租金收入-税税问与答 Part 2

租金收入-税税问与答 Part 2

纳税人常问关于租金收入的tax问题 :

1.租金收入的税率%是多少?

2.为什么这么高 24%？

3.可以扣除assets?

4.亏损可以带到明年吗？

5.何时对租金收入征税?

Assets 资产

• Business Income 4(a)

  资本津贴可以用于工厂和机器的费用。

  Capital allowances can be claimed on capital expenditure incurred on plant and machinery.

• Investment Income 4(d)

  不可以获得资本津贴，但替换家具和空调等家具的费用可以从租赁的总收入中扣除。

  Capital allowance cannot be claimed, but cost of replacing furnishings such as furniture and air conditioner can be claimed as a deduction from gross income from that letting.

税收待遇 Tax Treatment

• Business Income 4(a)

  在最初的RM600,000 是17%的税率, 剩下的是24%的税率

  First RM600,000 17% Remaining 24%,

• Investment Income 4(d)

  根据PR10/2015第8.2段，投资控股公司可以获得允许的费用如工资、薪金和津贴、管理费等。

  Under paragraph 8.2 of PR10/2015, the permitted expenses are allowed by the investment holding company such as wages, salaries and allowances, management fees and etc

  参考所得税实践笔记3/2020, 控股公司税率为24%，由2020课税年度起生效

  Refer to Practice Note 3/2020, tax rate for investment holding company is 24% effective from year of assessment

  根据PR 12/2018第11段, 建筑的拥有人可以获得工业建筑津贴，即使租赁是非商业来源，但建筑用于工业建筑

  Under paragraph 11 of PR 12/2018, the owner of the building allowed to claim industrial building allowance even though the letting is a non-business source but the building use for industrial building

营业外收入4(a)变为营业收入4(d) Section 4(a) change to Section 4(d)

无权要求对不动产的设备和机器的资本免税额，因为它们在基本期结束时没有用于商业目的

Not entitled to claim capital allowance on the plant and machinery for the real property since they are not used for business purpose at the end of the basic period.

营业外收入4(d)变为营业收入4(a) Section 4(d) change to Section 4(a)

有权要求对不动产的设备和机器的获得资本津贴，因为它们在基本期结束时用于商业目的。合格费用是指在业务中使用的第一天的市场价值。

Entitled to claim capital allowance on the plant and machinery for the real property since they are used for business purpose at the end of the basic period.

The qualifying expenses is the market value on the first day used in the business.

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