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符合标准和从事受推广活动的国内外企业都可享有同等优惠中国企业应充分利用此优惠, 以提升其竞争力由于税收优惠是颁发给新企业,

1 马来西亚税务 2015 年 12 月马来西亚中国服务组税务刊物回应一些在马来西亚投资的中国企业的需求, 我们在此月刊涵盖了马来西亚税收优惠政策的相关信息作为投资者友好国之一, 马来西亚提供了广泛而丰厚的税收优惠政策以吸引来自不同行业的投资者, 其中包括制造业农业和服务业符合标准和从事受推广活动的国内外企业都可享有同等优惠中国企业应充分利用此优惠, 以提升其竞争力由于税收优惠是颁发给新企业, 因此在商业活动运营前向相关单位申请税收优惠是至关重要的为了吸引更多投资从而增强国家全面均衡经济发展, 马来西亚政府正从传统固定式优惠转向量身定做式优惠, 因此下列提供的简介税务优惠信息, 并未涵盖所有马来西亚税务优惠

2 马来西亚税收优惠税收优惠类型资格税务减免的利益优惠期限综合物流业新兴工业地位 / 先锋地位或投资税收津贴 - 提供综合物流服务以扩展 / 多样化其业务运营 - 综合物流服务提供者的合格服务为货运承运代理仓储运输分销及其他关联的增值服务 ( 如托盘装运, 产品组装或安装货物分装汇总包装或重新包装采购质量管理标签或重新标签测试等 ) 供应链管理 - 70% 的法定收入可获税务豁免, 其余的 30% 需按目前的企业所得税税率纳税 - 60% 的合格资本支出可用于冲抵该课税年高达 70% 的法定收入 - 5 年 - 5 年制造业新兴工业地位 / 先锋地位或投资税收津贴 - 从事受推广的活动或生产受推广的产品 - 受推广的活动或产品包括钢铁电器及电子产品及组件与零件机械及机械零件橡胶制品棕榈油制品化学制品及石化制品的生产等 - 70% 的法定收入可获税务豁免, 其余的 30% 需按目前的企业所得税税率纳税 - 合格资本可获得 60% 的投资税收津贴, 此津贴可用来冲抵每课税年高达 70% 的法定收入 - 5 至 10 年 - 5 年再投资津贴 - 现有公司经营不少于 36 个月及资本开支用于马来西亚的工厂厂房或机器设备以进行合格项目 ( 如扩充产能现代化或自动化改建或多样化改革 ) 生产相关产品 - 在该课税年产生的合格资本支出, 将获得 60% 的再投资津贴, 此津贴可用于冲抵该课税年高达 70% 至 100% 的法定收入 - 15 年 - 已耗尽了再投资津贴合格期限的公司 - 合格资本支出将可享有特殊再投资津贴至 2018 促进出口的优惠措施 - 出口制成品须取得至少 30% 或 50% 的增值 - 限于课税年法定收入的 70% 将获持续着

3 - 制成品须取得明显的出口增长 ( 至少 50%) - 成功地拓展新的出口市场 - 荣获马来西亚国际贸易与工业部所颁发的出口优秀奖税务豁免等同于 : - 制成品出口增加值的 10% 至 100% - 实收股本不超过马币 250 万的公司 ( 出口制成品须取得至少 20% 或 40% 的增值 ) - 出口增加值的 10% 或 15% 课税年至 2018 课税年自动化支出资本津贴任何在马来西亚注册成立的制造公司, 所产生的自动化开支并符合标准的, 将给予额外的资本津贴 ( 在未产生该资本支出前须已经营至少 36 个月该自动化器材须直接用于生产活动上, 能提高生产力, 比现有科技更先进, 并获得 SIRIM 认证及 MIDA 核准 ) (1) 对于高劳力密集行业 ( 如橡胶制品塑料木材家具及纺织品 ), 首马币 400 万的资本开支可享有 200% 的资本津贴 ; 至 2017 (2) 对于其他行业, 首马币 200 万的资本开支可获得 200% 的资本津贴至 2020 房地产发展业获批准的发展商在获批准的特殊经济区域进行发展出售土地或落成单位可获得 70% 至 100% 的所得税税务豁免 5 至 10 年农业部门新兴工业地位 / 先锋地位或 - 从事受推广的活动或生产受推广的产品 - 受推广的活动及产品包括栽培花卉的农业生产生产巧克力及巧克力糖果蔬菜块茎或根茎及水果牲畜制品的农产品加工 - 法定收入的 70% 或 100% 豁免所得税 - 5 至 10 年投资税收津贴 - 进行植树造林计划 - 合格资本支出可获得 60% 的税务豁免 - 5 年

4 - 合格资本支出可获得 100% 的税务豁免 - 5 年再投资津贴 - 给予经营不少于 36 个月的公司农业与农基合作社农民协会或渔民协会在核准的农业项目中所产生的资本支出皆可获得再投资津贴 - 在该课税年产生的合格资本支出, 将获得 60% 的再投资津贴, 此津贴可用于冲抵该课税年 100% 的法定收入 - 15 年 - 已耗尽了再投资津贴合格期限的公司 - 合格资本支出将可享有特殊再投资津贴至 2018 促进出口的优惠措施 - 从事出口鲜果与干果鲜花与干花观赏植物观赏鱼类冷冻生虾或小虾冷冻煮熟和去壳虾及冷冻生墨鱼和鱿鱼 ( 农产品 ) 的出口 - 农产品须取得明显的出口增长 ( 至少 50%) 限于课税年法定收入的 70% 将获税务豁免等同于农产品出口增长值的 10% 至 100% 持续着 - 成功地拓展新的出口市场 - 荣获马来西亚国际贸易与工业部所颁发的出口优秀奖从事食品生产活动的公司 - 投资于一家以生产受核准食品项目的关联公司, 并符合以下条件 : (1) 公司须投资于进行食品生产项目的关联公司并拥有至少 70% 的股权 ; (2) 获核准的食品生产项目是指栽种槿麻蔬菜水果药草或香料 ; 水产养殖 ; 饲养牛水牛山羊或绵羊 ; 深海捕鱼等 ; 和 (3) 该关联公司已获准进行新食品生产项目 - 对于投资公司, 等同于其投资的投资额将可享有税务抵扣 - 对于获投资的公司, 法定收入的 100% 获税务豁免, 如是 :- (1) 新项目 ; 和 (2) 扩充项目 - 根据批准函的特定期限 - 10 年 - 5 年 - 获核准的食品生产项目延伸至椰子蘑菇和农作物种植 ; 饲养鹿 ; 海藻培养 ; 饲养蜜蜂和刺蜂 ( 为了采集蜂蜜 ) 及种植作为动物饲料的农作物

5 首要枢纽 / 区域中心企业所得税税率下调本地注册成立的公司, 把马来西亚作为其开展区域和全球业务的首要枢纽 / 区域中心, 运营管理, 监管, 并支持其关键业务活动如 : 风险管理, 决策, 商业策略活动, 贸易, 金融, 管理和人力资源以下为三个级别的优惠税率 : - 3 级 - 10% - 2 级 - 5% - 1 级 - 0% 5 至 10 年在马来西亚注册成立, 实收股本不超过马币 250 万并执行至少 3 项合格服务除马来西亚以外, 为至少 3 个国家的业务提供服务多媒体超级走廊法定收入的豁免 - 在 MSC 数码城市和数码中心境内和境外从事合格活动将给予多媒体超级走廊运营地位 - 合格活动包括信息技术 ( 软件开发硬件设计电子商务 ) 全球商业服务创意多媒体内容所得税豁免 : - 法定收入的 70%; 或 - 如公司在延长的豁免期内在数码城市和数码中心进行合格活动, 其法定收入的 100% 将豁免所得税 5 至 10 年教育机构投资税收津贴 - 在马来西亚提供技术或职业培训课程的公司 - 私立高等教育机构 (IPTS) 提供在理科学系的课程和现有私立高等教育机构 (IPTS) 在理科学系领域进行再投资以提升或扩充培训设备与能力 - 100% 的合格资本支出可用于冲抵该课税年高达 70% 的法定收入 - 10 年合格理科学系 ( 不时予以修订 ): (1) 生物科技 (2) 医疗和保健科学 (3) 分子生物学 (4) 材料科学与技术 (5) 食品科学与技术工业建筑物的资本津贴 - 任何拥有经部长核准的工业技术或职业培训建筑物的人 - 年度津贴为合格支出的 10% 持续着 - 任何拥有经教育部长或任何相关单位批准的学校或教育机构建筑物的公司

6 - 新和旧建筑物的管理者 : - 向社会福利部注册并自建或购买的私立儿童保育中心 - 向教育部注册并自建或购买的幼儿园费用抵扣 IPTS 在推行新课程中所产生的新课程开发及监管合规费用开发新课程和监管合规的费用是可抵扣税务的持续着进口关税及国内货物税的豁免 - IPTS 提供技术及职业培训课程 - 向教育部注册并以赚取盈利为目的的私立学校和国际学校 - 所有教育设备都可享有进口关税及国内货物税的豁免持续着专利权收入的税务豁免非纳税居民特许经营商提供经由教育部批准的特许教育课程专利权收入的税务豁免持续着保健 / 医疗所得税豁免 - 新的和现有公司为私人医疗设备进行扩建现代化和翻新, 并拥有占总病患人数至少 5% 的合格医疗旅客合格资本支出的 100% 可用于冲抵法定收入的 100% - MIDA 从 2015 年 1 月 1 日起至 2017 年 12 月 31 日所接获的申请表格 - 5 年国际贸易业法定收入的豁免经马来西亚对外贸易发展局批准的马来西亚国际贸易公司须满足下列条件 : (1) 取得超过马币 1 千万的年销售营业额 (2) 马来西亚公民拥有至少 60% 的股权 (3) 源自大宗商品交易不超过年销售的 20%; 和 (4) 使用当地服务, 如银行金融保险及当地港口和机场出口销售的增长值可用于冲抵法定收入的 70% - 5 年获批准的境外贸易公司透过马来西亚网站向非居民购买, 然后出售在马来西亚境外的外国商品, 这包括引入至马来西亚再分配到马来西亚境外的商品 ( 境外贸易公司 ) 境外贸易公司的应纳税收入是可豁免的 - 5 年工业建筑物的资本津贴自建或购买的仓库建筑并用于储存出口货物或须进行加工的进口货物所产生的合格资本支出 10% 的工业建筑物的资本津贴持续着

7 Malaysia Tax December 2015 Deloitte Malaysia Chinese Services Group Publication The information is provided based on popular demand by the Chinese business community in this country. Being one of the most investor-friendly nations, Malaysia offers a wide spectrum of lucrative tax incentives to attract investments in various sectors including manufacturing, agriculture and services. Incentives are provided based on merits upon fulfilling the criteria set, both domestic and foreign enterprises that are undertaking promoted activities are granted equal incentives. Chinese enterprises are advised to fully seize the opportunities to enhance their competitiveness. As tax incentives are given to new businesses, it s critical for any application to be made to the authorities before the activities started. Aiming at attracting more desired investments that are value-adding to our holistic and balanced economic development, our government is shifting from offering blanket-typed incentives to tailored-made incentives, hence the list provided below is inexhaustive.

8 Malaysian Tax Incentives Type of Incentives Eligibility Tax Relief Benefits Incentive Period Integrated Logistics Sector Pioneer status or Investment tax allowance Manufacturing Sector - Providing integrated logistics services intends to expand/diversify into integrated operations - Eligible services for an integrated logistics services provider are freight forwarding, warehousing, transportation and at least one of the following activities are distribution, other related and value-added services/activities (e.g. palletizing, product assembly/ installation, breaking bulk, consolidation, packaging/re-packaging, procurement, quality control, labelling/relabelling, testing etc), supply chain management - Tax exemption of 70% of statutory income, the balance of 30% of the statutory income taxable at current corporate tax rate - Tax allowance of 60% of incurred which can be used to set-off up to 70% of statutory income - 5 years - 5 years Pioneer status or - Involved in a promoted activity or producing a promoted product - Examples of the promoted activities or products are manufacture of Iron and steel, electrical and electronics products and component and parts, machinery and machinery components, rubber products, palm oil products, chemicals and petrochemicals etc - Tax exemption of 70% of statutory income, the balance of 30% of the statutory income taxable at current corporate tax rate - 5 to 10 years Investment tax allowance - Tax exemption of up to 70% of statutory income for each year of assessment (YA) from ITA computed at 60% on incurred - 5 years

9 Reinvestment allowance - Company which has been operating for not less than 36 months and incurs capital on a factory, plant or machinery used in Malaysia for the purposes of a qualifying project (i.e. expansion, modernisation or automation, or diversification) in respect of manufacturing of a product - Tax exemption of up to 70% to 100% of statutory income for each YA from reinvestment allowance computed at 60% on incurred in the basis periods - 15 years - Company which have exhausted their reinvestment allowance eligibility period - A special reinvestment allowance incentive be given on incurred to 2018 Promotion of exports - Exported manufactured goods attain at least 30% or 50% value added - Manufactured goods achieve a significant increase in exports (at least 50%) - Succeeded in penetrating new export markets - Awarded MITI's Export Excellence Award - Tax exemption of 70% of statutory income (restricted) in a YA equivalent to: - 10% to 100% of the value of increased exports of manufactured goods Continuous - Companies with paid-up capital of not exceeding RM2.5 million (exported manufactured goods attain at least 20% or 40% value added) - 10% or 15% of the value of increased exports - YA 2016 to 2018 Capital allowance on automation Additional capital allowance will be given to any manufacturing company incorporated in Malaysia which has incurred automation and satisfied the criteria (operating for at least 36 months prior to incurring the capital, automation equipment must be used directly in the manufacturing activities, able to enhance the productivity, more advanced than the technology currently used, verified by SIRIM and approved by MIDA) (a) For high labour intensive industries (such as rubber products, plastics, wood, furniture and textiles), capital allowance of to 2017

10 200% is allowed on the first RM4 million incurred; (b) For other industries, capital allowance of 200% is allowed on the first RM2 million incurred to 2020 Property Development Sector Approved developers Agricultural Sector Undertaking development in special economic areas approved 70% to 100% income tax exemption from sale of land/completed units 5 to 10 years Pioneer status or - Involved in a promoted activity or producing a promoted product - Examples of the promoted activity and product are agricultural production of floriculture, processing of agricultural produce of chocolate and chocolate confectionery, vegetables, tubers or roots & fruits, livestock products etc - Tax exemption of 70% or 100% of statutory income - 5 to 10 years Investment tax allowance - Establishing forest plantation - Tax exemption computed at 60% on incurred - 5 years - Tax exemption computed at 100% on incurred - 5 years

11 Reinvestment allowance - Given to a company, an agro-based cooperative society, a farmers association or a fishermen s association which has been operating for not less than 36 months and incurs capital on a qualifying agricultural project in Malaysia - Tax exemption of up to 100% of statutory income for each YA from RA computed at 60% on incurred in the basis periods - 15 years - Company which have exhausted their reinvestment allowance eligibility period - A special reinvestment allowance incentive be given on incurred to 2018 Promotion of exports - Involved in export fresh and dried fruits, fresh and dried flowers, ornamental plants, ornamental fish, frozen raw prawn or shrimp, frozen cooked and peeled prawn and frozen raw cuttlefish and squid ( agricultural produce ) - Agricultural produce achieves a significant increase in exports (at least 50%) - Succeeded in penetrating new export markets Tax exemption of 70% of statutory income (restricted) in a YA equivalent to 10% to 100% of the value of increased exports of agricultural produce Continuous - Awarded MITI's Export Excellence Award Companies involved in food production activity - Invest in related companies engaged in approved food production projects with the following criteria: (a) Investing company must invest at least 70% directly in the related company undertaking the food production project; - For investor company, tax deduction of an amount equivalent to the value of investment - Specific period based on approval (b) Approved food production projects mean projects of planting of kenaf, vegetables, fruits, herbs or spices; aquaculture; rearing of cows, buffaloes, goats or sheep; deep sea fishing etc; and (c) Related company has obtained an approval to undertake a new approved food production project - For investee company, tax exemption of 100% of statutory income for: (1) a new project;and (2) an expansion project - 10 years - 5 years

12 - The approved food production projects are extended to include planting of coconuts, mushrooms and cash crops; rearing of deer; cultivation of seaweed; rearing of bees and kelulut (for honey) and planting of animal feed corps Principal Hub Reduction of Corporate Tax Rate Locally incorporated company 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 resource 3-tiered corporate taxation rate as follows: - Tier 3-10% - Tier 2-5% - Tier 1-0% 5 to 10 years Companies incorporated in Malaysia with paidup capital of more than RM 2.5 million and carry out at least 3 qualifying services and serve network companies in at least 3 countries outside Malaysia Multimedia Super Corridor (MSC) Exemption of Statutory Income Education Sector - Qualifying company carrying on a qualifying activity in and outside the MSC cyber city or cyber centre may be awarded the status of a MSC company - Examples of the qualifying activities are Info Tech (software development, hardware design, e-business), global business services, creative multimedia content Exempted from the payment of income tax on:- - 70% of the statutory income; or - 100% of the statutory income, if the company carries on a qualifying activity in a MSC cyber city or cyber centre within the extended exemption period 5 to 10 years Investment Tax Allowance - Technical or vocational training company which provides technical or vocational training in Malaysia - Tax allowance of 100% of incurred which - 10 years

13 - Private institutions of higher learning (IPTS) which provides courses in the field of science and existing IPTS in the field of science undertaking additional investment for upgrading of equipment or expanding capacity can be used to set-off up to 70% of statutory income Qualifying science courses (to be reviewed from time to time): (i) Biotechnology (ii) Medical and health science (iii) Molecular biology (iv) Material sciences and technology (v) Food science and technology Industrial Building Allowance - Any person who owns buildings used for industrial, technical or vocational training approved by the Minister - Any company which owns buildings used for a school or an educational institution approved by the Minister of Education or any relevant authority - Annual allowance of 10% on qualifying incurred Continuous - Operators of new and existing: - private child care centres registered with the Department of Social Welfare which construct or purchase the buildings used as childcare centres - kindergartens registered with the Ministry of Education which construct or purchase the buildings used as kindergartens Deduction of expenses IPTS which incur expenses on the development of new courses and compliance with regulatory requirements in introducing new courses The expenses on development of new courses and on regulatory compliance are allowed to be deductible Continuous Exemption of import duty and excise duty - IPTS undertaking vocational and technical training - Profit oriented private schools and international schools registered with the Ministry of Education - Exemption on import duty and excise duty on all educational equipment Continuous Exemption of tax on royalty income Non-resident franchisors providing franchised education programmes approved by the Ministry of Education Tax exemption on royalty income Continuous

14 Healthcare Exemption of income tax International Trading Sector - New companies and existing companies engaged in expansion, modernisation and refurbishment of private healthcare facilities with at least 5% of the total patients consisting of qualified healthcare travelers Tax exemption of up to 100% of the statutory income computed at 100% of the amount of incurred - for applications received by MIDA from 1 January 2015 to 31 December years Exemption of statutory income Malaysian International Trading Company approved by the Malaysia External Trade Development Corporation (MATRADE) which satisfies the following criteria: (i) Achieve an annual sales turnover of more than RM10 million (ii) 60% of its equity owned by Malaysians (iii) Not more than 20% of annual sales is derived from trading of commodities; and (iv) Uses local services for banking, finance, insurance and uses local ports and airports Tax exemption of 70% of the statutory income arising from increased export sales on the value of increased exports - 5 years Approved offshore trading company Buying from and selling to non-residents through a website in Malaysia of foreign goods for consumption outside Malaysia including goods brought into Malaysia for the purpose of redistribution outside Malaysia (offshore trading company) Chargeable income in respect of an offshore trading company is exempted from tax - 5 years Industrial Building Allowance Incur on construction or purchase of warehouse buildings for storage of goods for export or for storage of imported goods to be processed and re-exported Industrial building allowance of 10% Continuous

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Deloitte - Template 马来西亚税务 2016 年 05 月马来西亚中国服务组税务刊物印花税印花税是针对某些类型的合同或文件征收的税种在马来西亚从事商业活动的中资企业可能会经常接触到印花税印花税适用的情况, 包括收购马来西亚注册公司的股份购买房地产签订建筑合同借贷协议服务协议等根据我们协助中国投资方的经验, 我们察觉到绝大部分的企业不具备关于马来西亚印花税的充足知识在这方面, 我们为您提供马来西亚印花税的概述