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

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1 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, 潜在投资者们需对其特别留意马来西亚企业的消费税注册前消费税成本管理企业在正式开展经营前发生的采购将产生 6% 的消费税例如 : 制造业公司会在购买商业用地和修建厂房上产生大量的消费税, 地产开发商也会面对相似的情况为了将产生的消费税作为进项税抵扣, 一个关键的考虑因素在于消费税成本产生的时间和完成消费税注册的时间一般来说, 在完成消费税注册之前产生的消费税成本是无法抵扣的消费税注册与消费税成本当一家企业在一年中应征税供应产生的营业额 ( 例如 : 工厂开始生产后的销项税, 商业地产开发的进度结算等 ) 超过 50 万马币, 该企业将有义务进行消费税注册而对于不满足于此营业额要求的企业, 自愿申请消费税注册将是另一个选择, 尽管如此, 自愿注册能否获批完全取决于关税局的决定在实际情况中, 关税局通常要求完成消费税注册者在注册后的 12 个月内开始产生应征税的供应

2 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 ) 内可能无法产生应征税供应, 因此无法达到消费税义务注册的要求而且, 加上实际情况中关税局将企业需在 12 个月内产生应征税供应作为给予消费税注册批准条件的做法, 使得各企业更加难以收回其消费税成本不过, 关税局对某些企业放宽了消费税注册的要求标准在这类特殊情况下, 通常会需要企业能够提供一些特殊的支持文件, 这些支持文件可能包括 : 采购订单销售发票或在经营初期无法提供的合同等因此, 对于某些企业而言, 未开始正式营业前产生的消费税成本似乎难以收回管理进项税成本尽管如此, 消费税法令允许企业在满足特定条件的情况下将未进行消费税注册之前所产生的进项税税额进行抵扣相关条件包括但不限于 : 1) 针对已产生的进项税进行抵扣需从关税局获得书面批准信函 2) 进项税的产生必须源自采购货物 ( 但是关税局特许将服务包含在内, 前提是根据获批准的马来西亚会计准则 2 将其服务费用资本化为货物的一部分, 成为一项资本性资产 ) 3) 货物没有使用或纳入其他货物实际情况中, 可能有企业设想利用已注册消费税的公司来达到减轻消费税成本的特殊目的, 换言之, 即运用此类公司先行抵扣, 在另一家新公司的消费税最终注册成功后才对其收款虽然可能表面上可行, 但上述操作将可能受到关税局的激烈质疑结论投资者应该将消费税作为关键的筹划考虑因素之一, 从而得以合理应对消费税相关风险此外, 同样重要的是, 企业应该在成立初期就积极寻求关税局的介入, 从而更好的把握关税局对于其消费税注册问题的预期要求和管理可能产生的消费税成本欲了解更多信息, 请联系我们 ( 参考以下内容 )

3 A person will be liable for mandatory GST registration, provided their annual turnover of taxable supplies (e.g., factory output, progress billing for commercial properties, etc.) exceeds RM500,000. Those that are unable to satisfy the GST registration threshold of RM500,000 may opt for voluntary GST registration, although this will be at the Malaysia Tax October 2017 Deloitte Malaysia Chinese Services Group Publication Managing GST costs for business set-ups Introduction In 2016, China was the main source of foreign investment into Malaysia s manufacturing sector with 33 approved projects worth RM4.8 billion. This is a significant increase compared to 2015 with 17 approved projects worth RM1.9 billion. We also witnessed a line of property development projects undertaken by Chinese developers. As these undertakings generally involve substantial investment at the initial stages which eventually gives rise to the Goods and Services Tax (GST) exposure, attention should be given by the prospecting investors. Managing pre-gst registration GST costs for business set-ups in Malaysia Businesses will incur 6% GST on acquisitions made prior to commencement of business. For example, a manufacturing company will incur GST on its purchase of commercial-use land and cost of constructing its factory. A property developer will also incur such cost. In order to claim the GST incurred as input tax credit, one of the key considerations is the timing of GST registration and incurrence of said cost. Generally, GST is not claimable if the cost is incurred prior to GST registration. GST registration and GST as a cost

4 discretion of the Royal Malaysian Customs Department (RMCD). In practice, the RMCD would generally require a business to make taxable supplies within a period of 12 months from the date of GST registration. Incorporation of company a) Manufacturer: Completion of factory and commence sale of goods worth more than RM500,000; or b) Property developer: Commencement of progress billing for commercial properties sold worth more than RM500,000 GST not claimable Eligible for GST registration GST is claimable As some newly established businesses may be unable to make taxable supplies for the first few months (or even years) after its incorporation, they are unable to fulfil the requirements for mandatory GST registration. Further, with the RMCD s practice of approving GST registration of businesses which make taxable supplies within 12 months, this would cause great difficulty for businesses to recover its GST costs. Nonetheless, the RMCD has relaxed its GST registration criteria for certain businesses. In these exceptional cases, it is usually subject to the business ability to produce specific supporting documents. Such documents may include purchase orders, sales invoice or contracts which may not be available during the early stages of a business set-up. Hence, it may seem unlikely for certain businesses to recover their GST costs incurred prior to business commencement. Managing input tax costs The GST law may allow GST incurred prior to a business GST registration to be claimed such as input tax credit subject to conditions. Such conditions may include: 1) Having to obtain written approval from the RMCD to claim such GST incurred; 2) The input tax must relate to the acquisition of goods (though the RMCD have provided a concession to include services on the basis that such expenses are capitalised as part of the goods, as capital asset under an approved Malaysian accounting standard); and 3) The goods are not used or incorporated into other goods. There may be businesses that conceive an intention to utilise a registered special purpose company to cushion the potential GST expenses by first claiming them and then re-charging another newly set-up business when it is finally GSTregistered. Any such practice could be subject to vigorous challenge by the authorities. Conclusion It is crucial for prospective investors to include GST as one of its key planning considerations so as to anticipate the potential GST exposure. Additionally, it is also equally important that the RMCD be engaged at the initial phases of

5 the business setup in order to manage the RMCD s expectations with respect to the registration and the potential GST costs that arise. For further information, please contact us (see 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 董事经理 wpyee@deloitte.com (603) 谭丽君 Tham Lih Jiun 执行董事 ljtham@deloitte.com (603) 卓鸿培 Toh Hong Peir 执行董事 htoh@deloitte.com (603) 徐莹晋 Chee Ying Cheng 总监 yichee@deloitte.com (603) 郭川永 Kok Soon Weng 总监 kekok@deloitte.com (603) 颜杏蕊 Gan Sin Reei 副总监 sregan@deloitte.com (603) 刘晓劼 Liu Xiao Jie 经理 rogliu@deloitte.com (603) 郑顺民 Tey Soon Meng 经理 sotey@deloitte.com (603) 戴蔚 Vivian Dai 副经理 vdai@deloitte.com (603) 黄尹羚 Ooi Ying Ling 高级助理 aooi@deloitte.com (603) 张艾嘉 Zhang Aijia 高级助理 aijizhang@deloitte.com (603) 马冰青 Ma Bingqing 高级助理 stelma@deloitte.com (603) 陈宇骄 Chen Yujiao 助理 yujchen@deloitte.com (603) 胡程 Hu Cheng 助理 chhu@deloitte.com (603) 王娟 Wang Juan 助理 juanwang@deloitte.com (603) 初俊啸 Chu Junxiao 助理 junxchu@deloitte.com (603) 古晋 Kuching 蔡淑萍 Chai Suk Phin 副总监 spchai@deloitte.com (608) 黄俊程 Kane Bong 高级经理 kbong@deloitte.com (608) 新山 Johor Bahru 吴玉凤 Caslin Ng 副总监 caslinng@deloitte.com (607) 陈莱玲 Susie Tan 高级经理 susietan@deloitte.com (607) 怡保 Ipoh 梅皓然 Terrence Mooi 高级经理 tmooi@deloitte.com (605) 刘慧婷 Loh Wai Teng 高级经理 wloh@deloitte.com (605) 槟城 Penang 黄兰卿 Ng Lan Kheng 执行董事 lkng@deloitte.com (604) 钟艾玲 Cheng Ai Ling 副经理 alcheng@deloitte.com (604)

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尽职调查程序适用于所有在 2017 年 7 月 1 日或之后新开设的金融账户和截至 2017 年 6 月 30 日之前已存在于 MYFIs 的金融账户 ( 从 2017 年度开始 ) 每一个具有报告义务的 MYFI 都需要在下一个日历年度的 6 月 30 日或之前按 CRS 的要求向 IRBM 报告

尽职调查程序适用于所有在 2017 年 7 月 1 日或之后新开设的金融账户和截至 2017 年 6 月 30 日之前已存在于 MYFIs 的金融账户 ( 从 2017 年度开始 ) 每一个具有报告义务的 MYFI 都需要在下一个日历年度的 6 月 30 日或之前按 CRS 的要求向 IRBM 报告 q 马来西亚税刊 2018 年 2 月德勤马来西亚中国服务部刊物 2017 年共同申报准则 ( CRS ) 修订和指引摘要草稿 * 介绍我们德勤马来西亚中国服务部于 2017 年 3 月份出版的刊物介绍了适用于在包括马来西亚在内的海外国家地区拥有资产和银行账户的中国企业和个人的共同申报准则 ( CRS ) 和信息自动交换标准 ( AEoI ) 随着全球一体化, 跨境活动已极为普遍, 因此, 税务机关应当共同努力,