马来西亚税收和投资指南2018GuidetoTaxationand.doc

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 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 3 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 4 Guide to Taxation and Investment in Malaysia – 2018 1.0 投资环境 Investment climate