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q 马来西亚税刊 2018 年 7 月德勤马来西亚中国服务部刊物马来西亚承诺实施国际税务标准对其多媒体超级走廊 (MSC) 税务优惠的影响财政部最近重申承诺遵守经济合作与发展组织 (OECD) 的税收举措马来西亚作为准会员参加了 OECD 发布的税基侵蚀和利润转移 (BEPS) 包容性框架,

(IP) 和 / 或金融或其他服务 ( 非知识产权 ) 所产生的所得的管辖区, 但不适用于制造活动所产生的所得与包容性框架成员的其他国家类似, FHTP 将评估某些特定的马来西亚税务优惠, 以确定这些优惠是否具有有害制度的特征以下是目前正在评估的税务优惠和已经完成评估的税务优惠 :

1 q 马来西亚税刊 2018 年 7 月德勤马来西亚中国服务部刊物马来西亚承诺实施国际税务标准对其多媒体超级走廊 (MSC) 税务优惠的影响财政部最近重申承诺遵守经济合作与发展组织 (OECD) 的税收举措马来西亚作为准会员参加了 OECD 发布的税基侵蚀和利润转移 (BEPS) 包容性框架, 并承诺实施和遵守 BEPS 行动计划的最低标准第 5 项行动计划, 作为最低标准之一, 用于识别有可能被归为有害税收行为的无或低优惠企业税率 ( 优惠税制 ) 此项行动计划着重于对任何优惠税制具有实质性活动的要求有害税收实践论坛 (FHTP) 已经确定了具有地域流动性特征的活动, 包括知识产权 (IP) 和 / 或金融或其他服务 ( 非知识产权 ) 所产生的所得的管辖区, 但不适用于制造活动所产生的所得与包容性框架成员的其他国家类似, FHTP 将评估某些特定的马来西亚税务优惠, 以确定这些优惠是否具有有害制度的特征以下是目前正在评估的税务优惠和已经完成评估的税务优惠 : 制度知识产权税务优惠区域中心新兴工业地位 ( 高科技 ) 生物科技产业 (BioNexus) 大马多媒体超级走廊非知识产权税务优惠生物科技 (BioNexus) 大马多媒体超级走廊区域中心新兴工业地位 ( 合同研发 ) 状态截至 2018 年 5 月 9 日修改过程中修改过程中修改过程中修改过程中修改过程中修改过程中修改过程中修改过程中

2 资金管理中心经济发展区域批准的服务项目绿色科技服务纳闽租赁服务纳闽金融服务国外基金管理向内再保险和境外保险马来西亚国际贸易公司废除修改过程中范围外无害已修改修改过程中无害修改过程中范围外以下附表总结了关于评估上述税务优惠措施的标准, 以及根据 BEPS 第 5 项行动计划的 FHTP 建议调整这些优惠的时间表知识产权税务优惠关联方法纳税人的知识产权收入只能在纳税人自身产生合格的研发支出而产生知识产权收入的范围内获得豁免将嵌入式技术知识产权收入与制造 / 交易收入分开将嵌入式营销知识产权收入与制造 / 交易收入分开 ( 营销知识产权收入不享有税收优惠 ) 修订现行的知识产权优惠的立法, 将于 2018 年 12 月 31 日在宪报刊登从 2018 年 7 月 1 日起, 知识产权优惠将受到关联方法标准的约束对于不符合关联方法标准的现有知识产权优惠, 将不会再授予新的批准 2018 年 6 月 30 日或之前批准的现行不符合 FHTP 标准的知识产权优惠将被允许延续到 2021 年 6 月 30 日需要在 2021 年 6 月 30 日以后遵守关联方法标准, 以继续享受优惠非知识产权税务优惠实质性活动 I. 在马来西亚投入适当的投资金额或或产生适当的年度经营费用 II. 在马来西亚有足够数量的全职工作围栏策略居民与非居民之间的交易和货币限制等税务处理没有区别, 即完全在国内交易产生的税收结果不应与跨境交易产生的税收结果不同修订非知识产权优惠的立法将于 2018 年 12 月 31 日在宪报刊登 I. 于 2017 年 10 月 16 日或之前批准的奖励 - 过渡期至 2021 年 6 月 30 日 ; 或 II 年 10 月 16 日后批准的奖励 - 过渡期至公报日期或 2018 年 12 月 31 日 ( 以较早者为准 ) 考虑到上述情况, 马来西亚多媒体发展机构 (MDEC) 也将遵循上述时间线这意味着享受马来西亚 MSC 税务优惠的公司应遵守以下规定 : 新公司从 2018 年 7 月 1 日起,MSC 申请将不会获得新的批准目前享有 MSC 税务优惠的公司自 2018 年 7 月 1 日起, 申请延长所得税免税期或申请增加新的马来西亚 MSC 合格活动, 将不会获得新的批准可用选项 : a) 直至 2021 年 6 月 30 日继续享有现有马来西亚 MSC 状态下的所得税豁免 ; 或 b) 在新立法和指导方针生效后, 进入新制度, 并接受新标准如果在 2017 年 10 月 17 日或之后获得的批准, 非知识产权收入的马来

3 西亚 MSC 状态过渡期将于 2018 年 12 月 31 日结束新的立法和准则于 2018 年 12 月 31 日生效后, 才会考虑新的批准和延长所得税免税期有了以上的变更, 企业应如何对应, 如果他们目前处于 : a) 针对已提交马来西亚 MSC 税务优惠申请 ( 正在审核中 ) 对于已提交申请并待获批准的公司, 他们可以选择撤回申请并等待新的要求 / 条件公布, 并获得申请费退款如果他们选择不撤回申请, 他们的申请目前将不会被受理, 以后将根据新的要求 / 条件来重新评估 b) 计划提交马来西亚 MSC 税务优惠申请的公司, 或者想要根据 FHTP 的标准评估他们是否具备税务优惠的资格寻求专业建议以熟悉 BEPS 第 5 项行动计划所提出的建议, 因为新的税务优惠资格要求将根据该行动来设计通过合理的专业建议, 公司将能够对其商业模型进行适当的评估, 并完善其商业案例为税务优惠的申请做出适当的准备前进的方式在颁布马来西亚 MSC 税务优惠的新立法和指南之前, 企业应重新评估其商业模式的定位, 并审查未来税务优惠发展对其当前商业模型的影响, 方可建议新的商业模式给予应变, 因为这些商业模式可能是根据旧的马来西亚 MSC 税务优惠要求而制定的此类审查措施不应仅限于那些考虑马来西亚 MSC 税务优惠的企业, 而应扩展到目前正在享有税务优惠或寻求其他现有税务优惠资格的企业, 马来西亚有关当局也在评估这些税收优惠 ( 例如, 区域中心, 新兴工业地位等税务优惠 ) 除此之外, 对于已经享有税务优惠的企业, 预计有关机关会对其加强审计, 如果发现企业不满足所批准税务优惠政策的条件, 之前所享有的免税期可能会被相关机关夺回并要求缴纳相关税款因此, 定期对公司进行税务优惠的健康检查并采取控制措施, 将可以有效管理未来的税务风险综上所述, 鉴于这些税务优惠的发展, 所有在马来西亚或作为框架成员的其他国家享有知识产权或非知识产权收入相关税务优惠的公司应重新审视其现有的商业模式和价值链, 以确保它们符合在全球税务管辖合作下且即将被修订的税务优惠要求监管修订的准备工作可能包括对 IT 和会计系统的改革, 以便将知识产权收入与制造业 / 贸易收入作区分, 重新审视税收估算, 修订转让定价政策制定和评估方法等如有任何疑问或需要协助, 请随时与我们取得联系

4 Malaysia Tax July 2018 Deloitte Malaysia Chinese Services Group Publication Changes in MSC Malaysia Tax Incentive following Malaysia s commitment in implementing international tax standards The Ministry of Finance has recently reiterated its commitment in adhering to the OECD taxation initiatives. Malaysia joined the OECD Inclusive Framework on Base Erosion and Profit Shifting (BEPS) as an Associate Member and has committed to implement and adhere to the BEPS Action Plan minimum standards. One of these minimum standards, Action 5, deals with identification of no or low preferential corporate tax rate (preferential regimes) that can be categorised as harmful tax practices. It focuses on the requirement of substantial activities for any preferential regimes. The Forum on Harmful Tax Practices (FHTP) has identified jurisdictions, which provide preferential regimes for geographically mobile income related to intellectual property (IP) and/or financial or other services (Non-IP). It does not focus on income from manufacturing operations. Similar to other countries that are members of the Inclusive Framework, the FHTP would evaluate certain Malaysian incentives to determine if they have features of a harmful regime. The incentives currently under evaluation and those already evaluated are as follows: Regime Status IP incentives As of 9 May 2018 Principal Hub Pioneer Status (High Technology) Biotechnology Industry (BioNexus) MSC Malaysia Non-IP incentives

5 Biotechnology Industry (BioNexus) MSC Malaysia Principal Hub Pioneer Status (Contract R&D) Treasury Management Centre Economic Development Regions Approved Services Project Green Technology Services Labuan Leasing Services Labuan Financial Services Foreign Fund Management Inward re-insurance and offshore insurance Malaysian International Trading Company Abolished Out of scope Not harmful Amended Not harmful Out of scope The criteria for evaluating the aforementioned tax incentives and the timelines for aligning them with the FHTP recommendations under BEPS Action 5 are summarised in the table below. IP Incentives Nexus Approach The IP income of a taxpayer can be exempted only to the extent that the taxpayer itself incurred qualifying R&D expenditure that gave rise to such IP income. Segregate embedded technology IP income from manufacturing/trading income. Segregate embedded marketing IP income from manufacturing/trading income (marketing IP income cannot be incentivised). Legislation to amend existing IP incentives to be gazetted by 31 December Effective 1 July 2018, IP incentives are subject to Nexus Approach criteria. No new approval will be granted for existing IP incentives that do not comply with Nexus Approach criteria. Existing IP incentives approved on or before 30 June 2018 that do not comply with FHTP criteria grandfathering will be allowed until 30 June Need to comply with Nexus Approach criteria Non-IP Incentives Substantial Activities I. Adequate investment amount or annual business operating expenses incurred in Malaysia; and II. Adequate number of fulltime job employment in Malaysia. Ring Fencing No distinction on tax treatment including transaction and currency restrictions between residents and non-residents, i.e., the tax result for a wholly domestic transaction should not be different from that arising for a cross border transaction. Legislation to amend Non-IP incentives to be gazetted by 31 December I. Incentive approved on or before 16 October grandfathering period is up to 30 June 2021; or II. Incentive approved after 16 October grandfathering period is up

6 beyond 30 June 2021, to continue enjoying incentive. to the date of gazette or 31 December 2018, whichever earlier. Considering the foregoing, MDEC will be adhering to the above timelines as well. This would mean the following for companies enjoying MSC Malaysia Tax Incentive: Existing company with MSC New company Incentive No new approvals will be granted starting 1 July 2018, No new approval for MSC for applications for extension of application will be granted income tax exemption period or starting 1 July applications to add new MSC Malaysia Qualifying Activities. Options available: a) Continue to enjoy the income tax exemption granted under existing MSC Malaysia Status until 30 June 2021; OR b) Subject to the new legislation and guidelines coming into force, to move into the new regime and be subjected to the new criteria. If approval for MSC Malaysia Status has been granted on or after 17 October 2017 for non- IP income, grandfathering period will end on 31 December New approvals and extension of the income tax exemption period will only be considered once the new legislation and guidelines come into force, by 31 December With these developments, what should companies do if they: a) Have submitted an application for MSC Malaysia Tax Incentive (under review) For companies that have submitted an application and pending for approval, they may choose to withdraw the application and wait for the new criteria/conditions to be announced, and get a refund of the application fee. If they choose not to withdraw, their application will not be processed now, and will be re-evaluated later based on the new criteria/conditions. b) Plan to submit an application for MSC Malaysia Tax Incentive, or want to assess if they would qualify for the incentive following the FHTP criteria To seek professional advice to familiarise with BEPS Action 5 recommendations, as the new criteria will be designed based on this standard. With sound professional advice, companies would be able to do a proper assessment of their business model and prepare an appropriate business case for the application. Way Forward Pending the release of the new legislation and guidelines for the MSC Malaysia incentive, companies should re-assess their positions and review the impact of the developments on their

7 current and proposed business models which might have been structured earlier pursuant to the existing MSC Malaysia incentive. Such a review should not be limited to those only looking at the MSC Malaysia incentive but should extend to all who are currently enjoying or looking to pursue the other existing tax incentives which are also under review by the relevant authorities in Malaysia (e.g., principal hub, pioneer status, etc). In addition, for companies that are already enjoying tax incentives, one would expect intensified audits to be carried out and there could be clawback of the tax holiday if a company is found to be non-compliant with the conditions imposed for the approval of the tax incentives. As such, it might be timely to carry out a health check of the company and implement controls in place to manage tax risks moving ahead. To summarise, given these developments, all companies enjoying IP or non-ip income related incentives in Malaysia or other countries that are members of the Inclusive Framework should re-look at their existing business model and value-chain to ensure that they do not fall short of the impending revisions in the incentive regimes globally. The run-up to the regulatory revisions could include, among others, revamping IT and accounting systems for segregation of IP income from manufacturing/trading income, revisiting tax estimates, revising transfer pricing policy setting and testing approaches, etc. For any queries or assistance, please feel free to reach out to any of the contacts below.

联系我们分支机构 / 名字职务邮箱电话吉隆坡 Kuala Lumpur 余永平 Yee Wing Peng 主管合伙人 wpyee@deloitte.

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a) 制造商 : 工厂修建完毕, 开始销售产品并达到超过 RM500,000 的营业额 C, 或公司成立 b) 地产开发商 : 商业土地开发进度完成, 并销售达到 RM500,000. 消费税无法索回符合消费税注册资格消费税可索回由于一些新成立的企业在成立后的头几个月 ( 甚至几年 ) 内可

a) 制造商 : 工厂修建完毕, 开始销售产品并达到超过 RM500,000 的营业额 C, 或公司成立 b) 地产开发商 : 商业土地开发进度完成, 并销售达到 RM500,000. 消费税无法索回符合消费税注册资格消费税可索回由于一些新成立的企业在成立后的头几个月 ( 甚至几年 ) 内可马来西亚税务 2017 年 10 月德勤马来西亚中国服务部马来西亚企业的消费税成本管理介绍 2016 年, 中国已成为马来西亚制造业主要投资来源国,33 个项目获批准, 总价值约 48 亿马币, 与 2015 年 17 个总价值约 19 亿马币的获批准项目相比无疑取得了突飞猛进的增长我们也见证了大量中资地产开发项目的进行由于此类项目通常需要经过长期的建设与发展, 消费税很可能将会成为其中一项隐形成本,