税务服务
马来西亚税务服务
藉由我们在处理马来西亚税务方面的专业知识和经验，我们会努力为客户提供一站式的税务服务。
公司所得税
马来西亚以经济自由做为企业经商的基础，对外资企业的所有权没有任何限制。自由允许利润汇回和资本进口。与世界其他主要经济体相比，马来西亚的公司所得税率较低，为17％至24％。公司按应税所得按比例税率征收，资本收益则无需纳税。
一家公司,无论是否为税务居民, 都要对在马来西亚所产生的收入或从境外收到的收入进行评估。如果一个公司的事务控制和管理都在马来西亚行使，那么该公司就被视为马来西亚的纳税居民。
我们的服务包括
- 申报纳税估算（表格CP204）
- 计算年度所得税，包含账务分析和准备所得税报表
- 提交公司所得税报表
- 税务档案的登记
个人所得税
个人有责任为在马来西亚所产生的收入或从境外收到的收入缴纳个人税。居民个人汇入马来西亚的收入是免于纳税。非税务居民只需为在马来西亚所赚取的收入缴税。由于存在潜在的节税、政府奖励和复杂的税务问题，咨询税务专家是您最为明智的选择，我们会以对您最为有利的方式进行申报，将您的税负最小化。
税率取决于个人的居民身份。一般来说，一个人在一个日历年内至少182天居住马来西亚,就被视为税务居民。
从2020课税年度起，居民个人在扣除个人减免后，按0%至30%的累进税率对应课税收入征税。
我们的服务包括
- 个人所得税之计算及申报
- 提交个人所得税报表
- 税务档案的登记
销售和服务税(SST)
销售税是一种单一阶段税，仅在进口或制造商阶段的供应链中征收。营销售税是从价税，根据应税的商品征收不同的税率。石油的销售税不同于其他应税商品，其按特定税率征收。
而服务税是针对纳税义务人在马来西亚提供服务予他人所征收的税款。
目前，商品目前的税率为5％至10％，而服务的税率为6％。
我们的服务包括
- 销售和服务税 (SST) 注册/注销
- 每两个月（双月一次）准备一次销售和服务税 (SST)报告并提交销售和服务税 (SST)报表
FAQs for Taxation Services in Malaysia
WHAT ARE THE STANDARD TAX RATES IN HONG KONG?
As of 2018/2019, companies pay 8.25% on profits up to HK$2 million and 16.5% on any profits over HK$2 million.
If your business is unincorporated then rates are 7.5% on profits up to HK$2 million, and 15% on profits that are over HK$2 million.
DO ALL BUSINESSES NEED TO FILE AN EMPLOYER’S RETURN?
Yes. It doesn’t matter how many employees you have or how much profit you make, all Hong Kong businesses are required to fill out their Employer’s Return within 30 days of receiving it.
WHAT KIND OF TAX FORMS DO I HAVE TO FILL OUT?
There are typically 3 forms that you need to fill out and send to the Inland Revenue Department.
- Employer’s Return (issued the first working day of April)
- Profits Tax Return (issued the first working day of April)
- Individual Tax Return (issued the first working day of May)
Be sure to fill out and send these forms as quickly as possible otherwise, you stand subject to possible fees or prosecution.
That’s why we always recommend that you hire a one-stop agency like Korchina. Here at Korchina we can handle your accounting/ audits, as well as provide your registered office address and receive your mail. This means that we will be providing service to fill out your tax forms once we receive them, so you don’t have to worry about anything.
Contact us today to inquire about how our taxation services in Hong Kong can help you.
