纳闽税法框架的概况 1. 纳闽在哪里? 纳闽距离马来西亚东部的沙巴州海岸仅 18 公里, 距离亚庇 ( 沙巴首府 )171 公里属于马来西亚联邦直辖区, 拥有约 10 万人口 2. 什么是纳闽实体? 3. 什么是纳闽商业活动? 纳闽实体是指按 1990 年纳闽公司法令下成立或注册的纳闽实体,

Size: px

Start display at page:

Download "纳闽税法框架的概况 1. 纳闽在哪里? 纳闽距离马来西亚东部的沙巴州海岸仅 18 公里, 距离亚庇 ( 沙巴首府 )171 公里属于马来西亚联邦直辖区, 拥有约 10 万人口 2. 什么是纳闽实体? 3. 什么是纳闽商业活动? 纳闽实体是指按 1990 年纳闽公司法令下成立或注册的纳闽实体,"

蛙华
5 years ago
Views:

固定税率 3% 或最高税额马币 2 万令吉 ), 支付给非纳税居民的款项豁免缴付预扣税, 外籍董事获取的董事费豁免缴付个人所得税等纳闽也不征收资本利得税,

1 马来西亚税务 2017 年 2 月马来西亚中国服务部税务月刊纳闽税法框架纳闽岛是南中国海域中的岛屿, 位于马来西亚东部的沙巴州它也被誉为提供国际金融和商业服务的离岸金融中心虽然纳闽是马来西亚的一个联邦直辖区, 对于从事纳闽商业活动的公司, 可享有优惠税务待遇, 比如较低的公司所得税 ( 固定税率 3% 或最高税额马币 2 万令吉 ), 支付给非纳税居民的款项豁免缴付预扣税, 外籍董事获取的董事费豁免缴付个人所得税等纳闽也不征收资本利得税, 不动产利得税或遗产税此外, 纳闽公司不受外汇管制和外资股权的约束和限制对于中资企业拓展海外业务, 纳闽将会在海外拓展策略中扮演着至关重要的角色藉此, 我们德勤马来西亚中国服务部提供您以下相关信息

2 纳闽税法框架的概况 1. 纳闽在哪里? 纳闽距离马来西亚东部的沙巴州海岸仅 18 公里, 距离亚庇 ( 沙巴首府 )171 公里属于马来西亚联邦直辖区, 拥有约 10 万人口 2. 什么是纳闽实体? 3. 什么是纳闽商业活动? 纳闽实体是指按 1990 年纳闽公司法令下成立或注册的纳闽实体, 以纳闽信托 / 伊斯兰信托, 纳闽基金 / 伊斯兰基金和纳闽有限责任公司 / 有限责任合伙公司为实体从事纳闽商业活动纳闽商业活动是指纳闽实体与非纳税居民或其他纳闽实体以其他货币 ( 除马来西亚令吉 ) 从事纳闽贸易或纳闽非贸易活动 4. 纳闽贸易活动和非贸易活动 1. 哪一种税制将被应用? 纳闽贸易活动银行保险贸易管理专利许可船舶经营或其他不属于纳闽非贸易活动的业务纳闽的税收制度描述纳闽非贸易活动纳闽贸易活动从事纳闽贸易和非贸易活动 - 被视为纳闽贸易活动纳闽非商业活动纳闽非贸易活动是指与纳闽实体为其本身持有证券, 股票, 马来西亚本地公司股份, 贷款, 存款, 或任何其他位于纳闽的资产投资有关的活动课税方式不会被征税以审计后的净利润的 3% 来征税, 或者最高税额马币 2 万令吉以审计后的净利润的 3% 来征税, 或者最高税额马币 2 万令吉按 1967 年马来西亚所得税法令征税 - 24% 2. 纳闽有双边税收协定吗? 一般上, 纳闽公司可以联通马来西亚签署超过 70 个双边征税协定的网络然而, 纳闽被特别的排除在马来西亚与澳大利亚, 智力, 德国, 印度, 印度尼西亚, 日本, 卢森堡, 荷兰, 南非, 西班牙, 瑞典, 塞舌尔共和国和英国签署的双边征收协定之外 3. 个人居住在纳闽的个人, 在马来西亚产生或获取的收入将被征税在马来西亚获得的国外收入将被豁免缴纳个税马来西亚对纳税居民的税率区间为 0%-28%, 对于非纳税居民税率为 28% 以下列出了一些特定的个人税务豁免, 有效期直到课税年 2020 年 :

3 纳税人在纳闽实体, 包括在经批准的其他地区的办公室或营业地受委任管理阶层人员的外籍人士在纳闽实体受委任董事职责的外籍人士在纳闽受雇于纳闽实体的马来西亚公民, 所获取的房屋津贴和纳闽联邦津贴税务豁免其总收入的 50% 董事费其房屋和纳闽联邦津贴总值的 50% 4. 资本利得税马来西亚无资本利得税, 除了买卖不动产或不动产公司的股票 5. 预扣税纳闽公司支付非纳税居民或另一家需按纳闽商业税法令 (LBATA) 纳税的纳闽公司, 有关版权费, 利息, 技术或管理费和其他 1967 年所得税法令第 4(f) 条款下的收益, 将不会被征收预扣税 6. 间接税由于纳闽是享有自由贸易港的地位, 因此没有征收间接税如消费税 ( 除汽油, 柴油, 液化石油气, 航空和电信服务 ) 和关税 7. 印花税以下的文件将被豁免印花税 : 所有经纳闽实体执行的与纳闽商业活动相关的文件 ; 所有纳闽公司组织章程, 法规, 宪章, 规则, 法令, 合伙协定或其他文件, 以及列明实体的职务, 商业, 权限和责任范围的一个或多个文件 ; 和所有纳闽实体股权转让的相关文件

4 Malaysia Tax February 2017 Deloitte Malaysia Chinese Services Group Publication The Labuan Tax Framework Labuan is an island in the South China Sea off the coast of the state of Sabah in East Malaysia. It is also known as an offshore financial centre offering international financial and business services. Although Labuan is a federal territory within Malaysia, there are preferential tax treatments for companies conducting Labuan business activities, such as low corporate income tax of either a fixed tax rate of 3% or RM20,000 per annum, withholding tax exemption on payment to non-residents, tax exemption on fees paid to non-citizen directors and so on. There is also no capital gains tax, estate or inheritance taxes in Labuan. In addition, Labuan companies are free from foreign exchange control regulations and foreign ownership restriction. For Chinese companies that have their sights set on overseas expansion, Labuan may play a meaningful role in their expansion strategies. In this connection, we are pleased to provide you with some related information.

Overview of The Labuan Tax Framework 1. Where is Labuan? Labuan is 18km off the coast of Sabah, East Malaysia and 171 kilometers from Kota Kinabalu (capital city of Sabah).

5 Overview of The Labuan Tax Framework 1. Where is Labuan? Labuan is 18km off the coast of Sabah, East Malaysia and 171 kilometers from Kota Kinabalu (capital city of Sabah). It is a federal territory of Malaysia with an estimated population of 100, What is a Labuan entity? 3. What is a Labuan business activity? 4. Labuan trading and non-trading activities Labuan entity means a Labuan entity incorporated or registered under the Labuan Companies Act 1990, Labuan trusts/islamic trusts, Labuan foundation/islamic foundation and Labuan limited/limited liability partnership undertaking Labuan business activities. Labuan business activity means a Labuan trading or a Labuan non-trading activity carried on or carried in, from, or through Labuan in a currency other than Ringgit Malaysia, by a Labuan entity with nonresident or with another Labuan entity. Labuan trading activities Banking Insurance Trading Management Licensing Shipping operations Or any other activity which is not a Labuan non-trading activity. Taxation System in Labuan Labuan non-trading activities An activity relating to the holding of investments in securities, stock, shares held by a Labuan entity in a domestic company, loans, deposits or any other properties situated in Labuan by a Labuan entity on its own behalf. 1. What tax regimes apply? Description Labuan Non-Trading Activity Labuan Trading Activities Carrying out both Labuan Trading and Non-trading activities - Deemed to be Labuan Trading Activity Tax Treatment Not subject to tax 3% of net profits per audited accounts; or RM20,000 upon election 3% of net profits per audited accounts; or RM20,000 upon election

6 Non-Labuan Business Activity Tax under Malaysian Income Tax Act % 2. Does Labuan have any tax treaties? Generally, Labuan companies can access most of Malaysia s network of more than 70 DTAs. However, Labuan has been specifically excluded from DTAs with Australia, Chile, Germany, India, Indonesia, Japan, Luxembourg, Netherlands, South Africa, Spain, Sweden, the Republic of Seychelles and the United Kingdom. 3. Individuals Individual residents in Labuan, income accruing in or derived from Malaysia are subject to tax. Foreign sourced income received in Malaysia by resident individual is tax-exempt. The rate of tax ranges from 0% to 28% for resident individuals and a flat rate of 28% for non-resident individuals. The following tax exemptions are available to certain individuals up to YA 2020: Taxpayers Non-citizen individuals employed in a managerial capacity with a Labuan entity in Labuan, co-located office or marketing office of a Labuan entity in other parts of Malaysia Non-citizen individuals acting in their capacity as a director of a Labuan entity Citizen of Malaysia who received housing allowance and Labuan Territory allowance from exercising an employment in Labuan with a Labuan entity Tax exemptions 50% of gross income from such employment Directors fee received 50% of gross housing allowance and gross Labuan Territory allowance received 4. Capital Gains 5. Withholding Taxes 6. Indirect Taxes Malaysia has no capital gains tax other than tax on sale of real properties or shares in real property companies. Royalties, interest, technical or management fees and other gains or profits under Section 4(f) of the Income Tax Act 1967 paid by a Labuan company to a non-resident person or another Labuan company subject to tax under LBATA are exempted from income tax and thus not subject to withholding tax. There are no indirect taxes [such as Goods and Services Tax (with exception of petrol,

7 diesel, liquefied petroleum gas, freight services and telecommunication services) and custom duties] since Labuan enjoys free port status. 7. Stamp Duty The following instruments are exempted from stamp duty: all instruments which are executed by a Labuan entity in connection with a Labuan business all Memorandum and Articles of Association, statute, charter, rules, bylaws, partnership agreement or other instrument, under or by which a Labuan entity is established and the scope of that entity s function, business, powers and duties are set out, whether contained in one or more documents; and all instruments of transfer of shares in a Labuan entity.

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) 7610 8875 卓鸿培 Toh Hong Peir 执行董事 htoh@deloitte.

com (603) 7610 8157 夏国辉 Ha Kok Fei 副总监 kha@deloitte.

com (603) 7610 8166 郑顺民 Tey Soon Meng 副经理 sotey@deloitte.

com (603) 7610 8065 李岸营 Li Anying 高级助理 annanyli@deloitte.

com (603) 7610 8646 黄尹羚 Ooi Ying Ling 助理 aooi@deloitte.

com (603) 7610 7872 马冰青 Ma Bingqing 助理 stelma@deloitte.

com (603) 7610 8271 胡程 Hu Cheng 助理 chhu@deloitte.

8 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) 郭川永 Kok Soon Weng 副总监 kekok@deloitte.com (603) 夏国辉 Ha Kok Fei 副总监 kha@deloitte.com (603) 颜杏蕊 Gan Sin Reei 高级经理 sregan@deloitte.com (603) 郑顺民 Tey Soon Meng 副经理 sotey@deloitte.com (603) 郭明以 Kuo Min Yee 主管 nkuo@deloitte.com (603) 李岸营 Li Anying 高级助理 annanyli@deloitte.com (603) 戴蔚 Vivian Dai 高级助理 vdai@deloitte.com (603) 黄尹羚 Ooi Ying Ling 助理 aooi@deloitte.com (603) 张艾嘉 Zhang Aijia 助理 aijizhang@deloitte.com (603) 马冰青 Ma Bingqing 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 高级经理 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) 亚庇 Kota Kinabalu 张济妃 Cheong Yit Hui 经理 yicheong@deloitte.com (608) 吉隆坡 Kuala Lumpur 余永平谭丽君卓鸿培郭川永夏国辉颜杏蕊郑顺民郭明以

9 李岸营戴蔚黄尹羚张艾嘉马冰青陈宇骄胡程王娟初俊啸古晋 Kuching 蔡淑萍黄俊程新山 Johor Bahru 吴玉凤陈莱玲怡保 Ipoh 梅皓然刘慧婷

purposes. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ( DTTL ), its network of member firms, and their related entities.

10 槟城 Penang 黄兰卿钟艾玲亚庇 Kota Kinabalu 张济妃 Deloitte Level 16, Menara LGB 1, Jalan Wan Kadir Taman Tun Dr. Ismail Kuala Lumpur, Malaysia 英文版本与中文版本倘出现任何歧义, 概以英文版本为准上述仅供阅读参考 If there is any inconsistency or conflict between the Chinese and English versions, the English version shall prevail for all purposes. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ( DTTL ), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as Deloitte Global ) does not provide services to clients. Please see to learn more about our global network of member firms. Deloitte provides audit, consulting, financial advisory, risk advisory, tax and related services to public and private clients spanning multiple industries. Deloitte serves four out of five Fortune Global 500 companies through a globally connected network of member firms in more than 150 countries and territories bringing world-class capabilities, insights, and high-quality service to address clients most complex business challenges. To learn more about how Deloitte s approximately 245,000 professionals make an impact that matters, please connect with us on Facebook, LinkedIn, or Twitter. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the Deloitte Network ) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. About Deloitte in Malaysia In Malaysia, services are provided by Deloitte Tax Services Sdn Bhd and its affiliates Deloitte Tax Services Sdn Bhd To no longer receive s about this topic please send a return to the sender with the word Unsubscribe in the subject line.

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,