马来西亚税收和投资指南 - 2017 Guide to Taxation and Investment in Malaysia - 2017 共识、相联和可靠性 Reach, relevance and reliabilityGuide to Taxation & Investment in Malaysia – 2017 目录 Contents 1.0 投资环境 Investment climate 1.1 经商环境 Business environment 1.2 货币 Currency 1.3 财经和融资 Banking and fnancing 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 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, fling and auditing requirements 3.0 企业税务 Business taxation 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 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 taxesGuide to Taxation & Investment in Malaysia – 2017 5.0 间接税 Indirect taxes 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 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 7.1雇员权利和薪酬 Employee rights and remuneration 7.2薪资和福利 Wages and benefts 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 foreignersGuide to Taxation & Investment in Malaysia – 2017 1.0 投资环境 Investment climate 1.1 经商环境 Business environment 马来西亚是联邦体制国家，由任命委员会和当选众议院组成两院制的联邦会议 Malaysia is a federated constitutional monarchy, with a bicameral federal parliament consisting of an appointed Senate and an elected House of Representatives. 自1957年独立后，快速的工业化使其从一个主要依靠矿产品和农产品出口转变为了一个以制造业和 服务业为主的经济体。在“2020年视觉”经济发展蓝图下，马来西亚的目标是在 2020 年前成为完 全发达的国家 Following independence in 1957, rapid industrialisation has transformed the economy from one relying primarily on the production of mineral and agricultural export commodities into one dominated by manufacturing and services. Under the “Vision 2020” blueprint for economic development, Malaysia aims to become a fully developed nation by 2020. 马来西亚继续在其一些商品上引领世界市场: 它是棕榈油生产的领头者以及橡胶的主要供应之一。马 来西亚也是石油和天然气，电子和电子产品的生产国和出口国，后者占据总出口价值的36% Malaysia continues to play a leading role in world markets for some of its commodities: it is the leading producer of palm oil and one of the main sources of rubber. The country is also a producer and exporter of oil and natural gas as well as electrical and electronic goods, the latter accounting for 36% of total export value. 然而，为了提升国家经济进入更高的层次，马来西亚转向基于创新、创造和以知识为基础的活动的 新型经济模式 However, to elevate the nation to a more advanced economy, Malaysia is shifting to a new economic model based on innovation, creativity and knowledge-based activities.Guide to Taxation & Investment in Malaysia – 2017 马来西亚致力于多边经贸体系，维持相对开放的贸易政策体制，其政策主旨是针对主要出口商品、 商品生产，以及日益增加的服务业去开拓市场。作为东南亚国家联盟 (东盟) 的创始成员国和东盟自 由贸易区 (AFTA) 协定的签署国，马来西亚有意消除对所有产品的进口关税，从而实现东盟自由贸易 区的最终目标，创建一个区内货物自由流通的综合市场 东盟(ASEAN)主要组成成员国有汶莱、柬埔寨、印度尼西亚、老挝人民民主共和国、马来西亚、缅 甸、菲律宾、新加坡、泰国和越南，是一个贸易和社交联合体，促进东盟成员国在经济和社交上的 合作，从而通过建立一个综合市场来吸引外国贸易和投资 Malaysia is committed to a multilateral trading system. The country maintains a relatively open trade policy regime, with policies aimed at improving market access for exports of primary commodities, manufactured products and, increasingly, services. As a founding member of the Association of Southeast Asian Nations (ASEAN) and a signatory to the ASEAN Free Trade Area agreement (AFTA), Malaysia intends to eliminate import duties on all products and thereby realise AFTA’s ultimate target of creating an integrated market with free fow of goods within the region. ASEAN – comprising Brunei Darussalam, Cambodia, Indonesia, Lao People’s Democratic Republic, Malaysia, Myanmar, Philippines, Singapore, Thailand and Vietnam – is a trade and social alliance intended to foster economic and social cooperation among ASEAN members and others, to establish a joint market for attracting foreign trade and investment. 马来西亚也在欧盟、挪威、瑞士、白俄罗斯、俄罗斯联邦和土耳其的普遍优惠制（GSP）中受惠 Malaysia also enjoys generalized system of preferences (GSP) privileges from the European Union, Norway, Switzerland, Belarus, the Russian Federation and Turkey. 物价管制 Price controls 国内贸易部，合作社和消费部控制液化石油气、糖、食用油、面包和面粉的价格。在节日季节期间 特别食品的价格也被控制 The Ministry of Domestic Trade, Co-operatives and Consumerism controls prices of liquefed petroleum gas, sugar, cooking oil, bread and four. Prices of specifc food staples are also subject to price controls during festive seasons. 。。。以上简介无排版格式，详细内容请下载查看