈油生产的领头者以及橡胶的主要供应国 之一。马来西亚也是石油和天然气，电子和电气产品的生产国和出口国，后者占据制造货物总出口 价值的36%。 Malaysia continues to play a leading role in world markets for some of its commodities: it is the leading producer of palm oil and one of the main sources of rubber. The country is also a producer and exporter of oil and natural gas as well as electrical and electronic goods, the latter accounting for 36% of total export value of manufactured goods. 然而，为了提升国家经济进入更高的层次，马来西亚正转向基于创新、创造和知识性活动的新型经 济模式。 However, to elevate the nation to a more advanced economy, Malaysia is shifting to a new economic model based on innovation, creativity and knowledge-based activities. 马来西亚致力于多边经贸体系，维持相对开放的贸易政策体制，其政策主旨是针对主要出口商品、 商品生产，以及日益增长的服务业开拓市场。作为东南亚国家联盟 (东盟) 的创始成员国和东盟自由 贸易区 (AFTA) 协定的签署国，马来西亚有意取消对所有产品的进口关税，从而实现东盟自由贸易区 的最终目标，创建一个区内货物自由流通的综合市场。6 Guide to Taxation and Investment in Malaysia 2018 东盟(ASEAN)主要组成成员国有汶莱、柬埔寨、印度尼西亚、老挝、马来西亚、缅甸、菲律宾、新加 坡、泰国和越南，是一个贸易和社会联合体，旨在促进东盟成员国以及与他国之间在经济和社会领 域的合作，从而通过建立一个联合市场来吸引外国贸易和投资。 Malaysia is committed to a multilateral trading system. The country maintains a relatively open trade policy regime, with policies aimed at improving market access for exports of primary commodities, manufactured products and, increasingly, services. As a founding member of the Association of Southeast Asian Nations (ASEAN) and a signatory to the ASEAN Free Trade Area agreement (AFTA), Malaysia intends to eliminate import duties on all products and thereby realise AFTAs ultimate target of creating an integrated market with free flow of goods within the region.ASEAN comprising Brunei Darussalam, Cambodia, Indonesia, Lao Peoples Democratic Republic, Malaysia, Myanmar, Philippines, Singapore, Thailand and Vietnam is a trade and social alliance intended to foster economic and social cooperation among ASEAN members and others, to establish a joint market for attracting foreign trade and investment. 马来西亚也受惠于与日本、挪威、白俄罗斯、列支敦士登、哈萨克斯坦、瑞士和俄罗斯联邦普遍优 惠制（GSP）。 Malaysia also enjoys generalised system of preferences (GSP) privileges from Japan, Norway, Belarus, Liechtenstein, Kazakhstan, Switzerland and Russian Federation. 物价管制 Price controls 国内贸易合作和消费部控制液化石油气、糖、食用油和面粉的价格。特定主食的价格在节日期间也 被控制。 The Ministry of Domestic Trade, Co-operatives and Consumerism controls prices of liquefied petroleum gas, sugar, cooking oil and flour. Prices of specific food staples are also subject to price controls during festive seasons. 7 Guide to Taxation and Investment in Malaysia 2018 知识产权 Intellectual property 马来西亚是世界知识产权组织（WIPO）的成员之一，同时也是保护工业产权巴黎公约和保护 文学艺术作品伯尔尼公约的签署方。为了确保马来西亚知识产权保护符合国际标准，并为国内 外投资者提供保护，马来西亚也签署了与贸易有关的知识产权协定（TRIPS），并加入专利合 作条约以及尼斯和维也纳协定。 Malaysia is a member of the World Intellectual Property Organization (WIPO) and a signatory of the Paris Convention for the Protection of Industrial Property and the Berne Convention for the Protection of Literary and Artistic Works. Malaysia also signed the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) and acceded to the Patent Cooperation Treaty and the Nice and Vienna Agreement, to ensure that intellectual property protection in Malaysia conforms to international standards and provides protection to both local and foreign investors. 马来西亚的知识产权保护包括注册商标、专利、版权、工业设计、地理标志和集成电路图设 计。在这方面，马来西亚具有包含充分民事和刑事处罚措施的强有力的法律，并采取主动的执 法方式。马来西亚拥有知识产权法院，同时政府也已制定了国家知识产权政策。 Intellectual property protection in Malaysia covers trademarks, patents, copyrights, industrial designs, geographical indications and layout designs of integrated circuits. In this regard, Malaysia has strong laws with adequate civil and criminal penalties, and takes a proactive approach to enforcement. There is an Intellectual Property Court and the government has crafted a National Intellectual Property Policy. 马来西亚知识产权局管理和监督相关法律的实施(例如，2002年马来西亚企业知识产权法 令、2000年地理标志法令、2000年集成电路图设计法令、1976年商标法令、1983年专利法 令、1996年工业设计法令、1987年版权法令)和其他相关知识产权事项，例如，在知识产权方 面提供咨询服务和增强大众对知识产权重要性的认识。 The Intellectual Property Corporation of Malaysia manages and regulates the laws (i.e., Intellectual Property Corporation of Malaysia Act 2002, Geographical Indications Act 2000, Layout-Designs of Integrated Circuit Act 2000, Trade Marks Act 1976, Patents Act 1983, Industrial Designs Act 1996 and Copyright Act 1987) and other matters relating to intellectual property such as providing advisory services on intellectual property and promoting public awareness on the importance of intellectual property. 8 Guide to Taxation and Investment in Malaysia 2018 1.2 货币 Currency 马来西亚货币是马币/令吉 (MYR)。The currency in Malaysia is the Malaysian Ringgit (MYR). 1.3 财经和融资 Banking and financing 根据2001-2010年期间的金融业总体规划，马来西亚银行业进行了大量重组、整合和合规活 动。这些金融改革为银行业奠定了坚实的基础，带来了面对国外竞争时的更具韧性和更佳的表 现。第二个总体规划为2011年发布的2011-2020年期间的金融蓝图。这个蓝图建立在金融总体 规划所取得的成就上，以发展为高附加值、高收入的马来西亚经济提供最佳服务的金融生态系 统，同时也在满足亚洲新兴市场对金融发展的需求上起到重要的作用。此规划将进一步增强金 融网络并支持区域一体化，从而更有效的将亚洲的盈余资金引向该区域的广阔投资机遇。 伊斯兰金融日趋进入重要的地位。2006年8月马来西亚政府提出的马来西亚国际伊斯兰金融中 心的计划奠定了马来西亚在此领域的战略地位。马来西亚也继续推广纳闽岛作为离岸服务的国 际金融中心。 The Malaysian banking sector has undertaken significant restructuring, consolidation and rationalisation efforts in accordance with the Financial Sector Master Plan (FSMP), which was for the period 2001-2010. These financial reforms have placed the banking sector on a stronger foundation with increased resilience and improved performance to face foreign competition. The second master plan, the Financial Sector Blueprint (Blueprint), was released in 2011 for the period 2011-2020. The Blueprint builds on the achievements of the FSMP to evolve a financial ecosystem that will best serve a high value-added, high-income Malaysian economy, while also having an increasingly important role in meeting the growing financial needs of emerging Asia. Initiatives will continue to be pursued to strengthen financial sector linkages and support intra-regional integration to effectively and efficiently intermediate Asias surplus funds towards the vast investment opportunities in the region. Islamic financing is of growing significance. The Malaysia International Islamic Financial Centre initiative was launched in August 2006 to position Malaysia strategically in this area. Malaysia also continues to promote Labuan as an international financial centre for offshore services. 9 Guide to Taxation and Investment in Malaysia 2018 1.4 外国投资 Foreign investment 尽管对特定领域的投资实施限制，马来西亚政府总体上非常鼓励外国投资。 政府自2009年开始实行服务业子行业自由化，允许外资参股，预计128个子行业（包括卫生与 社会服务业、旅游业、运输业、商务服务业，计算机及相关服务业）将实现自由化。为了促进 投资，马来西亚成立了审批服务业领域投资的全国委员会。 针对寻求新项目投资或扩展现有项目的企业，马来西亚推出一系列优惠政策。例如，新兴工业 地位、特殊的投资税收减免、多种税收扣除、加速资本减免、双倍扣除；再投资减免（即与合 格项目有关的资本投资的60减免）、从政府机构获得政府支持的工业园区的政府资助和贷 款。投资在欠发展的地区能符合上述多项优惠，但也可能获得额外优惠。获取“区域中心”资 格的公司也可享有优惠。 马来西亚对多媒体超级走廊的高科技公司、经济发展走廊的公司和中小型企业提供优惠以鼓励 发展。其他优惠领域包括制造业、酒店、医疗服务、信息技术服务、生物技术、伊斯兰金融、 风险投资、服务业、旅游业、特定农业、石油、汽车零件制造、专用机械设备、节约能源和环 境保护。纳闽岛的离岸金融业务也享受优惠。2018年财政预算案推出了一项新的激励措施， 鼓励制造业及其相关服务部门采用大数据分析、自主机器人、工业物联网等技术驱动因素，向 工业4.0转型。该激励措施将为2018至2020课税年（可在2个课税年内完全扣除）发生的首个 1,000万马币合格资本支出提供加速资本减免和自动化设备减免。 以下1.5章节进一步描述了相关税收优惠政策。 The Malaysian government generally encourages foreign investment, although restrictions are imposed on investment in certain sectors. The government has been liberalising services sub-sectors since 2009 and allowing foreign equity participation, and it is expected that 128 sub-sectors (in areas including health and social services, tourism, transport, business services and computer and related services) will be liberalised. A National Committee for Approval of Investments in the Services Sector has been established to facilitate investments.10 Guide to Taxation and Investment in Malaysia 2018 A broad range of incentives are available for companies seeking to invest in new projects or expand existing projects. These include pioneer status, special investment capital allowances, a variety of tax deductions, accelerated capital allowances; double deductions; reinvestment allowances (i.e., a 60% allowance on capital investments made in connection with qualifying projects), access to government-sponsored industrial estates and concessional grants and loans from government agencies.Investments in less-developed areas qualify for many of the same programs, but may receive additional benefits. Incentives for “principal hub” companies also are available. Incentives are provided for high-technology companies in the Multimedia Super Corridor Malaysia, companies in the Economic Development corridors and small and medium-sized enterprises. Other favoured activities include manufacturing, hotel, healthcare services, information technology services, biotechnology, Islamic finance, venture capital, services, tourism, certain types of agriculture, petroleum, car component manufacturing, specialised machinery and equipment and energy conservation and environmental protection. Offshore financial services are favoured on the island of Labuan. The Budget 2018 proposes a new incentive to encourage the transformation to Industry 4.0 which involves the adoption of technology drivers such as big data analytics, autonomous robots, industrial internet of things, etc., by the manufacturing sector and its related services. The incentive would provide accelerated capital allowances and automation equipment allowances on the first MYR10 million qualifying capital expenditure incurred during years of assessment 2018 to 2020 (fully claimable within 2 years of assessment). Available tax incentives are described further under 1.5. below. 1.5 税务优惠 Tax incentives 新兴工业地位(PS)和投资税收减免(ITA) 新兴工业地位优惠措施包括法定收入的70免税（某些活动为100）为期5年并可延长至10 年。新兴工业地位优惠适用于从事“受推广活动”或生产“受推广产品”的公司。另外，投资 税收减免在长达10年的时期内针对合格资本支出的60至100提供资本投资免税额。新兴工 业地位和投资税收减免是不能同时适用的。 11 Guide to Taxation and Investment in Malaysia 2018 Pioneer status (PS) and investment tax allowance (ITA) PS incentive involves a tax exemption of 70% of statutory income (100% for certain activities) for a period of five years which can be extended to a tax holiday of up to 10 years. The PS incentive is available to companies undertaking a “promoted activity” or producing a “promoted product”. Alternatively, the ITA provides a 60% to 100% allowance on capital investments made up to 10 years. Both ITA and PS incentives are mutually exclusive. 区域中心 政府已经发布了详细的指南（包括2017年7月7日修订的区域中心指南）以促进马来西亚在2015 年4月推出的“区域中心”的设立发展。区域中心是指一家在马来西亚注册成立并以马来西亚 作为其区域和全球业务运营基地的公司，该公司管理、控制和支持其业务主要职能，包括风险 管理、决策制定、战略性业务活动、贸易、财务、管理和人力资源等职能。 新成立的区域中心公司在5年内享有0、5或10的企业税率（而不是2018课税年度的24 标准公司税率）并可能再延长5年。对于现有的公司，包括已获得营运总部（OHQ），国际采 购中心（IPC）或区域分销中心（RDC）资格的现有公司，可以在五年内就其增值收入享受区 域中心完全税务豁免优惠。区域中心优惠的5年延期将不适用于已获得IPC/OHQ/RDC资格且已 被授予IPC/OHQ/RDC优惠的现有公司，但可适用于其他现有公司。 区域中心可适用的其他优惠措施如下： 对以生产货物为主的公司，在分销给最终消费者之前，对于其在自由贸易区内进行产品整 合，生产和重新包装的原材料，零部件，制成品和货物集装，一律给予关税豁免； 无本地股权/所有权要求； 允许外商独资企业购置固定资产以经营其业务； 如果在马来西亚无法获得相关服务，则允许使用国外专业服务； 外汇管理灵活性；和 基于公司业务发展的需要和马来西亚现有外籍雇员的政策，批准特定的外籍雇员职位 2015年5月1日起，该政策取代了国际采购中心（IPC）、区域分销中心（RDC）和营运总部 （OHQ）政策。12 Guide to Taxation and Investment in Malaysia 2018 Principal hub The government has issued detailed guidelines (including the revised Guidelines for Principal Hub dated 7 July 2017) for tax incentives to promote the establishment of “principal hubs” in Malaysia introduced in April 2015. A principal hub is a company incorporated in Malaysia and that uses Malaysia as a base for conducting its regional and global businesses and operations to manage, control and support its key functions, including management of risks, decision making, strategic business activities, trading, finance, management and human resources. New principal hub companies will enjoy a reduced corporate tax rate of 0%, 5% or 10% (rather than the standard corporate tax rate of 24% effective from year of assessment 2018) for a period of five years, with a possible extension for another five years. For existing companies, including existing companies with approved operational headquarters (OHQ), international procurement centre (IPC), or regional distribution centre (RDC) status, the Principal Hub incentive grants full tax exemption on Value Added Income, for a period of five years. Extension for another five years is not available to existing companies that have obtained approved IPC, OHQ or RDC status and have been granted IPC/OHQ/RDC incentives, but is available fo